Information Package / Course Catalogue
International Public Finance
Course Code: MLY307
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of this course is teaching the international financial institutions, and international taxation issues related to international public goods.

Course Content

General Remarks on the International Financial Institutions, International Classification of Financial Institutions, International Financial Institutions fields of study, the organizational structure of the International Financial Institutions, the World Bank, International Monetary Fund, the European Financial Institutions, Regional Financial Institutions, International Tax Law, General Principles of International Double Taxation, International Agreement to Prevent Double Taxation Studies and Models;

Name of Lecturer(s)
Assoc. Prof. Aynur UÇKAÇ
Learning Outcomes
1.Obtains knowledge about the basic concepts of international public finance.
2.Obtains knowledge about global public goods.
3.Obtains knowledge about international financial institutions such as the IMF and the World Bank.
4.Obtains knowledge about international tax issues.
5.Obtains knowledge about the fundamental principles of international tax law.
Recommended or Required Reading
1.Osman Pehlivan, Ersan Öz (2022).International Public Finance and Taxation
2.Birol Kovancılar, Mustafa Miynat ve Sibel A. Bursalıoğlu (2007).Global Changes in Public Finance, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Globalization and its impact on public finance
Week 2 - Theoretical
The Relationship Between Globalization and Public Expenditures
Week 3 - Theoretical
Global Public Goods
Week 4 - Theoretical
Mechanisms for the Provision and Financing of Global Public Goods
Week 5 - Theoretical
The World Bank,The United Nations and other international organizations
Week 6 - Theoretical
Fundamental Principles of International Tax Law
Week 7 - Theoretical
International Double Taxation
Week 8 - Theoretical
Harmful tax competition, Beneficial tax competition
Week 9 - Theoretical
What Measures Should Be Taken to Prevent Tax Havens?
Week 10 - Theoretical
Transfer pricing
Week 11 - Theoretical
The aims of transfer pricing
Week 12 - Theoretical
The Issue of Taxation of Electronic Commerce
Week 13 - Theoretical
global taxation
Week 14 - Theoretical
A Discussion Based on the Concepts Covered in the Course
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory145298
Midterm Examination112113
Final Examination112113
TOTAL WORKLOAD (hours)124
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
5
5
5
4
5
3
5
5
3
4
OÇ-2
5
5
5
4
5
5
5
5
3
4
OÇ-3
5
5
5
4
5
5
5
5
3
5
OÇ-4
5
5
5
4
5
5
5
5
3
5
OÇ-5
5
5
5
4
5
5
3
5
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026