PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 221	INTERNATIONAL PUBLIC FINANCE	3 + 0	3rd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	The aim of the course is that students learn about financial issues internationally. International taxation and tax problems in the course of international solution regarding the economy and public international applications in foreign countries are taught budgeting systems
Course Content	International Public Goods and Financing. International Tax Burden and Competition Policy Techniques and Classification of External Financing. External Financing Management. The World Bank and the International Monetary Fund. International Tax Law and General Principles of International Double Taxation. Models of Double Taxation and the Agreement to Prevent International Studies. Evaluation of Model Agreements Least Developed Countries. Turkey "The Attitude of the International Tax Treaties and Tax Treaties is a Party. International tax evasion. Intergovernmental Cooperation in Combating international tax evasion. European Financial Institutions and Regional Financial Institutions. Harmonisation of the European Union taxes. Compliance Policies of the European Union budget
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	International basic concepts of taxation
2	International tax disputes and the methods of solution
3	Budget system applications in different countries
4	The process of fiscal harmonization between the EU and Turkey

COURSE'S CONTRIBUTION TO PROGRAM

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	2	28
Mid-terms	1	3	3
Final examination	1	5	5
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 221	INTERNATIONAL PUBLIC FINANCE	3 + 0	2	Turkish	2021-2022 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer TÜLAY BARAN	tulayb@pau.edu.tr		ACMYO A0103	%70

Goals		The aim of the course is that students learn about financial issues internationally. International taxation and tax problems in the course of international solution regarding the economy and public international applications in foreign countries are taught budgeting systems
Content		International Public Goods and Financing. International Tax Burden and Competition Policy Techniques and Classification of External Financing. External Financing Management. The World Bank and the International Monetary Fund. International Tax Law and General Principles of International Double Taxation. Models of Double Taxation and the Agreement to Prevent International Studies. Evaluation of Model Agreements Least Developed Countries. Turkey "The Attitude of the International Tax Treaties and Tax Treaties is a Party. International tax evasion. Intergovernmental Cooperation in Combating international tax evasion. European Financial Institutions and Regional Financial Institutions. Harmonisation of the European Union taxes. Compliance Policies of the European Union budget

Topics

Weeks	Topics
1	Globalization and Public Finance
2	Globalization and Public Finance
3	Protectionism in foreign trade
4	international tax law
5	Economic integration in the world
6	Tax systems in selected countries
7	Tax systems in selected Taxation of International Capital Movements and Tobin Tax
8	International Double Taxation
9	International Double Taxation
10	tax havens
11	Preferential tax regimes
12	Transfer Pricing
13	Electronic Commerce taxation problem and International Dimension of Turkish Tax Law
14	The International Dimension of Turkish Tax Law

Materials

Materials are not specified.

Resources

Resources	Resources Language
ULUSLARARASI KAMU MÂLİYESİ - T.C. ANADOLU ÜNİVERSİTESİ YAYINI NO: 2919	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