GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL TAXATION/MALI313
Course Title: INTERNATIONAL TAXATION
Credits 3 ECTS 5
Semester 6 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Eren Çaşkurlu
 -- WEB SITE(S) OF LECTURER(S)
   http://websitem.gazi.edu.tr/site/caskurlu
 -- EMAIL(S) OF LECTURER(S)
  caskurlu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Analyze and discuss in depth the effects of globalization on fiscal policies.
Globalization, tax competition, international transfer pricing, OECD and the EU on issues such as taxation, advanced information about the work of
European Union institutions and the development of basic knowledge on the process of
european union joint tax systems and tax harmonization will have information about
Turkey's European Union membership process has been spent in the knowledge about the stage
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  In general, the concept of globalization and the contents of the cookie
2. Week  Examination of the theory of International Tax Competition
3. Week  Toward Applications International Tax Competition: An Investigation tax havens
4. Week  Investigation of applications in Turkey Towards the International Tax Competition
5. Week  Investigation of International Transfer Pricing
6. Week  Investigation of International Transfer Regulations made ​​in Turkey to Prevent
7. Week  Investigation of the effects of globalization on Turkish tax system
8. Week  Midterm exam
9. Week  Midterm exam
10. Week  Towards Electronic Commerce, and Taxation of Electronic Commerce Regulations in Turkey
11. Week  The Future of Tax Systems and the New Tax Possibilities: Studying on the taxation of funds Associated Movements
12. Week  Prospects for the Future and the New Tax Tax Systems: Automatic Transaction Tax and Tax Investigation Bit
13. Week  Prospects for the Future and the New Tax Tax Systems: Analysis of Environmental Taxes
14. Week  Investigation of the transformations in the Tax System in the Global Environmental Taxes Result
15. Week  Final Exam
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Assoc. Prof. Eren Çakurlu, Küreselleşme Sürecinde Devlet Ve Kamu Maliyesi - Uluslararası Maliye, Gazi Kitabevi, Ankara, 2014.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
2
30
 Searching in Internet and Library
15
1
15
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
15
15
 Final and Studying for Final
1
20
20
 Other
0
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX