COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 315TAXATION & INTERNATIONAL TRADE3 + 07th 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 06
LO 01333333
LO 02333333
LO 03333333
LO 04333333
Sub Total121212121212
Contribution333333

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)14570
Mid-terms177
Final examination11111
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Summer1FATİH AKÇAY

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 :  2019-2020 Summer
Course Coordinator :  ASSISTANT PROFESSOR FATİH AKÇAY E-Mail:  fakcay@pau.edu.tr Phone Number : 
Course Location İİBF B0213, İİBF C0304,
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
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