COURSE UNIT TITLE

: TAXATION OF FOREIGN TRADE

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7212 TAXATION OF FOREIGN TRADE ELECTIVE 3 0 0 5

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

The theory of foreign trade, foreign trade policy, foreign trade, foreign trade, taxation issues and the functioning of the necessary knowledge and skills to students.

Learning Outcomes of the Course Unit

1   On the taxation of foreign trade and foreign trade transactions to ensure that students with the basic knowledge
2   The reasons for the taxation of foreign trade and economic policy, foreign trade policy within the framework aims to explain the information
3   . Different taxation regime is to ensure that the most appropriate in terms of foreign trade transactions
4   On the taxation of foreign trade by identifying the positive and negative aspects of the right to criticize
5   . Foreign trade policy objectives and provide the most relevant results in the interest of taxpayers to provide the ability to propose taxation

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The concept of foreign trade
2 Causes of foreign trade
3 Foreign trade operations
4 Documents used in foreign trade, payment methods and delivery forms (Incoterm)
5 Foreign trade policy
6 The theoretical development of foreign trade taxes
7 The historical development of trade taxes
8 Application of the Customs Tariff
9 Principles and rules of origin, country of destination and the country of origin
10 Customs duty
11 Value added and excise duties levied on foreign trade
12 Other taxes on foreign trade
13 Analysis of foreign trade taxes
14 Problems and solutions regarding the taxation of foreign trade

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)

Prof. Dr. Zeynep ARIKAN
Tel: 0232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday, 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 5 3 15
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 0 20 0
Preparing presentations 0 10 0
Final 1 20 20
Midterm 1 10 10
TOTAL WORKLOAD (hours) 117

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11111
LO.21111111
LO.3111
LO.411
LO.511

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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