COURSE SYLLABUS

TAXATION OF ENTERPRISES

1	Course Title:	TAXATION OF ENTERPRISES
2	Course Code:	IMD5122
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Mehmet Yüce
16	Course Lecturers:	Prof.Dr. Adnan Gerçek
17	Contactinformation of the Course Coordinator:	e-mail: agercek@uludag.edu.tr iş tel: 0224 294 10 72
18	Website:
19	Objective of the Course:	To gain knowledge and skills about taxation of business, to equip with the ability of interpret of business tax problems, provide to power of reason about tax application of business
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to evaluate of the effect of taxes on determination of the place where the companies established;
2	To be able to explain of comparison of companies with share capital and private companies in terms of tax advantages;
3	To be able to analyze of status of companies in terms of İncome Tax Law;
4	To be able to interpret of status of companies in terms of Corporate Tax Law;
5	To be able to analyze of special applications which arranged in Corporation Tax Law;
6	To be able to interpret of period-end closing procedures of business operation in terms of taxation;
7	To be able to inferences about specific situation of regarding the taxation of companies;

22	Course Content:

Week	Theoretical	Practical
1	Types of companies, companies with share capital and private companies; generally tax liability of companies
2	The establishment process of companies and the effect of taxes on determination of the place where the companies establishment
3	The effect of taxes on legal structures of companies; comparison of companies with share capital and private companies in terms of tax advantages
4	Tax liability of business and according to the tax laws of situations of responsibility; liabilities of companies in terms of tax stoppage
5	The effects of taxation to affairs of business account; within the limits of the tax laws of transition for accounting profit to financial profit
6	Investigation of companies ın terms of Income Tax Laws: Deductible expenditures and nondeductible expenditures, vacation shutdown and walk-out
7	Investigation of companies to ın terms of Corporate Tax Laws: Deductible expenditures and nondeductible expenditures
8	The application of thin capitalization in corporation; To evaluation in terms of companies about controlled earning of foreign corporation
9	The application of transfer pricing in companies; Transfer pricing methods and examination of Cash Price Agreement
10	Termination of business organization in terms of corporate tax: Across the state of taxation operations which liquidation, merger, transfer, change shape and division
11	Examination of ledger and documents which are arranged in business organization
12	Examination of period-end closing procedures of business operation in terms of taxation
13	Relationship between tax convention, which made by enterprises, and tax law; Examination to the effect of taxation about preference of convention and state of veiling
14	Taxation of foreign operation of domestic corporations; Taxation of domestic operation of foreign entity and electronic commerce

23	Textbooks, References and/or Other Materials:	1. Margeret Lamb, Taxation: An Interdisiplinary Approach to Research, Oxford Univ. Pres, 2005. 2. Levey-Wrappe-Chung, Transfer Pricing Rules and Compliance Handbook, CCHi Chicago, 2006. 3. Namık Kemal Uyanık, Transfer Fiyatlandırma, TÜRMOB Yayını – 320, 2008. 4. Doğan Şenyüz – Mehmet Yüce – Adnan Gerçek, Türk Vergi Sistemi, 7. Baskı, Bursa: Ekin Yayınevi, 2012. 5. Nihat Edizdoğan – Ali Çelikkaya, Vergilerin Ekonomik Analizi, Bursa: Dora Yayınları, 2010 6. Bülent Şişman, İşletmelerde Vergi Planlaması Yöntemleri, Ankara: Yaklaşım Yayıncılık, 2003 7. Fatih Saraçoğlu, İşletmelerin Vergilendirilmesi ve Kurumsallaşma, Ankara: Turhan Kitabevi, 2005. 8. Cem Tekin – Emre Kartaloğlu, Örtülü Sermaye ve Transfer fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımında Dönem Sonu İşlemleri, İstanbul: İSMMMO Yayını No: 96, 2007.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	20	5	100
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	1	5	5
Final Exams	1	40	40
Total WorkLoad			187
Total workload/ 30 hr			6,23
ECTS Credit of the Course			6

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10	PQ11	PQ12
LO1	2	3	2	2	4	4	2	2	3	2	2	4
LO2	2	4	2	2	4	5	2	3	4	2	3	3
LO3	2	2	2	2	3	4	2	2	3	2	3	4
LO4	2	3	2	2	4	5	2	2	4	3	2	4
LO5	2	4	2	2	3	4	2	3	3	2	3	4
LO6	2	4	2	2	4	5	2	3	4	2	3	3
LO7	2	4	2	2	5	4	2	2	3	2	2	4

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High