ECTS - International Finance and Taxation
International Finance and Taxation (MLY408) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| International Finance and Taxation | MLY408 | 8. Semester | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | State concepts and categories; different dimensions and phases of globalization and the connections between the state and public finance in this context; Learning about international tax issues and global public goods by discussing them. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Scope and content of international finance; techniques of external financing; types of external financing; management and coordination of external financing; international financial markets: international money, credit and bond markets; structure and functioning of major international financial institutions (IMF, IBRD, IDA, IFC, CECA, EIB, IDB, IADB, ASDB, AFDB, etc.). |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Subject and scope of international finance | Reading Relevant Sections in Basic and Auxiliary Resources |
| 2 | International financing concept and techniques | Reading Relevant Sections in Basic and Auxiliary Resources |
| 3 | International financing types | Reading Relevant Sections in Basic and Auxiliary Resources |
| 4 | International money and capital markets | Reading Relevant Sections in Basic and Auxiliary Resources |
| 5 | International financial institutions | Reading Relevant Sections in Basic and Auxiliary Resources |
| 6 | International Monetary Fund and World Bank | Reading Relevant Sections in Basic and Auxiliary Resources |
| 7 | Other international financial institutions | Reading Relevant Sections in Basic and Auxiliary Resources |
| 8 | MIDTERM | |
| 9 | Structure of international taxation | Reading Relevant Sections in Basic and Auxiliary Resources |
| 10 | International double taxation | Reading Relevant Sections in Basic and Auxiliary Resources |
| 11 | International tax evasion | Reading Relevant Sections in Basic and Auxiliary Resources |
| 12 | International tax competition | Reading Relevant Sections in Basic and Auxiliary Resources |
| 13 | Turkey's EU membership process and tax harmonization | Reading Relevant Sections in Basic and Auxiliary Resources |
| 14 | Final Exam |
Sources
| Course Book | 1. Osman PEHLİVAN, Uluslararası Vergileme, Trabzon: 2006 |
|---|---|
| 2. Fazıl TEKİN, Tülay ARIN, Sacit ÖNEN, Billur YALTI SOYDAN ve Eser KARAKAŞ (1997), Uluslararası Mali İlişkiler, Anadolu Üniversitesi Yayınları: 944, Eskişehir. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | |||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | |||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | |||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | |||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | |||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | |||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 8 | 5 | 40 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 3 | 5 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 22 | 22 |
| Total Workload | 125 | ||