Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

E-Practices of Public Finance

Course Code	: MLY416
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

It is aimed to analyze the digital transformation in the financial system in the axis of public services, public expenditures and public revenues.

Course Content

Taxation in the Digital Transformation Process

Name of Lecturer(s)

Learning Outcomes

1.	To be able to explain the concept and objectives of e-government
2.	To be able to explain the development of e-taxation system
3.	Preparing and sending declarations with the declaration preparation system
4.	To be able to explain e-taxation system applications
5.	Understanding the consequences of non-compliance with the e-taxation system

Recommended or Required Reading

1.	• Kirmanoğlu, H. (2007). Kamu ekonomisi analizi, İstanbul: Beta Yayınları.
2.	Öz, E., & Bozdoğan, D. (2012). TÜRK VERGİ SİSTEMİNDE E-MALİYE UYGULAMALARI. Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences, 17(2).
3.	Gelir İdaresi Başkanlığı, Stratejik Planlar ve Faaliyet Raporları
4.	Gerçek, A., Demirbaş, T., Giray, F., Yüce, M., & Oğuzlar, A. (2013). Türk gelir idaresinde e-devlet uygulamalarının mükellefler tarafından benimsenmesini etkileyen faktörlerin incelenmesi. Bilgesam Yayınları, İstanbul, 17-51
5.	Maliye Bakanlığı ile İlgili VUK Genel Tebliğleri

Weekly Detailed Course Contents

Week 1 - Theoretical

Financial Structure and Conceptual Framework

Week 2 - Theoretical

E-government concept, purpose, dimensions and stages

Week 3 - Theoretical

Digital Transformation Process

Week 4 - Theoretical

Development of e-taxation system/ VEDOP1

Week 5 - Theoretical

Development of e-taxation system/ VEDOP2

Week 6 - Theoretical

Development of e-taxation system/ VEDOP3

Week 7 - Theoretical

E-declaration and Ready-made declaration system

Week 8 - Theoretical

Declaration Preparation System - Income Tax

Week 9 - Theoretical

Declaration Preparation System -Corporate Tax

Week 10 - Theoretical

Declaration Preparation System - Value Added Tax

Week 11 - Theoretical

Declaration Preparation System - Other Taxes

Week 12 - Theoretical

"GİB" E-applications

Week 13 - Theoretical

"VDK" E-applications

Week 14 - Theoretical

Consequences and penalties for non-compliance with e-taxation regulations

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	3	3	84
Lecture - Practice	1	12	1	13
Midterm Examination	1	24	1	25
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	5	5	4	4	5	4	2	5	5	4
OÇ-2	4	5	3	3	3	3	4	4	3	3
OÇ-3	4	4	3	3	2	3	4	4	2	2
OÇ-4	5	4	4	3	2	2	3	4	4	4
OÇ-5	5	5	4	3	3	3	4	4	3	4