LAW
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
LAW3602	Digital Transformation and Taxation	Fall	0	2	1	4

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Hybrid
Course Coordinator :	Prof. Dr. GÜLSEN GÜNEŞ
Course Objectives:	This course aspires to evaluate the new economic organizations within the scope of digital technologies, from a tax law perspective. It encourages students for academic and evidence-based research and preparing presentations. Its core aim is to evaluate and to develop the new economic organizations which are introduced by digital technologies, on the Globe. This course helps the students, who have taken this course, to understand the close relation between taxation area and other disciplines, such as technology, economics, politics and globalization.

Learning Outcomes

The students who have succeeded in this course;
Students who successfully complete this course would;
Recognize the global changes created by digitalization in the area of politics, economics, law and tax law.
Know the external factors which are affecting the taxation area.
Follow the new forms of the various disciplines, such as economics, public finance, politics and different law areas, such as civil law.
Benefit from the rules and knowledge of particular sciences and various law areas.
Determine and categorize the results of the transformation in the area of taxation.
May comment, criticize and evaluate the reflected transformations on tax law, without ignoring international and supranational studies and reports
Examine the global future of public fiscal regime.
Can foresee and criticize the possible effects of the new arrangements, business models and social living standards introduced to tax law in terms of fundamental rights and liberties, by the digital technology developments.

Course Content

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Introduction, Sources and method of the course, assigning of the presentation topics	Syllabus Overview
2)	Industry 4.0 and Historical Background	Discussions and Presentations
3)	New technology notions around the Globe and Digital Economy	Discussions and Presentations
4)	Discussions and Presentations
5)	Usage of AI and Robots on Taxational Area and Other Areas and Effects of AI and Robots on Economics	Discussions and Presentations
6)	Usage of AI on Tax Auditing and Tax Accounting	Discussions and Presentations
7)	Functions of AI and Robots Over Tax Types	Discussions and Presentations
8)	Discussions About Legal Personality and Taxable Capacity of Robots in Law	Discussions and Presentations
9)	Interbet of Things (IoT)	Discussions and Presentations
10)	The Blockchain Technology and Smart Contracts	Discussions and Presentations
11)	Machine Learning, Cloud Computing, 3D Printing	Discussions and Presentations
12)	Online Advertisement, Online Payment Systems, Digital Service Tax	Discussions and Presentations
13)	Cryptocurrency and Taxation	Discussions and Presentations
14)	Discussing Global Usage of Tax Revenues and Universal Basic Income in terms of Fundamental Rights and Liberties	Discussions and Presentations

Sources

Course Notes / Textbooks:

"1. Xavier Oberson, Taxing Robots, Edward Elgar Publishing Limited, Glos, Massachusetts 2019.
2. OECD, Addressing the Tax Challenges of the Digital Economy, Action 1- 2015 Final Report, OECD Publishing, Paris 2015, DOI:http://dx.doi.org/10.1787/9789264241046-en
3. PWC, Digital Transformation of Tax Administration, 2017, www.pwc.com 02 05 2018
4. Güneş Gerger, “Gelir İdarelerinde Dijitalleşme: Yapay Zeka ve Nesnelerin İnternetine Bir Bakış”, Vergi Sorunları Dergisi, sy.364, Ocak 2019, s.43/50.
"

References:

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Attendance	8	% 5
Midterms	1	% 55
Final	1	% 40
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	2	28
Study Hours Out of Class	13	5	65
Midterms	1	2	2
Final	1	2	2
Total Workload			97

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions.
2)	Have the knowledge of legal methodology and methods of comment.
3)	Comment the modern legal gains with the historical knowledge.
4)	Have the knowledge of philosophical currents of thought which are the bases of legal rules.
5)	Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them.
6)	Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine.
7)	Use at least one foreign language as scientific language.
8)	Have the knowledge of the political and juridical foundation of the state.
9)	Have the knowledge of the historical development of the rights of individuals and societies and of the basic documents which are accepted throughout this development.
10)	Have the ability to resolve the disagreements which can violate the social order in national or international level.
11)	Have the ability to prevent the juridical disagreements between individuals.
12)	Have the knowledge of international and comparative law systems.
13)	Have the knowledge of the construction and the conduct of the national and international commercial relations.
14)	Use Turkish in an efficient way both verbal and written.
15)	Have the professional and ethical responsibility.
16)	Have the knowledge on the European Union’s legislation and institutions.
17)	Have the knowledge on juridical regulations and applications related to economical and financial mechanisms.
18)	Have the knowledge of the operation of the national and the international judicial bodies.