Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
MHK 5216	TAXATION OF CAPITAL MARKETS	ELECTIVE	3	0	0	5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Fiscal Law

Course Objective

Capital market instruments, institutions and capital markets aimed to examine the economic effects of taxation.

Learning Outcomes of the Course Unit

1	Students taking this course allows capital market institutions and instruments
2	Analyze the effects of taxation on savings and investments
3	Evaluate the relationship between capital markets and taxation policies,
4	Turkish tax system, taxation issues in the capital markets to evaluate
5	Analyze the economic effects of the Tobin tax
6	Knowledge of the theoretical foundations of capital markets.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	GENERAL INFORMATION ABOUT THE CAPITAL MARKETS (TURKEY AND THE WORLD CAPITAL MARKETS DEVELOPMENT)
2	CAPITAL MARKETS INSTITUTIONS - VEHICLES CAPITAL MARKETS
3	THE EFFECTS OF TAXATION ON SAVINGS AND INVESTMENTS
4	TAXATION POLICIES AND CAPITAL MARKETS ASSOCIATION
5	OBJECTIVES TAXATION OF CAPITAL MARKETS
6	TAXATION OF CAPITAL MARKETS IN TURKEY savings MISCELLANEOUS GENERAL INFORMATION RELATING TO TAXATION
7	INCOME TAX LAW TO THE TAXATION OF CAPITAL MARKETS
8	ACCORDING TO THE TAXATION OF CAPITAL MARKETS CORPORATE TAX LAW
9	OTHER TAX LAWS TO THE TAXATION OF CAPITAL MARKETS
10	DEVELOPMENT AND TAXATION OF CAPITAL MARKETS IN TURKEY AND OTHER COUNTRIES ON THE VARIOUS OPINIONS AND ASSESSMENTS
11	THE EFFECTS OF INTERNATIONAL CAPITAL FLOWS AND TAXATION (JAMES TOBIN AND SIMILAR TAXATION RULES)
12	APPLY FOR THE PROMOTION OF CAPITAL MARKETS TAX POLICY
13	APPLY FOR THE PROMOTION OF CAPITAL MARKETS TAX POLICY
14	APPLY FOR THE PROMOTION OF CAPITAL MARKETS TAX POLICY

Recomended or Required Reading

Main source:
1. Osman Pehlivan, Ersan Öz, Uluslararası Vergilendirme, Trabzon, 2019.
2. Ufuk Selen, Gümrük Işlemleri ve Vergilendirilmesi, Ekin Basın Yayım Dağıtım, 2012.
3. Ersan Öz, Dış Ticarette Ulusal ve Uluslararası Vergilendirme, 2008.
4. Cahit Yerci, Gümrük Mevzuatı Dahil Ithalatta KDV, Yaklaşım Yayıncılık, 2005.
5. Halil Seyidoğlu, Uluslararası Iktisat, Istanbul, 2009.

Helpful resources:
References:
Other course materials: Contact other books, articles, reports, judicial decisions and so on. resources.

Planned Learning Activities and Teaching Methods

Student-centered, controversial theoretical explanation and practical applications over the incident, the audit report and the decision of the judicial investigations

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	FCG	FINAL COURSE GRADE
3	FCGR	FINAL COURSE GRADE	MTE * 0.40 + FCG* 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylül Üniversitesi, Iktisadi ve Idari Bilimler Fakültesi, Maliye Bölümü, Dokuzçeşmeler, Buca, Izmir
Tel: 232 412 02 52, E-posta: yusuf.kildis@deu.edu.tr

Office Hours

Salı 13.00- 15.00

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	12	3	36
Preparations before/after weekly lectures	13	4	52
Preparation for midterm exam	1	10	10
Preparation for final exam	1	10	10
Preparing presentations	1	10	10
Final	1	1	1
Midterm	1	1	1
TOTAL WORKLOAD (hours)			120

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		1
LO.3	1	1		1	1	1
LO.4	1	1		1	1	1	1
LO.5				1	1	1		1
LO.6

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION