GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL TAXATION POLITICS/2270021
Course Title: INTERNATIONAL TAXATION POLITICS
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Eren ÇAŞKURLU
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/caskurlu
 -- EMAIL(S) OF LECTURER(S)
  caskurlu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Gain detailed knowledge of tax and tax-like practices in foreign trade practices and gain the ability to implement tax practices
Multilateral effects of globalization can be analyzed
National and international issues on taxation can be followed
Country practices on taxation and their effects on Turkish Tax system can be assessed
A competitive tax system can be designed for Turkish Tax System
Monoletarel and multilateral issues on taxation can be analyzed
 -- 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  General information on tax system and tax structure
2. Week  Taxation structure in foreign trade transactions
3. Week  Specific tax practice in foreign trade transactions: Examining Value Added Tax
4. Week  Specific tax application in foreign trade transactions: Examining Special Consumption Tax Review and Stamp Tax
5. Week  Specific tax practice in foreign trade transactions: Examining Customs Tax - 1
6. Week  Specific tax practice in foreign trade transactions: Examining Customs Tax - 2
7. Week  Specific tax and fund applications in foreign trade transactions: Special tax applications (Counter-vailing Duty, Anti Dumping Duty) and Fund Applicat
8. Week  Mid-term exam
9. Week  The effects of globalization on the tax system
10. Week  Issues on international double taxation
11. Week  Multilateral cooperation regarding double taxation
12. Week  E-trade
13. Week  Tax competition
14. Week  Preferential tax regimes
15. Week  Tax Havens
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Related books and articles
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- 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
0
0
 Reading
15
4
60
 Searching in Internet and Library
15
3
45
 Designing and Applying Materials
0
0
0
 Preparing Reports
0
0
0
 Preparing Presentation
0
0
0
 Presentation
0
0
0
 Mid-Term and Studying for Mid-Term
1
18
18
 Final and Studying for Final
1
20
20
 Other
0
0
0
 TOTAL WORKLOAD: 
188
 TOTAL WORKLOAD / 25: 
7.52
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To have the required knowledge to be an expert in international trade, business management, international logistics, international business and lawX
2To be able to take part in and create value for businesses and organizations operating in the field of international trade that is related to his/her expertiseX
3To have the required basic knowledge about international trade and other related disciplinesX
4To be able to act according to ethical principles while performing international trade activities in organizations being involved.X
5To be able to identify problems related to the area of expertise, to gain access to relevant resources, to be able to make analysis and synthesis in order to produce scientific knowledge and to conduct a researchX
6To be able to have creative, critical and innovative thinking skills with regard to the areas of expertiseX
7To be able to develop strategies that will provide comptitive advantage to the organization and country while performing activities related to area of expertise as being aware of the the continuing economic, political and cultural variables in the country and in the world.X
8To have the knowledge, skills and equipment required to develop national and international projects and take part in project teams regarding the areas of expertiseX
9Being cabaple of estimating, identifying and analyzing the problems in the international trade areaX
10Being cabaple of producing the politics of international trade growing and solving the problemsX