Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / UTL421 - ULUSLARARASI TİCARET VE LOJİSTİK

Code: UTL421 Course Title: TAXATION IN INTERNATIONAL TRADE Theoretical+Practice: 3+0 ECTS: 5
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