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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 410COMPARATIVE TAX SYSTEMS3 + 08th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective The purpose of this course is to teach students about differences between tax systems of Turkey and EU countries. Also, tax systems of non-EU countries will be taught.
Course Content European Union (EU) Tax System, Other Countries Tax System, Comparison of Turkish Tax System With EU and Other Countries Tax Systems, Double Taxation .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students understand the basic features of modern tax systems
2Students understand the European Union, taxes, analyze and evaluate data
3students, the Turkish tax system, tax systems, compares and evaluates contemporary
4students understand the international issues of taxation

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms11515
Final examination11717
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1ERSİN YAVUZ
Details 2022-2023 Spring1FATİH AKÇAY
Details 2021-2022 Spring1FATİH AKÇAY
Details 2020-2021 Spring1FATİH AKÇAY
Details 2019-2020 Spring1FATİH AKÇAY
Details 2018-2019 Spring1FATİH AKÇAY
Details 2013-2014 Spring1İBRAHİM ORGAN
Details 2011-2012 Spring1HAYRİYE IŞIK
Details 2010-2011 Spring1HAYRİYE IŞIK
Details 2009-2010 Spring1ERSAN ÖZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 410 COMPARATIVE TAX SYSTEMS 3 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. ERSİN YAVUZ ersiny@pau.edu.tr İİBF C0102 %
Goals The purpose of this course is to teach students about differences between tax systems of Turkey and EU countries. Also, tax systems of non-EU countries will be taught.
Content European Union (EU) Tax System, Other Countries Tax System, Comparison of Turkish Tax System With EU and Other Countries Tax Systems, Double Taxation .
Topics
WeeksTopics
1 General Characteristics of the EU Tax Policy
2 EU Tax Harmonization
3 Tax Policy in the EU Integration Process of Turkey
4 The Relationship Between Countries Economic Development Levels and Tax Structures
5 U.S. Tax System
6 British Tax System
7 Germany Tax System
8 Tax System in France
9 Midterm Exam
10 Tax System in Japan
11 Chinese Tax System
12 Russian Tax System
13 Transition Countries: Azerbaijan-Kyrgyzstan tax system
14 Comparison of Various Countries in the overall assessment done with the Turkish Tax System
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes