
| 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.
| 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 |
| 1. | Electronic Commerce-Anadolu University, 2025 |
| 2. | Nurettin Bilici, Turkish Tax System, 48th Edition, Yetkin Publications, Ankara 2024 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 3 | 3 | 84 |
| Midterm Examination | 1 | 12 | 1 | 13 |
| Final Examination | 1 | 24 | 1 | 25 |
| TOTAL WORKLOAD (hours) | 122 | |||
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 |