1. THIRD CYCLE - DOCTORATE DEGREE
  2. THE GRADUATE SCHOOL OF SOCIAL SCIENCES
  3. TREASURY DEPARTMENT
  4. 2963 Public Finance PhD
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAB 603CURRENT ISSUES IN TAXATION3 + 01st Semester7,5

COURSE DESCRIPTION
Course Level Doctorate Degree
Course Type Elective
Course Objective The aim of this course is to adapting following by globalization on development of tax system .
Course Content Development of taxation issues, taxation advises of developed countries, actual issues on income taxation, double taxation, tax harmonisation, problems about taxation of e-commerce etc. .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Turkish tax legislation and the system will follow closely the developments on the current legal
2Turkish tax legislation and the system held about the changes and innovations comments
3Turkish tax legislation and the system does work on the Turkish and foreign sources, taking advantage of scientific seminars and offers
4From the current developments in the Turkish tax legislation, discusses the benefits and drawbacks, and makes recommendations
5Foreign tax legislation and systems that occur on the current developments and discusses the benefits and losses makes recommendations

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001 52 4 4
LO 002 52 4 4
LO 003 5  414
LO 004 5  4 4
LO 005  3 2 5
Sub Total 207 18121
Contribution0410404

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)14342
Assignments12020
Mid-terms12929
Final examination13232
Presentation / Seminar Preparation13030
Total Work Load

ECTS Credit of the Course





195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1İBRAHİM ORGAN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAB 603 CURRENT ISSUES IN TAXATION 3 + 0 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. İBRAHİM ORGAN iorgan@pau.edu.tr İİBF C0110 %
Goals The aim of this course is to adapting following by globalization on development of tax system .
Content Development of taxation issues, taxation advises of developed countries, actual issues on income taxation, double taxation, tax harmonisation, problems about taxation of e-commerce etc. .
Topics
WeeksTopics
1 Historical Development of Taxation
2 Objectives of Taxation
3 Tax Technicals
4 Classification of taxes
5 income Taxes
6 Expenditure Taxes
7 Wealth Taxes
8 Pripciples of Taxes
9 midterm exam
10 The Effects of Taxation on Income Distribution
11 Business Cycle Effects on the Stability of Taxation.
12 The Effect of Taxation Economic Growth
13 Tax Systems and the Turkish Tax System
14 International Tax Issues
Materials
Materials are not specified.
Resources
ResourcesResources Language
Salih Turhan (1998), Vergi Teorisi ve Politikası, Filiz Kitabevi, İstanbul.Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes