Information Package / Course Catalogue
E-Commerce and Taxation
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
Objectives of the Course

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.

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
1.General information about electronic commerce and applications are gained.
2.The concept of electronic marketing is defined.
3.To follow the legislation related to the profession and to have basic legal knowledge
4.To be able to analyze financial transactions and keep necessary accounting records
5.Comprehend the obligations of tax and tax liability and have knowledge about Turkish Tax System
Recommended or Required Reading
1.Electronic Commerce-Anadolu University, 2025
2.Nurettin Bilici, Turkish Tax System, 48th Edition, Yetkin Publications, Ankara 2024
Weekly Detailed Course Contents
Week 1 - Theoretical
Consumer rights and responsibilities in e-commerce
Week 2 - Theoretical
E-commerce contract procedures and provisions
Week 3 - Theoretical
Solution of crime and disputes through e-commerce
Week 4 - Theoretical
Legal aspects of publications on the Internet
Week 5 - Theoretical
Sales on the web: Creating profit models and web identity
Week 6 - Theoretical
Web marketing
Week 7 - Theoretical
Activities in the industrial market: increasing productivity and reducing costs
Week 8 - Theoretical
E-commerce environment: Legal, ethical and tax rules
Week 9 - Theoretical
E-Commerce applications
Week 10 - Theoretical
E-commerce software
Week 11 - Theoretical
E-commerce equipment
Week 12 - Theoretical
Paying system
Week 13 - Theoretical
Importance of taxes in e-commerce
Week 14 - Theoretical
Importance of taxes in e-commerce
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
4
4
5
5
5
4
3
3
3
OÇ-2
5
5
4
4
4
2
3
3
3
5
OÇ-3
2
3
5
3
5
3
3
5
5
3
OÇ-4
2
3
2
5
3
5
3
3
3
3
OÇ-5
3
3
5
5
5
5
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026