TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF736 |
| Name | Current Tax Issues |
| Term | 2024-2025 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. SONER YAKAR
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To analyze the issues related to national and international tax issues and to offer solutions
Course Content
In this course, tax issues that arise in national and international fields are discussed.
Course Precondition
The course has no prerequisites
Resources
Lecture notes of the lecturer
Notes
Laws, regulations and general annunciation on the subject
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns tax problems at national level |
| LO02 | Discuss international tax problems |
| LO03 | Explains the solution methods of tax problems at national level |
| LO04 | Discuss the solution methods of international tax problems |
| LO05 | Discusses current developments in tax law |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 4 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 3 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | tax issues at constitutional level | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | The solution methods of tax problems at constitutional level | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | tax issues related to tax law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | tax issues related to tax criminal law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | tax issues in the income tax | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | tax issues in the corporate tax | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | transfer pricing | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 8 | Mid-Term Exam | midterm preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | problems with implicit capital | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | controlled foreign company | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | issues related to taxation of the digital economy | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | international taxation issues | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | problems with double taxation | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | International issues related to Base Erosion and Profit Shifting (BEPS) | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Base Erosion and Profit Shifting (beps) studies in Turkey | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | final exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | final exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||