Course Name Code Semester T+U Hours Credit ECTS
Tax Audits and Safety MHY 506 0 3 + 0 3 6
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Optional
Course Coordinator Doç.Dr. FURKAN BEŞEL
Course Lecturers
Course Assistants
Course Category
Course Objective Considering the provisions of existing tax laws in Turkey, reveals whether the taxpayer acted in accordance with tax laws in Turkey and ensure tax revenues imported treasury the most healthy and the most accurate way.
Course Content This course contains issues which is tax audit, the tax audit process, the rules to be followed by the tax auditors during the audit and their responsibilities.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 They decribe concepts of auditing, the characteristics and types of auditing. Lecture, Question-Answer, Discussion, Testing, Homework,
2 They compare the techniques and methods of auditing. Lecture, Question-Answer, Discussion, Testing, Homework,
3 They evaluate the types of tax audits Lecture, Question-Answer, Discussion, Testing, Homework,
4 They understand and review the most intense kind of applicable tax audits in Turkey. Lecture, Question-Answer, Discussion, Homework, Testing,
5 They comprehend processes and results of tax inspection and tax examination. Lecture, Question-Answer, Discussion, Testing, Homework,
6 They explain tax audit organization and its functioning. Lecture, Question-Answer, Discussion, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Description of the audit, History and Types
2 Audit Techniques and Methods
3 Overview of the Turkish Tax System and General Remarks Related to Tax Audit
4 Independent Auditor and Chartered Accountant Auditing
5 Principle of circumstantial evidence in Tax Auditing
6 Inspection in Tax Auditing
7 Mid-term exam
8 Widespread and intensive audit
9 Tax Analysis, Objectives, Functions, Difference and Other Types of Audit Method
10 Tax Audit Process and Tax Audit Techniques
11 Examination
12 General Explanation on the Organization of Tax Audit
13 Tax Audit Institutions
14 General evaluation on all topics
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems. X
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory. X
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc. X
4 An ability to understand subjects of public expenditure and public debt X
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector X
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
8 Teach a foreign language X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 40
1. Kısa Sınav 60
Total 100
1. Yıl İçinin Başarıya 60
1. Final 40
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 15 15
Quiz 1 15 15
Total Workload 142
Total Workload / 25 (Hours) 5.68
dersAKTSKredisi 6