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Week |
Subject |
Related Preparation |
1) |
Introduction, Sources and method of the course, assigning of the presentation topics
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Syllabus Overview
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2) |
Industry 4.0 and Historical Background
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Discussions and Presentations
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3) |
New technology notions around the Globe and Digital Economy
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Discussions and Presentations
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4) |
Discussions and Presentations
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5) |
Usage of AI and Robots on Taxational Area and Other Areas and Effects of AI and Robots on Economics
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Discussions and Presentations
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6) |
Usage of AI on Tax Auditing and Tax Accounting
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Discussions and Presentations
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7) |
Functions of AI and Robots Over Tax Types
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Discussions and Presentations
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8) |
Discussions About Legal Personality and Taxable Capacity of Robots in Law
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Discussions and Presentations
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9) |
Interbet of Things (IoT)
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Discussions and Presentations
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10) |
The Blockchain Technology and Smart Contracts
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Discussions and Presentations
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11) |
Machine Learning, Cloud Computing, 3D Printing
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Discussions and Presentations
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12) |
Online Advertisement, Online Payment Systems, Digital Service Tax
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Discussions and Presentations
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13) |
Cryptocurrency and Taxation
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Discussions and Presentations
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14) |
Discussing Global Usage of Tax Revenues and Universal Basic Income in terms of Fundamental Rights and Liberties
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Discussions and Presentations
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Course Notes: |
"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.
"
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References: |
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Program Outcomes |
Level of Contribution |
1) |
List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions. |
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2) |
Have the knowledge of legal methodology and methods of comment. |
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3) |
Comment the modern legal gains with the historical knowledge. |
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4) |
Have the knowledge of philosophical currents of thought which are the bases of legal rules. |
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5) |
Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them. |
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6) |
Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine. |
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7) |
Use at least one foreign language as scientific language. |
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8) |
Have the knowledge of the political and juridical foundation of the state. |
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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. |
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10) |
Have the ability to resolve the disagreements which can violate the social order in national or international level. |
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11) |
Have the ability to prevent the juridical disagreements between individuals. |
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12) |
Have the knowledge of international and comparative law systems. |
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13) |
Have the knowledge of the construction and the conduct of the national and international commercial relations. |
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14) |
Use Turkish in an efficient way both verbal and written. |
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15) |
Have the professional and ethical responsibility. |
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16) |
Have the knowledge on the European Union’s legislation and institutions. |
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17) |
Have the knowledge on juridical regulations and applications related to economical and financial mechanisms. |
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18) |
Have the knowledge of the operation of the national and the international judicial bodies. |
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