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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MHK 5206 TAXATION IN GLOBALISATION PROCESS COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR DILEK BAŞARAN

Offered to

Fiscal Law

Course Objective

Tax theory and policy developments in the globalization process to address the multidimensional road.

Learning Outcomes of the Course Unit

1   Specifies the change in fiscal policy outlines the process of globalization. 2   Associate the emergence of tax havens with the presence of tax competition. 3   Discuss the effectiveness of the carbon tax in the fight against global enviroment 4   Commenting on the principles of taxation caused by the change in the process of globalization 5   to detect the effects of the globalization process on Turkish tax system.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Globalization and Its Economic Size 2 Financial Policies in the Process of Globalization 3 Global Tax Issues 4 Tax Competition 5 Tax haven 6 Carbon Tax 9 Tobin tax 10 Transfer Pricing 11 Principles of Taxation in the Process of Globalization 12 Taxpayer Rights and Practices Around the World 13 Informal Economy in the Process of Globalization 14 Applications of flat tax in the Process of Globalization 15 Taxation of Foreign Direct Investment 16 Evaluation of the Turkish tax system in the Process of Globalization

Recomended or Required Reading

References: 1. Şahin Akkaya, Küreselleşme Sürecinde Vergi Yapıları ve Uluslararası Vergi Rekabeti, Istanbul: Filiz Kitabevi, 2005. 2. Biltekin Özdemir, Küreselleşme Bağlamında Türk Vergi Sisteminin Değerlendirilmesi , Maliye ve Hukuk Yayınları,2006. 3. Esra Ekmekçi, Küreselleşme Ve Vergilendirmede Yeni Eğilimler, Kazancı hukuk Yayınları, 2003. 4. Habib Yıldız, Küreselleşmenin Vergileme Üzerine Etkileri, Ankara: seçkin yayıncılık, 2005.

Planned Learning Activities and Teaching Methods

Presentation and discussion.

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 * 0.30 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40

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)

E-mail: dilek.dileyici@deu.edu.tr

Office Hours

Tuesday 15.00-16.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 1 14 Preparation for midterm exam 1 14 14 Preparation for final exam 1 14 14 Preparing assignments 1 15 15 Preparing presentations 1 15 15 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 1 1 1 LO.4 1 1 1 1 LO.5 1 1 1 1 1