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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MHK 5113 THE EUROPEAN UNION AND TAX POLICIES AND APPLICATIONS IN TüRKIYE ELECTIVE 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR MUSTAFA SAKAL

Offered to

Fiscal Law

Course Objective

European Union, the European Union and Türkiye on Tax Policies and Practices to increase students' knowledge accumulation and interpretation skills.

Learning Outcomes of the Course Unit

1   Making assessments on the development of international tax law, international economic integrations and discuss taxation issues. 2   The European Union institutions, the development of a knowledge of and goals. 3   Evaluating the fiscal policies of financial institutions and the European Union. 4   Commending on the basic principles of taxation in the European Union. 5   Practicing of the Turkish Tax System and policies work towards compliance to European Union applicants

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction to literature which is about the related to the course 2 International Tax Law and Development 3 Problems of International Economic Integration and Taxation 4 Establishment of the European Union, Progress and Goals 5 Applied Financial Institutions and Financial Policies in the European Union 6 EU State Aid Policy and Practice 7 The basic principles of the European Union Taxation 8 Studies in the Field of Direct Taxes in the European Union Cohesion, Studies in the Field of Indirect Tax Harmonization in the European Union (Value Added Tax-Special Consumption Tax) 9 Investigation of the EU Taxation of Electronic Commerce 10 Transfer Pricing 11 Tax Competition, Türkiye-European Union Relations and Development 12 General Structure of Tax Policies in Türkiye 13 Turkish Tax System Evaluation 14 Turkish Tax System and Compliance Policies of the European Union Practice Direction Studies

Recomended or Required Reading

Main source: Prof. Dr. Nurettin BILICI the European Union-Türkiye Relations Supporting resources: Prof. Osman Pehlivan, International Tax Law References: Other course materials: other domestic and foreign sources, internet resources, theses.

Planned Learning Activities and Teaching Methods

Lectures and current events on the controversial practice of student-centered

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

Further Notes About Assessment Methods

All learning outcomes are associated with the evaluation criteria.

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

it will be announced.

Contact Details for the Lecturer(s)

E-mail: mustafa.sakal@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 1 15 15 Preparation for final exam 1 35 35 Preparing assignments 1 10 10 Preparing presentations 1 2 2 Preparations before/after weekly lectures 14 2 28 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 136

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 1 LO.2 1 1 1 1 1 1 LO.3 1 1 1 1 1 1 LO.4 1 1 1 1 1 LO.5 1 1 1 1