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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (PhD) | |
| Code | PF816 |
| Name | International Taxation |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to comparatively examine taxation systems in the globalizing world, to investigate emerging taxation authority problems and to evaluate solution proposals.
Course Content
Within the scope of this course, the general principles of international tax law and international double taxation, studies to prevent international double taxation and agreement models, evaluation of model agreements in terms of underdeveloped countries, Turkey's attitude towards international tax agreements and tax agreements to which it is a party, international tax evasion, international tax evasion. Issues such as international cooperation in the fight against tax evasion, European financial institutions and regional financial institutions, tax competition, tax havens, electronic commerce and taxation will be examined.
Course Precondition
none
Resources
Suggested articles in the course, student research
Notes
tax law and international tax treaty
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the effects of globalization on taxation |
| LO02 | Have foresight in determining the taxation authority within the framework of international taxation principles |
| LO03 | Explains the reason for taxation jurisdiction conflicts |
| LO04 | Explain the ways to avoid taxation jurisdiction conflicts and double taxation |
| LO05 | Explains and details the principles of international taxation. |
| LO06 | Knows and interprets global tax competition and its impact on countries |
| LO07 | Analyzes the concept of tax haven in terms of tax competition. |
| LO08 | Evaluates global searches and collaborations in taxation of electronic commerce. |
| LO09 | European Union countries research their tax systems and evaluate them in terms of tax harmonization. |
| LO10 | Analyzes Turkey's approach to taxation jurisdiction conflicts. |
| LO11 | Interprets and evaluates the effects of international taxation on Turkey. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | 3 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | 5 |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | 3 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the field. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Globalization and its fiscal effects | Traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | taxation authority | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | International taxation principles | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | international double taxation, no taxation and its avoidance | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | tax competition | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | tax havens | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Electronic commerce and taxation | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | midterm exam | Ölçme Yöntemleri: Ödev |
|
| 9 | Taxation, international organizations and taxation approaches | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | OECD BEBS actions | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Taxation in the EU and Turkey | traditional learning methods | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Student assignment presentations 1 | traditional learning methods | Öğretim Yöntemleri: Anlatım, Bireysel Çalışma, Soru-Cevap |
| 13 | Student assignment presentations 2 | traditional learning methods | Öğretim Yöntemleri: Anlatım, Bireysel Çalışma, Soru-Cevap |
| 14 | Student assignment presentations 3 | traditional learning methods | Öğretim Yöntemleri: Anlatım, Bireysel Çalışma, Soru-Cevap |
| 15 | Student assignment presentations 4 | traditional learning methods | Öğretim Yöntemleri: Anlatım, Bireysel Çalışma, Soru-Cevap |
| 16 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||