1	Course Title:	INTERNATIONAL FISCAL ISSUES
2	Course Code:	MLY5119
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	2
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi ZUHAL AKBELEN
16	Course Lecturers:	Dr. Öğr. Üyesi Zuhal AKBELEN
17	Contactinformation of the Course Coordinator:	Adres: Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümü, Görükle Kampüsü, Nilüfer, Bursa. e-posta: zyildirim@uludag.edu.tr Telefon: 0224 294 11 44
18	Website:
19	Objective of the Course:	This Course aims to determine increased taxation, debt and financial problems in international fiscal area, which share in economic crisis and to analyze with graduated students in this field.
20	Contribution of the Course to Professional Development	It contributes to the specialization of students' in the field of international financial problems.

21

Learning Outcomes:

1 To be able to understand international fiscal sources; 2 To be able to assess international debt issues; 3 To be able to explain taxation techniques of international fiscal movements; 4 To be able to analyze the problems of international tax agreements and double taxation ; 5 To be able to assess tax evasion and tax avoidance from view of international tax compliance; 6 To be able to explain the share of international fiscal and institutions in economic crisis;

22	Course Content:

Week	Theoretical	Practical
1	Capital stream and their effects on the economies of countries
2	The international fiscal sources and functions
3	The role of followed policies of international institution in economic crisis
4	International financial stream taxed issue
5	The reasons and progress of international debt crisis
6	The debt crisis in EU and of international fiscal institution
7	International double taxation and international tax agreements
8	The international tax agreement in Turkey eliminating international double tax
9	International tax competition
10	Tax evasion and tax avoidance from view of international tax compliance
11	Tax evasion and tax avoidance in corporate tax from international tax compliance framework in Turkey
12	The role of tax incentives in directed international capital streams
13	The international taxation in multinational corporations
14	The international agreement towards foreign capital investments

23	Textbooks, References and/or Other Materials:	1. Muhammed Akdiş, Global Finansal Sistem , Finansal Krizler ve Türkiye, Beta Yayınları, 2000. 2. Paul Krugman, “What happened to Asia?”, Working Paper, 1998. 3. Ronde P. Mendez, International Public Finance: A New Perspective on Global Relations, Oxford University Press, 1992. 4. Esra Ekmekçi, Küreselleşme ve Vergilendirmede Yeni Eğilimler, Kazancı Hukuk Yayınları, 2003. 5. Fazıl Tekin, Uluslararası Maliye, Eskişehir: 1990. 6. Mircan Tokatlıoğlu, Avrupa Birliği’nde Maliye Politikası ve Türkiye Açısından Bir Değerlendirme, İstanbul: Alfa Basım Yayım Dağıtım, 2004. 7. Rıdvan Karluk, Dünya Ekonomisinde Uluslararası Kuruluşlar, İstanbul: Beta Basım A.Ş.,6. Baskı, 2007. 8. Murat Çubukçu, Uluslararası Çifte Vergilendirme Sorunu, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Mali Hukuk Anabilim Dalı İstanbul, 2006. 9. Coşkun C.Aktan ve İstiklal Y. Vural, “Vergi Rekabeti”, Erciyes Üniversitesi DDBF Dergisi, Sayı: 22, Ocak-Haziran 2004. 10. Serkan Benk, “Küreselleşme ve Vergi Rekabeti: Gelişmekte Olan Ülkeler Açısından Önemi”, Vergi Dünyası, Sayı:273, 2004. 11. Nami Çağan, Vergilendirme Yetkisi , İstanbul, Kazancı Hukuk Yayınları, 1982. 12. Saygın Eyüpgiller "Uluslararası Zarar Verici Vergi Rekabeti ve Vergi Cennetleri", Yaklaşım Yayınları, Ankara, 2002. 13. Abdunnur Yıldız, Murat Demir, "Vergi Cennetleri ve Küresel Gelir Eşitsizliği", Maliye Dergisi, Ocak-Haziran 2019; 176:329-354. 14. M. Bennedsen, ve S. Zeume, “Corporate Tax Havens and Transparency”, The Review of Financial Studies, 31(4), 2018, 1221-1264. 15.Baki Yegen, Uluslararası Vergilendirme Sorunları ve Çözüm Önerileri, Türkiye’de Güncel Mali Tartışmalar, (ed.)Hünkar Güler, Ekin Yayın, 2019. 16.L. Liu, T. Schmidt-Eisenlohr, D. Guo, “International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom”, The Review of Economics and Statistics, October 2020, 102(4): 766–778.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with written questions.
Information	This course is evaluated with an absolute evaluation system.

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	2	28
Practicals/Labs	0	0	0
Self Study and Preparation	14	4	56
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	30	30
Total WorkLoad			114
Total workload/ 30 hr			3,8
ECTS Credit of the Course			4

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 4 5 2 4 3 3 4 4 2 4 LO2 5 4 4 5 3 5 3 5 3 3 LO3 2 3 5 2 4 3 5 4 5 4 LO4 3 4 2 5 3 2 4 5 3 5 LO5 2 5 3 4 4 5 2 3 5 4 LO6 3 4 5 5 2 4 3 5 4 2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High