Information Package / Course Catalogue
| Course Code | : UTIF417 |
| 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 |
Signing of the Customs Union agreement with the EU in accordance with the Customs Law; technical adjustments are made on customs regimes, taxes collected at customs, customs offenses and penalties and transfer pricing at the multinational power plant, double taxation, preferential trade agreements and determination of origin. In addition, it aims to enable students to learn the types of taxes applied in foreign trade transactions and related legislation and to apply tax obligations correctly in import and export processes.
Customs Regime in the Framework of Customs Union Agreement, Taxes Collected at Customs, Transfer Pricing and Double Taxation, Preferential Trade Agreements and Determination of Origin, Customs Crime and Punishments
| Assoc. Prof. Sadullah ÇELİK |
| 1. | Understand the customs regimes and their applications within the scope of Customs Union Agreement. |
| 2. | Analyze the current financial obligations in customs. |
| 3. | Can calculate customs duties. |
| 4. | Preferential Trade Agreements and determination of the origin of the goods. |
| 5. | Understands customs crimes and penalties. |
| 1. | National and International Taxation in Foreign Trade - Ersan Öz - Adana Nobel Kitabevi |
| 2. | Bahar, S. (2019). Foreign Trade Transactions and Applications (5th edition). Beta Publications. |
| 3. | Derdiyok, T. (2013). Tax and Financial Obligations in Foreign Trade. Seckin Publishing. |
| 4. | Ortaç, F. R., Ünsal, H., & Selen, U. (2016). Taxation in International Trade. Anadolu University Publications. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 25 | 1 | 26 |
| Final Examination | 1 | 30 | 1 | 31 |
| TOTAL WORKLOAD (hours) | 127 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 3 | 4 | 4 | 3 | 3 | 4 | 4 | 3 | 5 | 4 | 5 | 4 |
OÇ-2 | 4 | 4 | 5 | 4 | 4 | 4 | 3 | 5 | 4 | 3 | 4 | 4 |
OÇ-3 | 5 | 4 | 4 | 5 | 4 | 5 | 3 | 5 | 4 | 3 | 3 | 4 |
OÇ-4 | 5 | 5 | 4 | 3 | 5 | 4 | 3 | 5 | 4 | 3 | 4 | 3 |
OÇ-5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 3 | 5 | 4 | 3 | 4 |