Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAXATION OF ELECTRONIC TRADE | - | Spring Semester | 3+0 | 3 | 7 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Third Cycle (Doctorate Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | |
| Course Content | This course contains; Introduction to Electronic Commerce,Development of Electronic Commerce,Basic principles of taxation in Electronic Commerce,Use of taxation authority in Electronic Commerce,The approach of nations in the Taxation of Electronic Commerce,Determination of the obligation in terms of Turkish Law in the Taxation of Electronic Commerce,Determination of the source of income in terms of Turkish Law in the Taxation of Electronic Commerce,OECD's solution proposals for the Taxation of Electronic Commerce,Determining the nature of income in the Taxation of Electronic Commerce,The concept of workplace in the Taxation of Electronic Commerce,Determination of liability in the Taxation of Electronic Commerce,Distinguishing the concept of electronic commerce and traditional commerce,Distingushing the concept of electronic commerce and traditional commerce,Evaluation of solution proposals for Taxation of Electronic Commerce. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Defines the basic concepts of electronic commerce. | 10, 16 | E |
| Clarifies the evolution of electronic commerce | 10, 16 | A, D, E |
| By classifying the tools used in electronic commerce; Recognizes the distinctions between Internet, EMI, Intranets and Extranets. | 10, 16 | E |
| Interprets social, scientific and ethical values during the collection, interpretation and announcement of data related to the fields of science where statistics are used. | 10, 16, 9 | E |
| It determines social, scientific and ethical values in the stages of collecting, interpreting and announcing data related to the fields of science where statistics are used. | 10, 16, 9 | A |
| It provides basic conceptual knowledge about economy and finance and the ability to analyze economic events in the light of this knowledge, think analytically, work in cooperation and harmony, and do business. | 10, 16, 9 | A |
| Discusses revenues from e-commerce in terms of tax law. | 16, 9 | D, E |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, D: Oral Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Electronic Commerce | Mehmet Bedii Kaya, Electronic Commerce Law, 2nd edition, Onikilevha, p. 1-26. |
| 2 | Development of Electronic Commerce | Mehmet Bedii Kaya, Electronic Commerce Law, 2nd edition, Onikilevha, p. 31-49. |
| 3 | Basic principles of taxation in Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 43-56. |
| 4 | Use of taxation authority in Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.57-59. |
| 5 | The approach of nations in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 85-98. |
| 6 | Determination of the obligation in terms of Turkish Law in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 43-56. |
| 7 | Determination of the source of income in terms of Turkish Law in the Taxation of Electronic Commerce | 77 / 5.000 Çeviri sonuçları Çeviri sonucu Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 176-192. |
| 8 | OECD's solution proposals for the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 108-127. |
| 9 | Determining the nature of income in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.176-198. |
| 10 | The concept of workplace in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.194-198. |
| 11 | Determination of liability in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.168-173. |
| 12 | Distinguishing the concept of electronic commerce and traditional commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.158-162. |
| 13 | Distingushing the concept of electronic commerce and traditional commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.202-208. |
| 14 | Evaluation of solution proposals for Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.211-215. |
| Resources |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PY1) In light of the current developments in the field of public law, develop and deepen the knowledge about the main sources, legislation and jurisprudence which related to the public law. | ||||||
| 2 | PY2) With understanding relationships among concept, institution and method that related to disciplines of public law, come up with original solutions by using knowledge requiring proficiency on analysis, synthesis and assessment of new and complex ideas. | X | |||||
| 3 | PY3) Evaluate and use new information within the public law in a systematic approach | ||||||
| 4 | PY4) Evaluate innovative aproach an already known knowledge about public law or research and implement an original subject. | X | |||||
| 5 | PY5) Solve the problems encountered in the legal theory and practice by using research methods that specific to field of law. | ||||||
| 6 | PY6) Evaluate innovative aproach an already known knowledge about public law or carry out an independent study which needs expertise in the field of public law and its sub-disciplines. | X | |||||
| 7 | PY7) Develop different perspectives and take responsibility to solve complex issues which require expertise and encountered in the field of public law and its sub-disciplines. | ||||||
| 8 | PY8) Develop new ideas and methods in the field of public law by using high level mental processes such as creative and critical thinking, problem solving and decision making. | ||||||
| 9 | PY9) Defend original views when exchanging ideas in the field of public law and itssub-disciplines with professionals and communicate effectively by showing competence in the field. | ||||||
| 10 | PY10)Ability to communicate and discuss orally, in written and visually with peers by using a foreign language at least at a level of European Language Portfolio C1 General Level. | X | |||||
| 11 | PY11) Demonstrate functional interaction by using strategic decision making processes in solving problems encountered in the field of law. | ||||||
| 12 | PY12) With developing understanding of honesty, justice and ethics are required to be lawyer, teach around them. | ||||||
| 13 | PY13)Contribute to the solution finding process regarding social, scientific, cultural and ethical problems in the field of law and support the development of these values. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 1 | 4 | 4 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 50 | 50 | |||
| General Exam | 1 | 100 | 100 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 196 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(196/30) | 7 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAXATION OF ELECTRONIC TRADE | - | Spring Semester | 3+0 | 3 | 7 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Third Cycle (Doctorate Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | |
| Course Content | This course contains; Introduction to Electronic Commerce,Development of Electronic Commerce,Basic principles of taxation in Electronic Commerce,Use of taxation authority in Electronic Commerce,The approach of nations in the Taxation of Electronic Commerce,Determination of the obligation in terms of Turkish Law in the Taxation of Electronic Commerce,Determination of the source of income in terms of Turkish Law in the Taxation of Electronic Commerce,OECD's solution proposals for the Taxation of Electronic Commerce,Determining the nature of income in the Taxation of Electronic Commerce,The concept of workplace in the Taxation of Electronic Commerce,Determination of liability in the Taxation of Electronic Commerce,Distinguishing the concept of electronic commerce and traditional commerce,Distingushing the concept of electronic commerce and traditional commerce,Evaluation of solution proposals for Taxation of Electronic Commerce. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Defines the basic concepts of electronic commerce. | 10, 16 | E |
| Clarifies the evolution of electronic commerce | 10, 16 | A, D, E |
| By classifying the tools used in electronic commerce; Recognizes the distinctions between Internet, EMI, Intranets and Extranets. | 10, 16 | E |
| Interprets social, scientific and ethical values during the collection, interpretation and announcement of data related to the fields of science where statistics are used. | 10, 16, 9 | E |
| It determines social, scientific and ethical values in the stages of collecting, interpreting and announcing data related to the fields of science where statistics are used. | 10, 16, 9 | A |
| It provides basic conceptual knowledge about economy and finance and the ability to analyze economic events in the light of this knowledge, think analytically, work in cooperation and harmony, and do business. | 10, 16, 9 | A |
| Discusses revenues from e-commerce in terms of tax law. | 16, 9 | D, E |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, D: Oral Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Electronic Commerce | Mehmet Bedii Kaya, Electronic Commerce Law, 2nd edition, Onikilevha, p. 1-26. |
| 2 | Development of Electronic Commerce | Mehmet Bedii Kaya, Electronic Commerce Law, 2nd edition, Onikilevha, p. 31-49. |
| 3 | Basic principles of taxation in Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 43-56. |
| 4 | Use of taxation authority in Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.57-59. |
| 5 | The approach of nations in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 85-98. |
| 6 | Determination of the obligation in terms of Turkish Law in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 43-56. |
| 7 | Determination of the source of income in terms of Turkish Law in the Taxation of Electronic Commerce | 77 / 5.000 Çeviri sonuçları Çeviri sonucu Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 176-192. |
| 8 | OECD's solution proposals for the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p. 108-127. |
| 9 | Determining the nature of income in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.176-198. |
| 10 | The concept of workplace in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.194-198. |
| 11 | Determination of liability in the Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.168-173. |
| 12 | Distinguishing the concept of electronic commerce and traditional commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.158-162. |
| 13 | Distingushing the concept of electronic commerce and traditional commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.202-208. |
| 14 | Evaluation of solution proposals for Taxation of Electronic Commerce | Ertuğrul Akçaoğlu, Taxation of Electronic Commerce, Yetkin, p.211-215. |
| Resources |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PY1) In light of the current developments in the field of public law, develop and deepen the knowledge about the main sources, legislation and jurisprudence which related to the public law. | ||||||
| 2 | PY2) With understanding relationships among concept, institution and method that related to disciplines of public law, come up with original solutions by using knowledge requiring proficiency on analysis, synthesis and assessment of new and complex ideas. | X | |||||
| 3 | PY3) Evaluate and use new information within the public law in a systematic approach | ||||||
| 4 | PY4) Evaluate innovative aproach an already known knowledge about public law or research and implement an original subject. | X | |||||
| 5 | PY5) Solve the problems encountered in the legal theory and practice by using research methods that specific to field of law. | ||||||
| 6 | PY6) Evaluate innovative aproach an already known knowledge about public law or carry out an independent study which needs expertise in the field of public law and its sub-disciplines. | X | |||||
| 7 | PY7) Develop different perspectives and take responsibility to solve complex issues which require expertise and encountered in the field of public law and its sub-disciplines. | ||||||
| 8 | PY8) Develop new ideas and methods in the field of public law by using high level mental processes such as creative and critical thinking, problem solving and decision making. | ||||||
| 9 | PY9) Defend original views when exchanging ideas in the field of public law and itssub-disciplines with professionals and communicate effectively by showing competence in the field. | ||||||
| 10 | PY10)Ability to communicate and discuss orally, in written and visually with peers by using a foreign language at least at a level of European Language Portfolio C1 General Level. | X | |||||
| 11 | PY11) Demonstrate functional interaction by using strategic decision making processes in solving problems encountered in the field of law. | ||||||
| 12 | PY12) With developing understanding of honesty, justice and ethics are required to be lawyer, teach around them. | ||||||
| 13 | PY13)Contribute to the solution finding process regarding social, scientific, cultural and ethical problems in the field of law and support the development of these values. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |