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| MLY5512 | European Union and Taxation | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Group study | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Muhammet AKTUĞ | | Co-Lecturer | Assist.Prof.Dr. L.Yahya Eser | | Language of instruction | | | Professional practise ( internship ) | None | | | | The aim of the course: | | To increase knowledge of students about Eurepean Union and taxation in an influent English. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | learn the historical literature on the development of the EU and EU directives and Turkey legislation on taxation | 2,3,4,5,6,7,8,9 | 1 | | PO - 2 : | cognize the political and economic needs for tax harmonization in EU. | 1,2,3,4,5,6,7,8,9 | 1 | | PO - 3 : | develop tax policies compatible with basic economic policies in EU. | 1,2,3,4,5,6,7,8,9 | 1.3 | | PO - 4 : | assess the different tax policies and empirical research in taxation in EU. | 1,2,3,4,5,6,7,8,9 | 3.5 | | PO - 5 : | analyse the moves towards harmonization of European Union taxes. | 1,2,3,4,5,6,7,8,9 | 5.6 | | PO - 6 : | demonstrate the ability to use the English language effectively. | 2,3,4,7,8,9 | 3.6 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Taxation in EU; tax legislation in EU; tax harmonization in EU; VAT in EU; indirect taxation in EU; tax coordination in EU; taxation in EU and Turkey. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | European Union - historical view | | | Week 2 | European Union - actual situation | | | Week 3 | Single Market and importancy of taxation | | | Week 4 | Tax legislation of the EU - Rome Treaty, directives... | | | Week 5 | Reasons and aims of the tax harmonization in the EU | | | Week 6 | Tax harmonization in direct and indirect taxation in EU in general | | | Week 7 | VAT in EU - rules and application | | | Week 8 | VAT in EU - rules and application | | | Week 9 | Mid-term exam | | | Week 10 | Indirect taxation in EU | | | Week 11 | Tax coordination against tax fraud in EU member countries | | | Week 12 | Tax systems of Turkey and EU countries
| | | Week 13 | Turkey's membership of custom unions and related problems | | | Week 14 | Problems of tax harmonization in the EU - latest measures of tax harmonization and future | | | Week 15 | New tax policy in the EU | | | Week 16 | End-of-term exam | | | |
| 1 | EC, Taxation and Customs Union 2009; Taxation Trends in the European Union: Data for the EU Member States and Norway, Luxembourg. | | | 2 | EC, Taxation and Customs Union 2009; Fiscal Blueprints: A path to a robust, modern and efficient tax administration, Luxembourg. | | | 3 | European Union, Policy Areas, Taxation 2009; EU Web Site, (http://europa.eu/pol/tax/index_en.htm) | | | 4 | Taxation and Customs Union 2008; "Taxes in Europe" Database Search Tool Manual; ''Taxes in Europe'' database, (ttp://ec.europa.eu/taxation_customs/taxation/gen_info/info_docs/tax_inventory/index_en.htm,) | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 13/04/2014 | 1 | 30 | | Presentation | 12
13
14 | 26/04/2014
03/05/2014
10/05/2014 | 2
2
2 | 20 | | End-of-term exam | 16 | 29/05/2014 | 1,25 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Arasınav için hazırlık | 12 | 1 | 12 | | Arasınav | 1 | 1 | 1 | | Ödev | 7 | 8 | 56 | | Dönem sonu sınavı için hazırlık | 25 | 1 | 25 | | Dönem sonu sınavı | 1.25 | 1 | 1.25 | | Total work load | | | 193.25 |
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