PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 414	INTERNATIONAL PUBLIC FINANCE	3 + 0	8th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	To develop an understanding about Global Public Goods,international financial institutes.
Course Content	Global Public Goods Organizations The theory of integration, the process of Bretton Woods, IMF, WB, OECD, GATT, WTO, OPEC, UN, APEC, D7, D20, ECO, KEİB, OPEC, BIS, ICC.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Gives information about the globalized economies.
2	Gives information about tax competition.
3	Gives information about an international transfer pricing.
4	Gives information about the e-commerce.
5	Gives information about the OECD and EU tax policy.
6	Examines the changes in tax policies.
7	Examines new trends in the field of taxation.
8	Examines the impact of globalization on the Turkish tax system.

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	25	25
Final examination	1	35	35
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 414	INTERNATIONAL PUBLIC FINANCE	3 + 0	2	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. EKREM KARAYILMAZLAR	ekarayilmazlar@pau.edu.tr		İİBF C0103	%70

Goals		To develop an understanding about Global Public Goods,international financial institutes.
Content		Global Public Goods Organizations The theory of integration, the process of Bretton Woods, IMF, WB, OECD, GATT, WTO, OPEC, UN, APEC, D7, D20, ECO, KEİB, OPEC, BIS, ICC.

Topics

Weeks	Topics
1	The concept of international trade
2	Taxation of international trade
3	International Economic Integration an taxation
4	European Union and tax practices
5	Taxation in the U.S
6	Taxation in transition economies
7	Taxation in Asia
8	Tax competition
9	Double taxation issue
10	Transfer pricing
11	Tax havens
12	Tax harmonization
13	Tobin tax
14	Carbon tax

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student