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Information
| 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 |
1 |
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 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 2 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 4 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 4 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 3 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | 2 |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | 3 |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | 4 |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | 3 |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | 5 |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | 5 |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 3 |
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 | ||