Asst. Prof.Arif AYLUÇTARHAN


School of Business, Department of Business Administration

Commercial Law


Research Areas: Social Sciences and Humanities, Law, Tax Law, Management, Accounting

Biography

He graduated from Istanbul University, Faculty of Political Sciences in 2001. Then, between 2008-2010, he completed the Accounting Master's Program at Istanbul University Social Sciences Institute with his thesis titled "Financial reporting of income taxes within the scope of income taxes standard number 12 and applied examples". In addition, the thesis titled “An Investigation into the effect of cost management system in large manufacturing companies of Turkey with a special emphasis on the use of activity-based costing” was completed at the Management School at Southampton University in the United Kingdom between 2013-2014. Finally, in December 2018, he successfully completed his thesis titled "Valuation and Reporting Approach of Derivative Contracts within the Scope of International Financial Reporting Standards and Tax Regulations: An Application on Real Sector and Deposit Banks Reporting", from the Accounting Doctorate Program of the Social Sciences Institute of Istanbul University, in December 2018.

 

 

 

Between 2003 and 2019, he worked under the Title of Tax Inspector under the Tax Administration. Since January 15, 2019, he has been working at Istanbul University, Faculty of Business Administration, Department of Commercial Law. 

Education Information

2010 - 2017

2010 - 2017

Doctorate

Istanbul University, School Of Business, Department Of Business Administration, Turkey

2013 - 2014

2013 - 2014

Postgraduate

Southampton Institute, Management School, Mba, United Kingdom

2008 - 2010

2008 - 2010

Postgraduate

Istanbul University, School Of Business, Department Of Business Administration, Turkey

1997 - 2001

1997 - 2001

Undergraduate

Istanbul University, Faculty Of Political Sciences, Kamu Yönetimi, Turkey

Dissertations

2017

2017

Doctorate

Uluslararasi Finansal Raporlama Standartlari Ve Vergi Düzenlemeleri Kapsaminda Türev Ürün Sözleşmelerini Değerleme Ve Raporlama Yaklaşimi: Reel Sektör Ve Mevduat Bankalari Raporlamasina Yönelik Bir Araştirma

Istanbul University, School of Business, Muhasebe

2017

2017

Doctorate

Uluslararasi Finansal Raporlama Standartlari Ve Vergi Düzenlemeleri Kapsaminda Türev Ürün Sözleşmelerini Değerleme Ve Raporlama Yaklaşimi: Reel Sektör Ve Mevduat Bankalari Raporlamasina Yönelik Bir Araştirma

Istanbul University, School of Business, Muhasebe

2014

2014

Postgraduate

An Investigation into the effectiveness of cost management system in large manufacturing companies of Turkey with a special emphasis on the use of activity based costing

Southampton Institute, Management School, Mba

2010

2010

Postgraduate

12 Numaralı Gelir Vergileri Standardı Kapsamında Gelir Vergilerinin Finansal Raporlaması ve Uygulamalı Örnekler

Istanbul University, School of Business, Muhasebe

Foreign Languages

C1 Advanced

C1 Advanced

English

Non Academic Experience

2003 - 2019

2003 - 2019

Other Public Institution, Hazine Ve Maliye Bakanlığı

Published journal articles indexed by SCI, SSCI, and AHCI

Articles Published in Other Journals

2011

2011

Transfer Fiyatlandırması ve Özel Tüketim Vergisi

KAYA S., AYLUÇTARHAN A.

E-Yaklaşım Dergisi, no.222, pp.337-347, 2011 (Non Peer-Reviewed Journal)

2011

2011

İthalat ve İhracatta Ciro Pirimleri

KAYA S., AYLUÇTARHAN A.

Maliye Postası Dergisi, no.735, pp.132-136, 2011 (Non Peer-Reviewed Journal)

2011

2011

Fiili İhracat, Kurum Kazancı ve Tahakkuk Esası

KAYA S., AYLUÇTARHAN A.

Maliye Postası Dergisi, no.728, pp.125-131, 2011 (Non Peer-Reviewed Journal)

2011

2011

Hariçte İşleme Rejimi

KAYA S., AYLUÇTARHAN A.

Maliye Postası Dergisi, no.102, pp.110-119, 2011 (Non Peer-Reviewed Journal)

2009

2009

Bedelsiz İhracat

KAYA S., AYLUÇTARHAN A.

Mali Çözüm Dergisi, no.96, pp.183-189, 2009 (Non Peer-Reviewed Journal)

2008

2008

İthal Eşyası İçin Yapılan Gider ve Ödemeler

KAYA S., AYLUÇTARHAN A.

Mali Çözüm Dergisi, no.86, pp.191-206, 2008 (Non Peer-Reviewed Journal)

2007

2007

Transit Ticaret

KAYA S., AYLUÇTARHAN A.

Vergi Raporu Dergisi, no.96, pp.57-64, 2007 (Peer-Reviewed Journal)

Refereed Congress / Symposium Publications in Proceedings

2022

2022

KÜMİ FRS İLE VERGİ MEVZUATININ KARŞILAŞTIRILMASI VE FARKLILIKLARIN DEĞERLENDİRİLMESİ

AYLUÇTARHAN A.

7TH INTERNATIONAL ERCİYES CONFERENCE ON SCIENTIFIC RESEARCH held on March 9-10, 2022 / Kayseri, TURKEY, Kayseri, Turkey, 9 - 10 March 2022

2022

2022

A VALUATION OF THE REPORTING OF DEFERRED TAX ASSETS OR LIABILITIES ON THE BASIS OF TFRS

Ayluçtarhan A.

