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 prerequisites.
Corequisite No corequisites.
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 11PO 12
LO 01555555555555
LO 02555555555555
LO 0355555555555 
LO 04545454545444
Sub Total201920192019201920191914
Contribution555555555554

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 2015-2016 Fall1ÖZAY ÖZPENÇE

Course Details
Course Code:  MALI 315 Course Title:  TAXATION & INTERNATIONAL TRADE
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2015-2016 Fall
Course Coordinator :  ASSOCIATE PROFESSOR ÖZAY ÖZPENÇE E-Mail:  oozpence@pau.edu.tr, Phone Number :  296 2947,
Course Location İİBF C0107,
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.
Attendance : %70
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