COURSE UNIT TITLE

: GLOBAL TAX COMPETITION

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6215 GLOBAL TAX COMPETITION ELECTIVE 3 0 0 4

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

ASSOCIATE PROFESSOR ÖZGÜR SARAÇ

Offered to

Public Finance

Course Objective

Attracting foreign investment in areas of their jurisdiction countries in the process of globalization, used as a tool in the struggle for national tax systems. The introduction of competition into an instrument of tax systems, tax justice within the scope of a negative impact on the use of socio-economic objectives and limits of taxes. In this context, the main target of course problematic, tax competition for developing countries is whether potential to be an effective development strategy. Tax competition with the target variables originating from developed countries, and foreign direct investment in these countries, the welfare state monitored application's budget pressures, it shows the right way to question. This course will examine the impacts of global tax competition in developed and developing countries.

Learning Outcomes of the Course Unit

1   The emergence and the development of the globalization process provide necessary information.
2   Reached the dimensions of the globalization of the actors process and present an assessment.
3   Brought about by globalization about nation-state and public finance making detection and forecasting.
4   Conducting research on global tax issues, and global tax competition
5   Recommendations on the availability of global tax competition as a development strategy

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Emergence of globalization
2 Actors and dimensions of globalization
3 The pressure of globalization on the nation state.
4 Change of globalization on the public finances objectives and instruments.
5 Tax competitions target variables: Foreign direct investment and skilled labor.
6 Contents of tax competition.
7 MIDTERM
8 Tools for tax competition.
9 Tax haven.
10 Tax competition prevention initiatives of OECD.
11 Tax competition prevention initiatives of UE.
12 Locations of tax competition in developed and developing economies.
13 Analysis of the Turkish Tax Legislation about tax competition
14 FINAL

Recomended or Required Reading

Main Materials:

1. Özgür Saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk Yayınları, Ağustos 2006.
2. DPT, Küreselleşme Özel Ihtisas Komisyonu Raporu, DPT:2544, ÖIK:560, Ankara 2000.
3. Murat Ali Dulupçu, Küresel Rekabet Gücü, Nobel Yayın Dağıtım, Ankara, Haziran 2001.
4. Hüsnü Erkan, Bilgi Toplumu ve Ekonomik Gelişme, 4.Baskı, Türkiye Iş Bankası Kültür Yayınları, Bilim Dizisi: 8, Doğuş Matbaacılık, 1998.
5. Jürgen Habermas, Ulus-Devletin Ötesinde mi , Çev. Kaan H. Ökten, Iktisat Dergisi, Sayı:388, Nisan 1999, ss.40-43.

Other Sources:

1. Filiz Giray, Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları , Akdeniz Üniversitesi I.I.B.F. Dergisi, Sayı:9, 2005, ss.93-122.
2. Yüksel Karaca, Zararlı Vergi Rekabeti ve Vergi Cennetleri: OECD Bünyesindeki Çalışmalar Ne Aşamada , Vergi Dünyası, Haziran 2001, ss.90-99.


Others:

Other books, articles, reports, judicial decisions and other resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical applications

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.555.7618151, E-mail: ozgur.sarac@deu.edu.tr

Office Hours

Tuesday, 15:00 17:00; Wednesday, 15:00 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 5 5
Preparation for final exam 1 5 5
Preparing assignments 1 10 10
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 110

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11
LO.11
LO.21
LO.311
LO.41
LO.511