COURSE UNIT TITLE

: TAXATION OF CAPITAL MARKETS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7213 TAXATION OF CAPITAL MARKETS ELECTIVE 3 0 0 6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

Capital market instruments, institutions, and aims to evaluate the economic effects of taxation of capital markets

Learning Outcomes of the Course Unit

1   Students taking this course allows capital market institutions and instruments
2   Vergilendirmenin tasarruflar ve yatırımlar üzerindeki etkilerini analiz edebilir
3   Analyze the effects of taxation on savings and investments
4   To evaluate issues of taxation of capital markets in the Turkish tax system
5   To 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 - EQUIPMENT CAPITAL MARKETS
3 VERGILENDIRMENIN TASARRUF VE YATIRIMLAR ÜZERINDEKI ETKILERI
4 TAXATION POLICIES AND CAPITAL MARKETS ASSOCIATION
5 OBJECTIVES TAXATION OF CAPITAL MARKETS
6 TAXATION OF CAPITAL MARKETS IN VARIOUS COUNTRIES
7 GENERAL INFORMATION RELATING TO TAXATION IN TURKEY SAVINGS
8 INCOME TAX LAW TO THE TAXATION OF CAPITAL MARKETS
9 ACCORDING TO THE TAXATION OF CAPITAL MARKETS CORPORATE TAX LAW
10 OTHER TAX LAWS TO THE TAXATION OF CAPITAL MARKETS
11 DEVELOPMENT AND TAXATION OF CAPITAL MARKETS IN TURKEY AND OTHER COUNTRIES ON THE VARIOUS OPINIONS AND ASSESSMENTS
12 THE EFFECTS OF INTERNATIONAL CAPITAL FLOWS AND TAXATION (JAMES TOBIN AND SIMILAR TAXATION RULES)
13 APPLY FOR THE PROMOTION OF CAPITAL MARKETS TAX POLICY
14 GENERAL INFORMATION ABOUT THE CAPITAL MARKETS (TURKEY AND THE WORLD CAPITAL MARKETS DEVELOPMENT)

Recomended or Required Reading

main source:
1. Serbest Sermaye Piyasalarını Savunmak, David F. DEROSA (Çev: Güven DELICE, A.Meral
UZUN) Legal Kitabevi, Ankara 2006.
2. Sermaye Piyasasında Vergilendirme, Selami ŞENGÜL, Seçkin Yayınevi, Ankara 2002
3. Gerçek Kişilerde Para ve Sermaye Piyasası Araçlarından Elde Edilen Gelirlerin
Vergilendirilmesi, Faruk SABANCI, Dr.Filiz KESKIN, Vedat Kitapçılık, Ankara 2005.
Helpful source:
1. Sermaye Piyasası Analizleri ve Portföy Yönetimi, Mehmet CIVAN, Ekin Kitabevi
yayınları, Bursa 2010.
2. Sermaye Piyasası Yatırım Araçları Ve Analizi, Ahmet AKSOY, Cihan TANRIÖVEN, Gazi
Kitabevi Ankara 2007.
References:
Other course materials: Contact other books, articles, reports, judicial decisions and
so on. 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 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)

Tel: 0.535.2752453, E-posta: yusuf.kildis@gmail.com

Office Hours

Tuesday, 16:00 - 17:00 PM

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 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 15 15
Midterm 1 15 15
Final 1 15 15
TOTAL WORKLOAD (hours) 149

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.21111
LO.31111
LO.411
LO.51111
LO.6

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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