
| Course Code | : MLY311 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
The E-Commerce and Taxation course is designed to help students understand the fundamental principles of e-commerce, its operations, and the relationship with tax practices. This course aims to develop students' analytical thinking skills by examining the dynamic nature of e-commerce, along with the challenges and opportunities related to its taxation. Students will gain knowledge about the legal aspects of e-commerce, tax obligations, and international tax regulations, learning how to apply this knowledge in practice.
The E-Commerce and Taxation course covers various topics related to the fundamental concepts of e-commerce and its taxation. The content focuses on defining e-commerce, its types, and business models. Additionally, topics such as tax legislation for e-commerce, digital services tax, VAT applications, and the taxation of international trade will also be addressed. Students will learn about the taxation of e-commerce transactions, the preparation of tax declarations, and tax auditing processes. The course will also examine the future of e-commerce, the impact of digitalization on taxation, and the role of tax policies in e-commerce, providing students with a broad perspective on these issues.