TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFS304 |
| Name | Taxation Of Electronic Commerce |
| Term | 2020-2021 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of the course is to reveal and discuss how the transactions performed electronically will be taxed within the framework of tax legislation.
Course Content
In the new century in the information age, it is aimed to tax the transactions made in digital environment, which is the new trading platform.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines electronic commerce (e-commerce), explains the infrastructure of e-commerce. |
| LO02 | Explain the different and similar aspects of e-commerce and traditional commerce, and the relationship between them. |
| LO03 | List e-commerce methods and tools. |
| LO04 | List and apply the activities that can be done in electronic environment. |
| LO05 | Makes the evaluation of the revenues from e-commerce in terms of tax law. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of e-commerce | reading and understanding | |
| 2 | E-commerce tools | reading and understanding | |
| 3 | E-commerce types, actors in e-commerce | reading and understanding | |
| 4 | Similarities and differences between e-commerce and traditional commerce | reading and understanding | |
| 5 | Advantages and disadvantages of e-commerce | reading and understanding | |
| 6 | The development of e-commerce in the world and Turkey | reading and understanding | |
| 7 | Electronic signature in e-commerce, Trust problem and Security measures | reading and understanding | |
| 8 | Mid-Term Exam | ||
| 9 | The nature of revenues from e-commerce | reading and understanding | |
| 10 | Evaluation of e-commerce in terms of income tax | reading, understanding, evaluation | |
| 11 | Evaluation of e-commerce in terms of corporate tax | reading, understanding, evaluation | |
| 12 | Evaluation of e-commerce in terms of VAT | reading, understanding, evaluation | |
| 13 | Evaluation of e-commerce in terms of other indirect taxes | reading, understanding, evaluation | |
| 14 | Digital service tax | reading, understanding, evaluation, research | |
| 15 | Taxation of advertising services provided over the internet | reading, understanding, evaluation, research | |
| 16 | Term Exams | ||
| 17 | Term Exams |
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 |