Course Name Code Semester T+U Hours Credit ECTS
The Globalisation and Taxation MLY 525 0 3 + 0 3 6
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 Arş. Gör. Gonca Güngör
Course Category
Course Objective Analyze and discuss in depth the effects of globalization on fiscal policies.
Course Content Globalization, tax competition, international transfer pricing, the OECD?´s And the EU on issues such as taxation, advanced information about the work.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 In general, the concept of globalization and describes the contents Lecture, Question-Answer, Discussion, Testing, Homework,
2 Explores the major problems caused by globalization taxation Question-Answer, Discussion, Lecture, Homework, Testing,
3 Tax competition and tax havens will analyze the effects of tax revenues and the tax authorities Lecture, Discussion, Question-Answer, Testing, Homework,
4 Sets out the work done on the taxation of electronic commerce Discussion, Question-Answer, Lecture, Homework, Testing,
5 Analyzes the OECD´s work on the new taxation issues Lecture, Question-Answer, Discussion, Testing, Homework,
6 Explores the effects of globalization, the Turkish tax system Discussion, Question-Answer, Lecture, Homework, Testing,
Week Course Topics Preliminary Preparation
1 In general, the globalization
2 Tax competition
3 Tax havens
4 International transfer pricing
5 E-commerce
6 Electronic payment systems
7 Midterm Exam
8 The effects of globalization, tax authorities
9 The OECD´s work on taxation
10 The EU´s work on verileme
11 Changes in tax policies
12 New trends in the field of taxation
13 The effects of globalization, the 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
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
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
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
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
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
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
7 Improve communications and leader skills X
8 Teach a foreign language X
8 Teach a foreign language X
9 To provide social and ethical values X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Ödev 30
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 20 20
Assignment 1 20 20
Total Workload 152
Total Workload / 25 (Hours) 6.08
dersAKTSKredisi 6