PAÜ .:. Eğitim Öğretim Bilgi Sistemi

Prospective Student

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 315	TAXATION & INTERNATIONAL TRADE	3 + 0	7th Semester	5

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.

COURSE LEARNING OUTCOMES

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

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	5	70
Mid-terms	1	7	7
Final examination	1	11	11
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	Mode of Delivery
MALI 315	TAXATION & INTERNATIONAL TRADE	3 + 0	1	Turkish	2023-2024 Summer	Face to Face

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. BİLAL GÖDE	bgode@pau.edu.tr		İİBF C0103	%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

Weeks	Topics
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	Taxation of foreign trade in Russia
10	Taxation of foreign trade in China
11	Taxation of foreign trade in Japan
12	Turkey and the assessment of taxes in selected countries
13	Turkey and the assessment of taxes in selected countries
14	World Customs Organization

Materials

Materials are not specified.

Resources

Resources	Resources Language
Öz, Ersan (2008). Dış Ticarette Ulusal ve Uluslararası vergilendirme, Nobel Kitabevi, Adana.	Türkçe

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

Contribution