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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 |
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| 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 | ||