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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
TAX AUDITS AND SAFETY MHY 506 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Doç.Dr. FURKAN BEŞEL
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
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.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - They decribe concepts of auditing, the characteristics and types of auditing. 1 - 2 - 3 - A - C -
2 - They compare the techniques and methods of auditing. 1 - 2 - 3 - A - C -
3 - They evaluate the types of tax audits 1 - 2 - 3 - A - C -
4 - They understand and review the most intense kind of applicable tax audits in Turkey. 1 - 2 - 3 - A - C -
5 - They comprehend processes and results of tax inspection and tax examination. 1 - 2 - 3 - A - C -
6 - They explain tax audit organization and its functioning. 1 - 2 - 3 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
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

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 40
KisaSinav 1 60
Toplam 100
Yıliçinin Başarıya Oranı 60
Finalin Başarıya Oranı 40
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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(s) 5.68
Dersin AKTS Kredisi 5.68
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