
| Course Code | : DIT213 |
| Course Type | : Required |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 4 |
In this course students to international trade Paid in transaction taxes and financial obligations, their basic premise and customs exemptions In foreign trade, including associations The provision of information in the field of taxation It is aimed. By the end of the period Kinder costs in terms of international goods supply It will know the most favorable tax treatment.
In this course students to international trade Paid as customs regimes in operation tax and financial obligations, the tax basis of basic laws and regulations relating to foreign trade tax basic foreign trade, customs and tax concepts, financial obligations in the free zone procedure, The size of the passenger and cargo operations tax It is taught. In this context, the international logistics trade issues of tax paid on goods What it is, what kind of situations in which tax And thus it can be used to advantage costs can be minimized by examples It describes.
| Ins. Gülbin TOGUŞ POLAT |
| 1. | foreign trade affect the taxation of foreign trade operations, to have basic knowledge about the customs and tax administration; international transportation rules, to analyze the delivery and payment |
| 2. | To understand the tax payable in international trade and to make practical calculations and applications in taxes payable in Turkey's foreign trade |
| 3. | Turkey Customs Union and Free Trade to know the basis of international agreements which import and export transactions made under this Agreement and to define the customs and tax procedures applied in this context |
| 4. | To have information about tax exemptions and tax penalties applied in international trade |
| 5. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 0 | 3 | 42 |
| Assignment | 2 | 8 | 1 | 18 |
| Term Project | 1 | 12 | 2 | 14 |
| Midterm Examination | 1 | 12 | 1 | 13 |
| Final Examination | 1 | 12 | 1 | 13 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-12 | PÇ-13 | PÇ-15 | |
OÇ-1 | 5 | 5 | 5 | 5 | 3 | 4 | 2 | ||||||
OÇ-2 | 5 | 4 | 5 | 5 | 3 | 4 | 3 | 3 | |||||
OÇ-3 | 5 | 5 | 4 | 5 | 3 | 4 | 5 | ||||||
OÇ-4 | 4 | 5 | 4 | 4 | 4 | 4 | 3 | ||||||
OÇ-5 | |||||||||||||