III. INTERNATIONAL HALICH CONGRESS ON MULTIDISCIPLINARY SCIENTIFIC RESEARCH, İstanbul, Turkey, 12 - 13 March 2022, pp.46-47

2022

2022

DEPRECIATION APPLICATION WITHIN THE FRAMEWORK OF ACCOUNTING/ TAX LEGISLATION: AND A NEW PROPOSAL "DEPRECIATION AGREEMENT"

AYLUÇTARHAN A.

INTERNATIONAL CURRENT RESEARCH SYMPOSIUM 2022 (ICRS'22), İstanbul, Turkey, 21 February 2022, pp.145-153

2022

2022

Transition from FRS for Small Micro Enterprises to Tax Base

Ayluçtarhan A.

7. ULUSLARARASI ERCİYES BİLİMSEL ARAŞTIRMALAR KONGRESİ, İstanbul, Turkey, 9 - 10 March 2022 Sustainable Development

2019

2019

Permanent Establishment / Digital Nexus Concepts in the E-Commerce Field and Taxation in terms of Income Taxes

AYLUÇTARHAN A.

34TH INTERNATIONAL PUBLIC FINANCE CONFERANCE, İstanbul, Turkey, 24 - 27 April 2019, pp.36-40

2019

2019

New VAT Regulations for E-Commerce Transactions

AYLUÇTARHAN A., DURGUT R.

8TH INTERNATIONAL CONFERANCE ON LAW AND SOCIETY (ICLAS 2019), İstanbul, Turkey, 6 - 07 April 2019, pp.36-41

Books & Book Chapters

2021

2021

CASE OF DIGITAL APPLICATION SOFTWARE (SELF-EMPLOYED PROFESSIONAL INCOME- DESTINATION PRINCIPLE)

Ayluçtarhan A.

in: CASES 2021, L,Prof. Dr. F. Lerzan KAVUT, Editor, Istanbul University, İstanbul, pp.83-90, 2021

2020

2020

Kredi Başvurusu ve Finansal Tablolar: Sateks Vak'ası

Ayluçtarhan A., Türel A.

in: Cases 2020, Lerzan Kavut, Editor, Istanbul University, İstanbul, pp.41-47, 2020

2020

2020

Fason Metal Üretimi Vak’ası (Fason Hizmet Alımı Finansal Raporlama 79 Ve Kurumlar Vergisi Değerlendirmesi)

Ayluçtarhan A.

in: Vak'alar 2020 , Prof.Dr. F. Lerzan KAVUT, Editor, İşletme Fakültesi Muhasebe Enstitüsü, İstanbul, pp.41-48, 2020 Creative Commons License

2019

2019

Anadolu Futbol A.Ş. ve Anadolu Derneği Teberru Ödemeleri Vak’ası

Ayluçtarhan A.

in: Vak'alar 2019, Selvi Y., Editor, İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü, İstanbul, pp.61-67, 2019

2018

2018

VERGİ VE GÜMRÜK MEVZUATI DAHİL DIŞ TİCARET MUHASEBESİ

Ayluçtarhan A., Kaya S.

İstanbul Serbest Muhasebeci Mali Müşavirler Odası, İstanbul, 2018 Creative Commons License

2018

2018

Vergi ve Gümrük Mevzuatı Dahil Dış Ticaret Muhasebesi

AYLUÇTARHAN A., KAYA S.

İSTANBUL SERBEST MUHASEBECİ MALİ MÜŞAVİRLER ODASI, 2018

2018

2018

İllegal Olaylara İlişkin Ödemelerin Gider Boyutu: Platin A.Ş.

AYLUÇTARHAN A., TÜREL A.

in: Vak'alar 2018, Yücel G., Editor, İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü, İstanbul, pp.43-46, 2018

2018

2018

Elektronik Araç Çağırma Hizmetlerinde Vergilendirme: Mulex B.V.

AYLUÇTARHAN A., TÜREL A.

in: Vak’alar 2018, Prof.Dr.Göksel YÜCEL, Editor, İstanbul Üniversitesi İşletme Fakültesi Muhasebe Enstitüsü, İstanbul, pp.83-89, 2018

2010

2010

250 Soruda İthalatta KDV

KAYA S., AYLUÇTARHAN A.

İstanbul İstanbul Ticaret Odası, İstanbul, 2010

Expert Reports

2020

2020

İCRA TAKİBİNE İTİRAZIN İPTALİ

Ayluçtarhan A.

İSTANBUL ANADOLU 14. ASLİYE HUKUK MAHKEMESİ , pp.8, İstanbul, 2020

2020

2020

TAKSİRLİ İFLAS

Ayluçtarhan A.

19. ASLİYE CEZA MAHKEMESİ, pp.7, İstanbul, 2020

2018

2018

İcra takibine karşı sunulan itirazın iptali ve tazminat

AYLUÇTARHAN A.

8. ASLİYE TİCARET MAHKEMESİ, pp.8, İstanbul, 2018

2018

2018

İtirazın İptali (Ticari Nitelikteki Hizmet Sözleşmesinden Kaynaklanan)

AYLUÇTARHAN A.

8. ASLİYE TİCARET MAHKEMESİ, pp.11, İstanbul, 2018

2018

2018

Tazminat (Rucuen Tazminat)

AYLUÇTARHAN A.

22. ASLİYE HUKUK MAHKEMESİ, pp.10, İstanbul, 2018

Memberships / Tasks in Scientific Organizations

2019 - Continues

2019 - Continues

Bağımsız Denetim Uzmanları Derneği

Member

2019 - Continues

2019 - Continues

Türkiye Muhasebe Uzmanları Derneği

Member

2003 - Continues

2003 - Continues

Vergi Müfettişleri Derneği

Member