TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Associate Professor Soner Gökten
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Determine potentially beneficial tax advantages and risks 2) Will learn the current tax laws concerning electronic commerce. 3) Will be able to follow up-to-date changes in tax exemptions. 4) Will have knowledge of legal arrangements for structuring tax liabilities.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION	The potential conflict between protection of shareholders? and administrations? rights and priority of organizational efficiency have been caused to emergence of tax control and management systems as a necessity. Tax management in organizations mainly focus on examination of accounting records and determination of financial mistakes and frauds. In addition, tax management helps to constitution of organization wide self-monitoring information system which continuously analysis intra organizational transactions and guides the executives on decision making processes. This course helps students to determine potentially beneficial tax advantages and risks. In the context of this lesson analysis for tax management, tax planning and audit techniques for tax management will be discussed.
COURSE CONTENTS	WEEK TOPICS 1st Week Tax management 2nd Week Tax management 3rd Week Tax management 4th Week Tax planning 5th Week Tax planning 6th Week Tax planning 7th Week Tax planning 8th Week Midterm 9th Week Audit techniques 10th Week Audit techniques 11th Week Audit techniques 12th Week Audit techniques 13th Week Audit techniques 14th Week Audit techniques
RECOMENDED OR REQUIRED READING	William C. Boynton, Walter, G. Kell, Modern Auditing, 1996. Hasan Kaval, Muhasebe Denetimi, Akademik, 2003.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Case Study
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz Individual or group work 14 10 140 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 45 45 Laboratory (including preparation) Final exam 1 10 10 Homework Total Workload 300 Total Workload / 30 10 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No