Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Foreign Trade Transactions and Taxes

Course Code	: MLY411
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 to teach the fundamental principles of foreign trade transactions, foreign trade taxes, and customs regulations. It aims to provide students with comprehensive knowledge about the financial and tax aspects of international trade, the processes of import and export, and how customs procedures are managed. Additionally, the course will focus on the foreign trade taxes and customs regulations applied in Turkey, as well as the economic impacts of international trade.

Course Content

This course examines the fundamental principles of foreign trade transactions, foreign trade taxes, and customs regulations. Students are provided with information on import and export processes, the financial aspects of foreign trade, customs procedures, and the tax obligations of international trade. Additionally, the course covers foreign trade taxes and customs regulations in Turkey, as well as the economic impacts of these transactions.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the basic concepts of foreign trade and the functioning of foreign trade transactions.
2.	The student will be able to analyze the processes of import and export, customs legislation, and foreign trade taxes.
3.	The student will be able to discuss Turkey’s foreign trade policies and international trade agreements.
4.	The student will gain knowledge about the financing of foreign trade, payment methods, and foreign exchange management.
5.	The student will be able to evaluate the economic impacts of foreign trade and explain its contribution to the global economic structure.

Recommended or Required Reading

1.	Nevzat Saygılıoğlu - Adnan Gerçek, Dış Ticaret ve Gümrük: Kurallar, İşlemler ve Vergileme, Ankara: Yaklaşım Yayınları, 2007
2.	Johnson, H. G. (1990). International Trade and the World Economy. MIT Press.

Weekly Detailed Course Contents

Week 1 - Theoretical

Basic Concepts of Foreign Trade; Definition of foreign trade, its importance, and its impact on global trade and economy.

Week 2 - Theoretical

Import and Export Processes; Processes of import and export, customs procedures, documents, and permits.

Week 3 - Theoretical

Customs Legislation and Taxation; Customs law, customs duties, tax exemptions, and exceptions.

Week 4 - Theoretical

Foreign Trade Taxes; Export and import taxes, VAT, special consumption taxes, and their impact on foreign trade.

Week 5 - Theoretical

Customs Declarations and Payments; Preparing customs declarations, payment methods, and customs tariffs.

Week 6 - Theoretical

Free Trade Agreements and Customs Union; The impact of free trade agreements and customs unions on foreign trade.

Week 7 - Theoretical

Financing of Foreign Trade; International payment methods, foreign exchange, credit, and insurance transactions.

Week 8 - Theoretical

Tax Obligations in International Trade; Double taxation, tax treaties, and tax havens.

Week 9 - Theoretical

Türkiye's Foreign Trade Policies; Türkiye’s foreign trade policies, strategies, and their economic impacts.

Week 10 - Theoretical

World Trade Organization and Foreign Trade; WTO, management of foreign trade, and global trade rules.

Week 11 - Theoretical

Economic Effects of Foreign Trade; The impact of foreign trade on the economy, growth, and development.

Week 12 - Theoretical

Foreign Trade in Developing Countries; The role and challenges of foreign trade in developing countries.

Week 13 - Theoretical

Digitalization and Foreign Trade; E-commerce, digital trade platforms, and the digital transformation of foreign trade.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, and foreign trade examples.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	3	3	84
Midterm Examination	1	12	1	13
Final Examination	1	24	1	25
TOTAL WORKLOAD (hours)				122

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	5	5	4	4	5	4	3
OÇ-2	4	5	4	4	5	5	4	5	5	4
OÇ-3	4	4	5	4	4	3	4	4	4	4
OÇ-4	4	4	4	5	4	4	3	3	3	4
OÇ-5	5	3	5	4	5	5	4	5	5	4