Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
MAU 7023	TAXATION OF FOREIGN TRADE	ELECTIVE	3	0	0	6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

The theory of foreign trade, foreign trade policy, foreign trade, foreign trade, taxation issues and the functioning of the necessary knowledge and skills to students.

Learning Outcomes of the Course Unit

1	On the taxation of foreign trade and foreign trade transactions to ensure that students with the basic knowledge
2	The reasons for the taxation of foreign trade and economic policy, foreign trade policy within the framework aims to explain the information
3	Different taxation regime is to ensure that the most appropriate in terms of foreign trade transactions
4	On the taxation of foreign trade by identifying the positive and negative aspects of the right to criticize
5	Foreign trade policy objectives and provide the most relevant results in the interest of taxpayers to provide the ability to propose taxation

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	The concept of foreign trade
2	Causes of foreign trade
3	Foreign trade operations
4	Documents used in foreign trade, payment methods and delivery forms (Incoterm)
5	Foreign trade policy
6	The theoretical development of foreign trade taxes
7	The historical development of trade taxes
8	Application of the Customs Tariff
9	Principles and rules of origin, country of destination and the country of origin
10	customs duty
11	Foreign trade of value added tax and excise duty levied on
12	Other taxes on foreign trade
13	Analysis of foreign trade taxes
14	Problems and solutions regarding the taxation of foreign trade

Recomended or Required Reading

The main source:
1. Osman Pehlivan, Ersan Öz, Uluslararası Vergilendirme, Trabzon, 2011.
2. Ufuk Selen, Gümrük Işlemleri ve Vergilendirilmesi, Ekin Basın Yayım Dağıtım, 2012.
3. Ersan Öz, Dış Ticarette Ulusal ve Uluslararası Vergilendirme, 2008.
4. Cahit Yerci, Gümrük Mevzuatı Dahil Ithalatta KDV, Yaklaşım Yayıncılık, 2005.
5. Halil Seyidoğlu, Uluslararası Iktisat, Istanbul, 2009.
resources to help
references, other course materials: Contact other books, articles, reports, judicial
decisions and so on. resources.

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	STT	TERM WORK (SEMESTER)
3	FIN	FINAL EXAM
4	FCG	FINAL COURSE GRADE	MTE * 0.30 + STT * 0.30 + FIN* 0.40
5	RST	RESIT
6	FCGR	FINAL COURSE GRADE (RESIT)	MTE * 0.30 + STT * 0.30 + RST* 0.40

*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

0.232.42102060, E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Mondey, 15:00 + 17:00; Tuesday, 15:00 + 17:00

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	10	3	30
Preparations before/after weekly lectures	14	3	42
Preparation for midterm exam	1	15	15
Preparation for final exam	1	15	15
Preparation for quiz etc.	1	20	20
Preparing presentations	1	10	10
Final	1	10	10
Midterm	1	10	10
TOTAL WORKLOAD (hours)			152

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.2	PO.3	PO.4	PO.5	PO.6	PO.7	PO.8	PO.9	PO.10
LO.1	1		1			1		1
LO.2	1	1	1		1	1	1	1
LO.3				1	1				1
LO.4						1				1
LO.5				1						1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION