Course Name Code Semester T+U Hours Credit ECTS
Globalisation and Taxation UML 515 0 3 + 0 3 7
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Optional
Course Coordinator Doç.Dr. HAKAN YAVUZ
Course Lecturers
Course Assistants Res. Asst. Gonca GÜNGÖR, Res. Asst. Mustafa Balcı
Course Category
Course Objective The aim of ´Globalization and Taxation´ lesson is explaining of global tax changings and the effects of globalization on tax system around the world. in addition, to explain some new taxes: these are environment tax, electronic tax, transfer pricing...
Course Content Globalization, tax competition, international transfer princing, the workings of OECD and EU about taxes.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 To research globalization Notion , , , , , ,
2 To research international tax competition teory , , , , ,
3 To research tax heavens , , , , , ,
4 To research international tax competition in Turkey , , , , , , ,
5 To research international transfer pricing , , , , ,
6 To research international transfer pricing in Turkey , , , , , ,
7 To research the effects of globalization on Turkish Tax System , , ,
8 To research electronic commerce , , , ,
9 To research electronic commerce in Turkey , , ,
10 To research global tendencies , , ,
11 To research conversions of tax policy , , , ,
12 To research taxation of capital movements , , ,
13 To research automatic processing tax and electronic commerce tax , , ,
14 To research environment tax , , , ,
15 To research the effects of environment tax on globalization tax system , , , ,
Week Course Topics Preliminary Preparation
1 Introduction to Globalisation
2 Tax Competition
3 Tax Heavens
4 Pricing of International Transfers
5 E-commerce
6 Electronic Payment Systems
7 Midterm exam
8 Globalization of Tax Authorities
9 Tax Studies of OECD
10 Tax Studies of EU
11 Changes on Tax Policies
12 New Approaches in Tax Systems
13 The Effect of Globalization on Turkish Tax System
14 General Discussion
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems X
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory X
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc. X
4 An ability to understand subjects of public expenditure and public debt X
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector X
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
8 Teach a foreign language X
9 To have knowledge of IT technologies on the subject of public finance X
10 To provide social and ethical values X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 25
1. Ödev 37
2. Ödev 38
Total 100
1. Yıl İçinin Başarıya 20
1. Final 80
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 30 30
Assignment 2 10 20
Oral Examination 2 15 30
Performance Task (Laboratory) 1 10 10
Final examination 1 25 25
Total Workload 179
Total Workload / 25 (Hours) 7.16
dersAKTSKredisi 7