COURSE UNIT TITLE

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Public Finance

Course Objective

To enhance the background informations related to tax systems that students have in graduate and postgraduate level, bring comparative critical point of view in to the subjects at the international tax legislations level, constitute scientific backround on a theoretical level for country tax systems to be examined and studies made in this way aimed at developing ability to make scientific works related to international tax problems and solutions.

Learning Outcomes of the Course Unit

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Recomended or Required Reading

Main Reference: 1. Osman Pehlivan, Ersan Öz, Uluslararası Vergilendirme, Murathan Yayınları, 2011.
2. Zeynep Arıkan, Türk Vergi Hukukunda Mali Ikametgah, Seçkin Yayıncılık, 2007.
3. Ersan Öz, Dış Ticarette Ulusal ve Uluslararası Vergilendirme, Nobel Kitapevi, 2008.
4. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2013.
5. Billur Yaltı Soydan, Uluslararası Vergi Anlaşmaları, Beta yayınları,1998.
6. N. Semih Öz, Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Maliye ve Hukuk Yayınları, 2005.
7. Emrah Ferhatoğlu, Uluslararası Vergi Uyuşmazlıklarının Tahkim Yoluyla Çözümlenmesi, 2010.
8. Murat ÇAK, Uluslararası Vergi Rekabeti Transfer Fiyatlandırması ve Vergilendirme, Ümit Ofset, 2008.
Supplementary Reference: 1. Internet publications related to all foreign journals, papers and countries tax systems.
Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Assessment Methods

Successful / Unsuccessful

Further Notes About Assessment Methods

None

Assessment Criteria

All evaluation criterias are correlated with learning methods.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.232 3010400, E-posta: mehmet.tosuner@deu.edu.tr

Office Hours

Tuesday, 15:00 - 17:00; Wednesday, 15:00 - 17:00

Work Placement(s)

None

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes