| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 3319003104 | FREE TRADE ZONES | Compulsory | 2 | 3 | 2 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Following free zones legislation and making foreign trade transactions in free zones will be provided to student with this course. |
| Name of Lecturer(s) |
| Öğre.Gör.Melahat BATU AĞIRKAYA |
| Learning Outcomes |
| 1 | Understanding the Free Zones | | 2 | Discrimination Free Zone Types | | 3 | Analyzing Foreign Trade Practices in Free Zones | | 4 | Chasing the Free Zone Legislation | | 5 | Analyzing Tax Applications in Free Zone |
|
| Mode of Delivery |
| Evening Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| 1- Free Zone Definition and its types
2- Free Zones General Characteristics
3- Foreign Trade Practices in Free Zones
- Free Banking Areas
- Warehouses
- The Free Cities
4- Free Trade Zone Legislation
5- The Benefits of Free Zones in country's economy
- In terms of increasing effect on export
- In terms of effect on import
6- Negative Effects of Free Zones to Country Economy
7- Free Zone Management
8- Incentives provided in the Free Zones
- Tax Exemptions
- Accelerated Depreciation
9- Free Zones in the world
- Singapore and Hong-Kong Free Trade Zone
- Taiwan and South Korea
10- Türkiyedeki Serbest Bölge Uygulamaları
-Tax Advantages in Free Zones
- Exemption of withholding wages
- Manufacturing Activities Exception
11-Documents used in the Free Zones |
| Weekly Detailed Course Contents |
|
| 1 | Definition of Free Zones | | | | 2 | Types of Free Zones | | | | 3 | Foreign Trade Practices in Free Zones | | | | 4 | Free Zones Legislation | | | | 5 | The Benefits of Free Zones in the country's economy | | | | 6 | Negative Effects of Free Zones on Country Economy | | | | 7 | Free Zone Management | | | | 8 | Incentives provided in the Free Zones | | | | 9 | Free Zones in the world | | | | 10 | Applications of the Free Zone in Turkey | | | | 11 | Tax Advantages in Free Zones | | | | 12 | Exemption of withholding wages | | | | 13 | Manufacturing Activities Exception | | | | 14 | Documents Used in Free Zones | | |
|
| Recommended or Required Reading |
| Source:İthalat ihracat budur yazarı:Öğr.Gör.Sarp ağaçdere Yayın evi:detay yayıncılık Ankara 2011 |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 6 | 6 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | | | | | 3 | | | | | 3 | | | | | LO2 | 2 | | | | | 3 | | | | | 3 | | | | | LO3 | 2 | | | | | 3 | | | | | 3 | | | | | LO4 | 2 | | | | | 3 | | | | | 2 | | | | | LO5 | 2 | | | | | 3 | | | | | 3 | | | |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
|
|
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
|