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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 315TAXATION & INTERNATIONAL TRADE3 + 05th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective The aim of this course, to increase knowledge of students about international trade and taxation.
Course Content Harmonization of tax systems all economic studies, international taxation problems and its solving: double taxation and the models. international tax competition, tax heaven, taxation in EU.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn The basic principles of international tax law
2They learn taxation of foreign trade on the Turkey.
3They comprehend legislation on customs duties
4They learn taxation of foreign trade

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11
LO 00133333333333
LO 00222222222222
LO 00311112222233
LO 00411111111111
Sub Total77778888899
Contribution22222222222

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 2019-2020 Fall1FATİH AKÇAY


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 315 TAXATION & INTERNATIONAL TRADE 3 + 0 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. FATİH AKÇAY fakcay@pau.edu.tr İİBF C0107 %70
Goals The aim of this course, to increase knowledge of students about international trade and taxation.
Content Harmonization of tax systems all economic studies, international taxation problems and its solving: double taxation and the models. international tax competition, tax heaven, taxation in EU.
Topics
WeeksTopics
1 International taxation and tax structure of the global
2 Turkey and the European Union, the tax status of the system
3 Taxation of foreign trade in Turkey: review of customs duties
4 Turkey Customs duties: Theory and Legislation
5 Turkish Foreign Trade on the tax and other liabilities
6 Customs tax litigation and trial process
7 Implemented in the European Union, foreign trade and financial obligations
8 Taxation of foreign trade in the United States
9 Midterm
10 Taxation of foreign trade in Russia
11 Taxation of foreign trade in China
12 Taxation of foreign trade in Japan
13 Turkey and the assessment of taxes in selected countries
14 World Customs Organization
Materials
Materials are not specified.
Resources
ResourcesResources Language
Öz, Ersan (2008). Dış Ticarette Ulusal ve Uluslararası vergilendirme, Nobel Kitabevi, Adana.Türkçe
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