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| MLY3000 | INTERNATIONAL PUBLIC FINANCE | 3+0+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Levent Yahya ESER | | Co-Lecturer | Assoc. Prof. Dr. Nagihan BİRİNCİ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course; to give information about international financial institutions, international public goods and international taxation issues. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | describe basic concepts of İnternational Public Finance. | 1,8 | 1, | | LO - 2 : | explain global public goods and international taxation | 1,8 | 1, | | LO - 3 : | use international financial organizations for foreign debt. IMF, World Bank | 1,8 | 1, | | LO - 4 : | show international tax problems | 1,8 | 1, | | LO - 5 : | understand Turkey's struggle against global tax problems | 1,8 | 1, | | 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), LO : Learning Outcome | | |
| The content of this course includes General Explanations on International Financial Institutions, Classification of International Financial Institutions, World Bank, International Monetary Fund, European Financial Institutions, Regional Financial Institutions, International Tax Law, General Principles of International Double Taxation, Studies and Agreement Models to Prevent International Double Taxation. , Evaluation of Model Agreements for Underdeveloped Countries, Turkey's Attitude to International Tax Agreements and Tax Agreements to which it is a Party, Tax havens, Transfer Pricing, Tax problems in e-commerce. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Globalization process and its reflections on tax policies | | | Week 2 | Sources of international tax law | | | Week 3 | Studies and Agreement Models to Prevent International Double Taxation. | | | Week 4 | International Tax Agreements and Türkiye
| | | Week 5 | Global public goods
| | | Week 6 | Financing global public goods
| | | Week 7 | Tax havens | | | Week 8 |
Methods of combating tax havens | | | Week 9 | Mid-term exam | | | Week 10 | Transfer pricing
| | | Week 11 | Methods to combat transfer pricing | | | Week 12 | Tax problems caused by electronic commerce | | | Week 13 | Turkey's struggle with global tax problems | | | Week 14 | Turkey's tax compliance with the EU | | | Week 15 | International Financial Institutions, their organizations and the financing they provide
| | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. ve Öz, Ersan, 2022; Uluslararası Maliye ve Vergilendirme, Ekin Yayınevi, Bursa. | | | |
| 1 | Karluk,Rıdvan, 2014; Uluslararası Kuruluşlar, Beta Basım, 7. baskı, İstanbul. | | | 2 | Tekin, F. ve Arslan, M. O. 2019; Uluslararası Kamu Maliyesi, Anadolu Üniversitesi Yayınları, Eskişehir | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2024 | 1 | 50 | | End-of-term exam | 16 | 06/2024 | 1 | 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 | 3 | 14 | 42 | | Arasınav için hazırlık | 14 | 1 | 14 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 20 | 1 | 20 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 120 |
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