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Year/Semester of Study | 4 / Fall Semester | ||||
Level of Course | 1st Cycle Degree Programme | ||||
Type of Course | Optional | ||||
Department | ULUSLARARASI TİCARET VE LOJİSTİK | ||||
Pre-requisities and Co-requisites | None | ||||
Mode of Delivery | Face to Face | ||||
Teaching Period | 14 Weeks | ||||
Name of Lecturer | EDA KÖSE (edakose@nevsehir.edu.tr) | ||||
Name of Lecturer(s) | |||||
Language of Instruction | Turkish | ||||
Work Placement(s) | None | ||||
Objectives of the Course | |||||
To provide proficiency in foreign trade and tax liabilities, international rules of taxation, and regional financial liabilities. |
Learning Outcomes | PO | MME | |
The students who succeeded in this course: | |||
LO-1 | Can explain the concepts of taxation in foreign trade. |
PO-1 Necessary knowledge of international trade, international business management and supply chain management |
Examination |
LO-2 | Can propose policies related to taxation in foreign trade. |
PO-6 Following up international economic developments PO-7 Featuring in national and international market positions |
Examination |
LO-3 | Can explain the international tax obligations. |
PO-2 Mastering of Turkish law system and foreign trade regulations
PO-8 Ability to take financial decisions. |
Examination |
PO: Programme Outcomes MME:Method of measurement & Evaluation |
Course Contents | ||
To evaluate the taxes and taxation processes applied in international trade theoretically and practically. | ||
Weekly Course Content | ||
Week | Subject | Learning Activities and Teaching Methods |
1 | Introduction to Taxation in International Trade | Lecture Method |
2 | Customs Tax in Turkey | Lecture Method |
3 | Customs Tax in Turkey | Lecture Method |
4 | VAT and SCT on imports | Lecture Method |
5 | VAT and SCT on imports | Lecture Method, Discussion Method |
6 | Additional Financial Liabilities | Lecture Method |
7 | Double Taxation in International Trade | Lecture Method |
8 | mid-term exam | |
9 | Treaties to Avoid Double Taxation | Lecture Method |
10 | Taxation of Foreign Trade in Turkey and European Union | Lecture Method |
11 | Taxation of Foreign Trade in Turkey and European Union | Lecture Method |
12 | Tax Disputes in International Trade | Lecture Method, Discussion Method |
13 | Taxing Electronic Commerce | Lecture Method |
14 | Effects of Tax Policies on Foreign Trade | Lecture Method, Discussion Method |
15 | Effects of Tax Policies on Foreign Trade | Lecture Method, Discussion Method |
16 | final exam | |
Recommend Course Book / Supplementary Book/Reading | ||
1 | Türkmen Derdiyok,Dış Ticarette Vergi ve Mali Yükümlülükler,Seçkin Yayıncılık,2013 | |
Required Course instruments and materials | ||
Textbook, blackboard, projection device |
Assessment Methods | |||
Type of Assessment | Week | Hours | Weight(%) |
mid-term exam | 8 | 1 | 40 |
Other assessment methods | |||
1.Oral Examination | |||
2.Quiz | |||
3.Laboratory exam | |||
4.Presentation | |||
5.Report | |||
6.Workshop | |||
7.Performance Project | |||
8.Term Paper | |||
9.Project | |||
final exam | 16 | 1 | 60 |
Student Work Load | |||
Type of Work | Weekly Hours | Number of Weeks | Work Load |
Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
Outside Class | |||
a) Reading | 2 | 14 | 28 |
b) Search in internet/Library | 2 | 14 | 28 |
c) Performance Project | 0 | ||
d) Prepare a workshop/Presentation/Report | 0 | ||
e) Term paper/Project | 0 | ||
Oral Examination | 0 | ||
Quiz | 0 | ||
Laboratory exam | 0 | ||
Own study for mid-term exam | 3 | 8 | 24 |
mid-term exam | 1 | 1 | 1 |
Own study for final exam | 3 | 8 | 24 |
final exam | 1 | 1 | 1 |
0 | |||
0 | |||
Total work load; | 148 |