| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| LAW3602 | Digital Transformation and Taxation | Fall | 0 | 2 | 1 | 4 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | En |
| Type of course: | Departmental Elective |
| Course Level: | |
| 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. |
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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. |
| 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 | |
| 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. " |
| References: |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 8 | % 5 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 55 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 40 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 60 | |
| PERCENTAGE OF FINAL WORK | % 40 | |
| Total | % 100 | |
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 14 | 2 | 28 |
| Laboratory | 0 | 0 | 0 |
| Application | 0 | 0 | 0 |
| Special Course Internship (Work Placement) | 0 | 0 | 0 |
| Field Work | 0 | 0 | 0 |
| Study Hours Out of Class | 13 | 5 | 65 |
| Presentations / Seminar | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Homework Assignments | 0 | 0 | 0 |
| Quizzes | 0 | 0 | 0 |
| Preliminary Jury | 0 | 0 | 0 |
| Midterms | 1 | 2 | 2 |
| Paper Submission | 0 | 0 | 0 |
| Jury | 0 | 0 | 0 |
| Final | 1 | 2 | 2 |
| Total Workload | 97 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |