| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Tax Audıts and Safety | MHY 506 | 0 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. HAKAN YAVUZ |
| Dersi Verenler | |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | 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. |
| Dersin İçeriği | 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. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 40 |
| 1. Kısa Sınav | 60 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 60 |
| 1. Final | 40 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 142 | ||
| Toplam İş Yükü / 25 (Saat) | 5,68 | ||
| Dersin AKTS Kredisi | 6 | ||