COURSE SYLLABUS

GLOBALIZATION AND FISCAL STRUCTURE

1	Course Title:	GLOBALIZATION AND FISCAL STRUCTURE
2	Course Code:	MAL4302
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	8
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
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 REYHAN LEBA
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümü reyhan@uludag.edu.tr 0224 294 11 43
18	Website:
19	Objective of the Course:	Aim of the course is analyzing the effects of alterations in structure and process of state on fiscal structure in paralel with globalization.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To have fundemental knowledge about the concept and process of globalization, and about the magnitude of globalization;
2	To comprehend the alterations of state’s economic functions and the means of the state’s intervention to economy in the process of globalization;
3	To associate the taxation problems as a consequence of globalization and the effects of these problems on tax policies;
4	To realize and make assessment of the alteration of public sector and public goods in the process of globalization;
5	To look at fiscal events from actual and different standpoint and to comment the available knowledge in the context of global changes;
6	To analyze the effects of globalization on fiscal structure and to generate alternative solutions for problems;

22	Course Content:

Week	Theoretical	Practical
1	The Concept and Process of Globalization
2	Commercial, Financial and Production Spheres of Globalization
3	Change in the Economic Functions of State in the Process of Globalization
4	Change in the Means of State’s Intervention to Economy in the Process of Globalization
5	Taxation Problems as a Consequence of Globalization (Tax Heavens, Harmful Tax Competition, Transfer Pricing, Privileged Tax Regimes, Taxation of Electronic Commerce)
6	Policies and Reforms of Taxation Practised in the Process of Globalization
7	Global Economic and Financial Crises, and State’s Role in the Control of Capital (Midterm Exam)
8	Liberalization, Privatization and Localization of Public Services in the Process of Globalization
9	Governance in Public Sector and Public Services, and Increasing Role of Civil Society
10	The Impact of Globalization on the Structure of Public Finance, and The Reform of Public Finance Administiration
11	Public Expenditure Reforms (Education, Health, Social Security and Agriculture)
12	Issue of Global Public Goods
13	Global Approaches to Public Services: GATS and European Union
14	Searching for a New Order of Global Finance (IMF and World Bank)

23	Textbooks, References and/or Other Materials:	1. Reyhan Leba,“Küreselleşmenin Öteki Yüzü: Yoksulluk”, Mevzuat Dergisi, Yıl 4, Sayı 43, Temmuz 2001. 2. İzzettin Önder, “Küreselleşme Sürecinde Kamusal İşlevlerde Görülen Organik Değişim”, Gülten Kazgan’a Armağan, Türkiye Ekonomisi, İstanbul Bilgi Üniversitesi Yayınları, İstanbul, 2004. 3. Reyhan Leba,“Küreselleşme Sürecinde Ulus-Devletin Önemi ve Sosyal Devletin Geleceği”, Mevzuat Dergisi, Yıl 4, Sayı 44, Ağustos 2001. 4. Mircan Yıldız Tokatlıoğlu, Küreselleşme ve Kamu Hizmetleri, Alfa Aktüel Yayınları, İstanbul, 2005. 5. Birol Kovancılar, Mustafa Miynat, Küreselleşme Sürecinde Türkiye’de Kamu Kesimi, Gazi Kitabevi, Ankara, 2008. 6. Tolga Demirbaş, “Küreselleşmenin Modern Devlet Maliyesine Etkileri”, Sayıştay Dergisi, Sayı 50-51, Temmuz-Aralık 2003. 7. Birol Kovancılar, Mustafa Miynat, Sibel A. Bursalıoğlu, Kamu Maliyesinde Küresel Değişimler, Gazi Kitabevi, Ankara, 2007. 8. Habib Yıldız, Küreselleşmenin Vergileme Üzerine Etkileri ve Türkiye Açısından Bir Değerlendirme, Seçkin Yayıncılık, Ankara, 2005. 9. Özgür Saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Türkiye Değerlendirmesi, Maliye ve Hukuk Yayınları, Ankara, 2006.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High