ECTS - EU Tax System
EU Tax System (MLY417) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| EU Tax System | MLY417 | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | N/A |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture. |
| Course Lecturer(s) |
|
| Course Objectives | Turkey-EU Relations, Economical Perspective of Turkey-EU Relations, Social Perspective of Turkey-EU Relations, EU Tax Harmonization and Turkey |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | The main topics of international taxation, overview of Turkish tax system, income, wealth, spending tax in Germany, France, England, Italy, Belgium, Netherlands, USA tax systems and similarities and differences between them. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | European Union and Turkey; Road to EU | |
| 2 | Historical Perspective of Turkey-EU relation | |
| 3 | Economical Perspective of EU and Turkey | |
| 4 | Economical Affects of Turkey-EU Relations | |
| 5 | Customs Union and Turkey | |
| 6 | Midterm exam | |
| 7 | European Union and Turkey State Aids | |
| 8 | State Aid's in European Union | |
| 9 | European Union and Tax Harmonization | |
| 10 | Accomodation between Turkish Tax System and European Union Tax System | |
| 11 | Midterm exam | |
| 12 | European Union and Turkey State Aids | |
| 13 | Value Added Tax, Excise Tax and Direct Taxes in European Union | |
| 14 | European Union and Turkey Tax Harmonization | |
| 15 | Value Added Tax, Excise Tax and Direct Taxes in Turkey and accomodation with European Union | |
| 16 | Final exam |
Sources
| Course Book | 1. Prof.Dr. Nurettin Bilici, (2012), European Union and Turkey, Seçkin Kitabevi, Ankara. |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | |
| Supportive Courses | X |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | |||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | |||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | |||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | |||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | |||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | |||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 1 | 27 | 27 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 1 | 20 | 20 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | 1 | 30 | 30 |
| Total Workload | 125 | ||