TÜRKÇE
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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFS309 |
| Name | Digital Taxation |
| Term | 2024-2025 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of the course is to demonstrate and discuss how transactions carried out in the digital environment will be taxed within the framework of tax legislation.
Course Content
In the new century we live in the information age, information technologies, incentives for research and development, e-commerce and taxation of transactions carried out on the digital platform constitute the content of the course. Current issues such as digital money and taxation based on blockchain technologies, and the taxation of robots are among the topics to be covered in the course.
Course Precondition
NONE
Resources
Bilişim Çağında Vergi Hukuku-2021-Ekin Yayınevi Ed.Ersan Öz
Notes
current articles and events
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | List the research and development incentives and explain their contribution to information technologies. |
| LO02 | Defines electronic commerce (e-commerce), explains what the infrastructure of e-commerce consists of. |
| LO03 | Interpret the discussions on crypto money and taxation. |
| LO04 | Lists and implements activities that can be done in the digital environment |
| LO05 | Evaluates the income obtained from digital activities in terms of tax law. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 2 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | 3 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 3 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information Age and Information Society | reading and understanding | Öğretim Yöntemleri: Anlatım |
| 2 | Information Technologies and R and D | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | R and D Incentives and tax | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Digital Commerce definition, tools, types and ways of doing business | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Taxation problems and international solutions | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | The nature of the revenues generated on the digital platform | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Digital transactions in terms of income tax | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Digital transactions in terms of corporate tax | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Digital transactions in terms of VAT | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Digital transactions in terms of other indirect taxes | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Digital service tax | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Taxation of advertising services provided on the Internet | reading and understanding | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 14 | Digital (crypto-virtual) money and its taxation | reading and understanding | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 15 | Taxation of robots | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||