COURSE UNIT TITLE

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

ASSISTANT PROFESSOR ÖZGÜR SARAÇ

Offered to

Public Finance

Course Objective

Attracting foreign investment in areas of their jurisdiction countries in the process
of globalization, used as a tool in the struggle for national tax systems. The
introduction of competition into an instrument of tax systems, tax justice within the
scope of a negative impact on the use of socio-economic objectives and limits of taxes.
In this context, the main target of course problematic, tax competition for developing
countries is whether potential to be an effective development strategy. Tax competition
with the target variables originating from developed countries, and foreign direct
investment in these countries, the welfare state monitored application's budget
pressures, it shows the right way to question. This course will examine the impacts of
global tax competition in developed and developing countries.

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 Materials:
1. Özgür Saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk
Yayınları, Ağustos 2006.
2. DPT, Küreselleşme Özel Ihtisas Komisyonu Raporu, DPT:2544, ÖIK:560, Ankara 2000.
3. Murat Ali Dulupçu, Küresel Rekabet Gücü, Nobel Yayın Dağıtım, Ankara, Haziran 2001.
4. Hüsnü Erkan, Bilgi Toplumu ve Ekonomik Gelişme, 4.Baskı, Türkiye Iş Bankası Kültür
Yayınları, Bilim Dizisi: 8, Doğuş Matbaacılık, 1998.
5. Jürgen Habermas, Ulus-Devletin Ötesinde mi , Çev. Kaan H. Ökten, Iktisat Dergisi,
Sayı:388, Nisan 1999, ss.40-43.
Other Sources:
1. Filiz Giray, Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları , Akdeniz
Üniversitesi I.I.B.F. Dergisi, Sayı:9, 2005, ss.93-122.
2. Yüksel Karaca, Zararlı Vergi Rekabeti ve Vergi Cennetleri: OECD Bünyesindeki
Çalışmalar Ne Aşamada , Vergi Dünyası, Haziran 2001, ss.90-99.
Others:
Other books, articles, reports, judicial decisions and other resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical
applications

Assessment Methods

Further Notes About Assessment Methods

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Assessment Criteria

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Language of Instruction

Turkish

Course Policies and Rules

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Contact Details for the Lecturer(s)

Tel: 0.555.7618151, E-mail: ozgur.sarac@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