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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT703 |
| Name | E-Government and E-Taxation |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of the course is to reveal and discuss the transformation of the state in the electronic world and how transactions carried out electronically will be taxed within the framework of tax legislation.
Course Content
In the new century in which we live in the information age, information technologies, e-government, e-commerce, e-public services and taxation of transactions carried out in electronic environment constitute the content of the course. Current issues such as digital money based on block chain technologies and its taxation, taxation of robots are among the topics to be covered in the course.
Course Precondition
no prerequisites
Resources
Bilişim Çağında Vergi Hukuku-2021-Ekin Yayınevi Ed.Ersan Öz; Dijital vergileme-2023-Gazi Yayınevi-Ed.Mustafa Miynat ve Tülin Canbay ve ilgili makaleler
Notes
Bilişim Çağında Vergi Hukuku-2021-Ekin Yayınevi Ed.Ersan Öz; Dijital vergileme-2023-Gazi Yayınevi-Ed.Mustafa Miynat ve Tülin Canbay ve ilgili makaleler
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understand what e-government is |
| LO02 | Explains the relationship between e-government and tax |
| LO03 | Uses tax-related e-services within the scope of e-government |
| LO04 | Lists the activities that can be done electronically |
| LO05 | Analyzes activities carried out electronically in terms of tax legislation. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 1 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information Age, Information Society and Information Technologies | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Definition of electronic commerce, tools, types and ways of doing business | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Technology, government policies and the electronic transformation of the state | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | E-government and e-government applications | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Ministry of Treasury and Finance and e-services | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Digitalization of the Revenue Administration and tax offices | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Digital tax office and digital tax services | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Problems in taxation of e-commerce and international approaches | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | E-taxation in terms of procedural provisions | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Electronic activities in terms of income and corporate tax, VAT, excise tax and other taxes | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | digital service tax | reading-research | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 13 | Taxation of advertising services provided over the Internet | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Digital (crypto-virtual) money and its taxation | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Taxation of robots | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
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 | 6 | 84 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 162 | ||
| Total Workload / 25 (h) | 6,48 | ||
| ECTS | 6 ECTS | ||