| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Current Issues In Taxation | MLY 613 | 0 | 3 + 0 | 3 | 6 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Doctorate Degree |
| Course Type | Optional |
| Course Coordinator | Prof.Dr. TEMEL GÜRDAL |
| Course Lecturers | |
| Course Assistants | Res. Asst. Gonca Güngör Göksu, Res. Asst. Mustafa Balcı |
| Course Category | |
| Course Objective | Aim of the course, current issues in taxation, to reveal new trends and to provide information about changes in taxation caused by globalization. |
| Course Content | This course examines the effects of globalization on tax policy. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Definition of globalization, and analyzes the impact of globalization | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 2 | Know the definition and the emergence of forms of international tax competition | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 3 | Knows the size of the definition of transfer pricing and international taxation | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 4 | Knows the concept of electronic commerce and taxation | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 5 | Examines international capital movements and derivative products | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 6 | Examines global trends in tax administration, and the concentration of | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 7 | globalization and the transformations that occurred in tax policies may | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 8 | Turkey on the effects of globalization in terms of taxation | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 9 | Tax competition and knows the status of Turkey | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 10 | International transfer pricing makes the evaluation of Turkey | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 11 | Makes the evaluation of the concept of e-commerce in Turkey | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 12 | Makes the evaluation of the global tax changes in terms of the Turkish tax system | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 13 | Of globalization on the tax status of conversions of origin may | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | An overview of globalization | |
| 2 | Emerging trends and issues in the process of globalization in the field of taxation | |
| 3 | International transfer pricing | |
| 4 | electronic commerce | |
| 5 | International capital movements and derivative products | |
| 6 | Global Trends and Issues in Tax Administration | |
| 7 | Midterm exam | |
| 8 | The effects of globalization on tax policy and possibilities of the new tax | |
| 9 | Assessment of global trends in taxation for Turkey | |
| 10 | Evaluation of the phenomenon of tax competition for Turkey | |
| 11 | International evaluation of the transfer pricing issue for Turkey | |
| 12 | Understanding the issue of electronic commerce tax assessment for Turkey | |
| 13 | Assessment of global trends in the tax system in terms of the Turkish tax authorities | |
| 14 | The effects of globalization on taxation |
| 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 provide social and ethical values | X | |||||
| 10 | To have knowledge of IT technologies on the subject of public finance | X | |||||
| 11 | Improve communications skills in general. | X | |||||
| 12 | Understands the relationship between theory and practice, and has extensive knowledge in economic issues. | ||||||
| 13 | Analyzes the theoretical infrastructure and has thorough knowledge of public economy (comparison of private and public economy, the failure of the market and state, efficiency of state intervention) in terms of graphical forms | ||||||
| 14 | |||||||
| 15 | Analyzes the theoretical infrastructure and has thorough knowledge of contribution theory and policy (taxation, understanding the taxes and similar incomes, comprehending why tax is applied on certain goods and services, tax ethics, tax psychology, tax evasion and tax avoidance) in terms of graphical methods. | ||||||
| 16 | Analyzes the theoretical infrastructure and has thorough knowledge fiscal policy (public sector intervention in economy, understanding fiscal policies and tools, interaction of money and fiscal policies, development, budget, structural adjustment, the relationship between income distribution and economic fluctuation, and the relationship between economic issues and fiscal policy) in terms of graphical methods | ||||||
| 17 | Analyzes the process of taxation systems by using theoretical and legal knowledge on taxation procedures, and compares and interprets different systems. | ||||||
| 18 | Analyzes the field and other related fields through numerical methods and evaluates the reflection on practice. | ||||||
| 19 | Produces a scientific publication by thorough examination of an issue in economics either individually or as a team | ||||||
| 20 | Willing to work in interdisciplinary academic work when economic perspective is necessary | ||||||
| 21 | Computer literacy (Word,Excel etc.) and ability to use at least two different programs (SPSS, Eviews) in order to make financial analyses | ||||||
| 22 | Employs economic theory to interpret the cause effect relationship between financial and economic issues | ||||||
| 23 | Specializes in three different sub-fields of economy which include public economy, public debt, fiscal policy, tax system of Turkey, tax law, structural issues in development and state, budget, fiscal sociology, education economy and health economy. | ||||||
| 24 | Communicates effectively in a foreign language | ||||||
| 25 | Employs economic theory to provide an analysis of current events; suggests coherent ideas on economic issues and has the ability to support and defend his/her idea and criticizes others’ ideas consistently | ||||||
| 26 | |||||||
| 27 | Students are aware of the social, scientific and psychological ethics of their occupation while taking into account the fact that economics is a social discipline | ||||||
| 28 | Willing to work in interdisciplinary academic work when economic perspective is necessary | ||||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ara Sınav | 50 |
| 1. Ödev | 50 |
| 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 | 15 | 15 |
| Assignment | 1 | 15 | 15 |
| Total Workload | 142 | ||
| Total Workload / 25 (Hours) | 5.68 | ||
| dersAKTSKredisi | 6 | ||