COURSE UNIT TITLE

: TAXATION OF FOREIGN TRADE TRANSACTIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8113 TAXATION OF FOREIGN TRADE TRANSACTIONS ELECTIVE 3 0 0 6

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

To provide students with the necessary knowledge and skills on the objectives and tools of foreign trade policy, the general functioning of foreign trade in Türkiye within the scope of customs regimes and the taxation of foreign trade.

Learning Outcomes of the Course Unit

1   Taxation of foreign trade and foreign trade transactions, to provide basic information about the accumulation of
2   The reasons for the taxation of foreign trade, economic policy, foreign trade policy framework to explain the
3   To choose the most appropriate regime for the taxation of foreign trade operations in different
4   On the taxation of foreign trade by identifying the positive and negative aspects of the critique
5   Foreign trade policy objectives and provide the most relevant results in terms of the interests of the taxpayers' tax proposals getirebilme

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
9 Application of the Customs Tariff
10 Principles and rules of origin, country of destination and the country of origin
11 customs duty
12 Foreign trade of value added tax and excise duty levied on
13 Other taxes on foreign trade
14 Analysis of foreign trade taxes

Recomended or Required Reading

Sources:
1- Ufuk SELEN; Gümrük Işlemleri ve Vergilendirilmesi
2- Türkmen DERDIYOK; Dış Ticarette Vergi ve Mali Yükümlülükler
3- Mustafa ŞAHIN; Gümrük Vergileri
4- Abdülkadir TEKIN- Ümit Engin TEKIN; Gümrük Işlemleri: Mevzuat-Teori, Uygulama-Vergilendirme
5- Mustafa GÜMÜŞ; Ithalatta Vergi ve Mali Yükümlülükler
6- Ali DÖLEK; Gümrük Işlemleri
7- Gümrük ve Ticaret Dergisi (Gümrük ve Ticaret Müfettişleri Derneği)
8- 4458 sayılı Gümrük Kanunu, Gümrük Yönetmeliği, Türk Gümrük Tarife Cetveli
9- Dış ticarette vergi ve diğer mali yükümlülüklere ilişkin diğer mevzuat
10- Ticaret Bakanlığı (www.ticaret.gov.tr)
11- Gümrük Müşavirleri web siteleri
12- www.turcademy.com
13- Konu ile ilgili diğer kitap, makale, rapor, tez, vb. tüm kaynaklar

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)

e-mail: ayse.gunay@deu.edu.tr

Office Hours

Wednesday : 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 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 10 10
Preparing presentations 1 5 5
Final 1 10 10
Midterm 1 10 10
TOTAL WORKLOAD (hours) 139

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.2111111
LO.31111
LO.41111
LO.51111

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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