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Information
| Code | MG2814 |
| Name | Tax Disputes and Solutions |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. TURGUT ÇÜRÜK |
| Course Instructor |
1 |
Course Goal / Objective
To teach tax disputes and to inform about dispute solutions
Course Content
In this course, tax, tax disputes and solutions will be studied.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognizes accounting information system. |
| LO02 | Assimilates account concept and rules of operation. |
| LO03 | Learns process of accounting process. |
| LO04 | Explains the theories of accounting. |
| LO05 | Explains how to create the theoretical models used in the field of accounting and how to apply numerical decision making techniques in the creation of these models. |
| LO06 | Achieves optimal results by using techniques that help increase efficiency in accounting. |
| LO07 | Develops and implements new research methods that will contribute to the development of the accounting field. |
| LO08 | Conducts research on sub-disciplines covered by the accounting branch, developing new guidelines for the right decision making processes of accounting managers. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 5 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 4 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Comparison of fiscal and tax jurisdiction | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | Term and causes of tax dispute | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | Historical process of tax disputes | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | Editing tax faults and examples | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | Cutback of penalties | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | Examples about cutback of penalties | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | 2-Regret and reclamation in tax disputes and some examples | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Compromising in tax disputes | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | 2-Compromising in tax disputes | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | Ordinary and extraordinary legal remedies | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | 2-Ordinary and extraordinary legal remedies | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | 2-Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | 3-Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||