| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Globalısatıon and Taxatıon | UML 515 | 0 | 3 + 0 | 3 | 7 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. HAKAN YAVUZ |
| Dersi Verenler | |
| Dersin Yardımcıları | Res. Asst. Gonca GÜNGÖR, Res. Asst. Mustafa Balcı |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | 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... |
| Dersin İçeriği | Globalization, tax competition, international transfer princing, the workings of OECD and EU about taxes. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | To research globalization Notion | Lecture, Question-Answer, Discussion, Case Study, | Testing, Homework, |
| 2 | To research international tax competition teory | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 3 | To research tax heavens | Lecture, Question-Answer, Discussion, Case Study, | Testing, Homework, |
| 4 | To research international tax competition in Turkey | Lecture, Question-Answer, Discussion, Case Study, | Testing, Oral Exam, Homework, |
| 5 | To research international transfer pricing | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 6 | To research international transfer pricing in Turkey | Lecture, Question-Answer, Discussion, Case Study, | Testing, Homework, |
| 7 | To research the effects of globalization on Turkish Tax System | Lecture, | Oral Exam, Homework, |
| 8 | To research electronic commerce | Lecture, Question-Answer, | Oral Exam, Homework, |
| 9 | To research electronic commerce in Turkey | Lecture, Question-Answer, | Homework, |
| 10 | To research global tendencies | Lecture, Question-Answer, | Homework, |
| 11 | To research conversions of tax policy | Lecture, | Testing, Oral Exam, Homework, |
| 12 | To research taxation of capital movements | Lecture, Question-Answer, | Homework, |
| 13 | To research automatic processing tax and electronic commerce tax | Lecture, Question-Answer, | Homework, |
| 14 | To research environment tax | Lecture, Question-Answer, | Oral Exam, Homework, |
| 15 | To research the effects of environment tax on globalization tax system | Lecture, Question-Answer, | Oral Exam, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 25 |
| 1. Ödev | 37 |
| 2. Ödev | 38 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 20 |
| 1. Final | 80 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 179 | ||
| Toplam İş Yükü / 25 (Saat) | 7,16 | ||
| Dersin AKTS Kredisi | 7 | ||