COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 410COMPARATIVE TAX SYSTEMS3 + 06th 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 prerequisites.
Corequisite No corequisites.
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
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
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 01            
LO 02            
LO 03            
LO 04            
Sub Total            
Contribution000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2013-2014 Spring1İBRAHİM ORGAN

Course Details
Course Code:  MALI 410 Course Title:  COMPARATIVE TAX SYSTEMS
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2013-2014 Spring
Course Coordinator :  PROFESSOR İBRAHİM ORGAN E-Mail:  iorgan@pau.edu.tr, Phone Number :  296 2663, 296 2663, 296 2663, 296 2709, 296 2589,
Course Location İİBF C0104,
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 .
Attendance : %
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
ResourcesResources Language
Uluslararası Vergilendirme Osman Pehlivan ve Ersan Öz Derya Kitabevi-2011Türkçe
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