PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MAB 604	FINANCIAL SYSTEM AND TAXATION	3 + 0	3rd Semester	7,5

COURSE DESCRIPTION

Course Level	Doctorate Degree
Course Type	Elective
Course Objective	To examining the taxation of the earnings of the capital markets institutions and income gained from capital markets instruments. .
Course Content	Examining the taxation of the earnings of the capital markets institutions and income gained from capital markets instruments. .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	They learn changes in Turkish tax legislation and system.
2	current developments Occurring in the Turkish tax legislation and discusses and makes recommendations its benefits and lossesş.
3	they give general information about the financial system.
4	They give general information about Taxation of financial system
5	regarding the taxation of the financial system will bring solutions to problems in turkey

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07
LO 001		5	1		4		3
LO 002		5	1		4		3
LO 003		2			3		1
LO 004		2			3		1
LO 005		2			3		1
Sub Total		16	2		17		9
Contribution	0	3	0	0	3	0	2

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	3	42
Assignments	1	20	20
Mid-terms	1	30	30
Final examination	1	40	40
Presentation / Seminar Preparation	1	21	21
Total Work Load ECTS Credit of the Course			195 7,5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MAB 604	FINANCIAL SYSTEM AND TAXATION	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. EREN ERGEN	eergen@pau.edu.tr		İİBF B0007	%

Goals		To examining the taxation of the earnings of the capital markets institutions and income gained from capital markets instruments. .
Content		Examining the taxation of the earnings of the capital markets institutions and income gained from capital markets instruments. .

Topics

Weeks	Topics
1	the definition of derivative products
2	economic characteristics of derivative products
3	the legal qualifications of derivative products
4	classification of derivative products
5	types of derivative products
6	forward contracts and its taxation
7	future contracts and its taxation
8	option contracts and its taxation
9	midterm exam
10	swap contracts and ıts taxation
11	evaluation of legislation abaout derivation products
12	assessment of taxes on income and derivation products
13	assessment of taxes on capital expenditure and derivation products
14	situations which have the property taxation of derivative products

Materials

Materials are not specified.

Resources

Resources	Resources Language
Ertuğrul AKÇAOĞLU (2002), Finansal Türev Ürünlerin Vergilendirilmesi, Turhan Kitabevi, Ankara	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student