COURSE SYLLABUS

E-TAXATION SYSTEM AND ANALYSIS

1	Course Title:	E-TAXATION SYSTEM AND ANALYSIS
2	Course Code:	MLY5110
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	2
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. ADNAN GERÇEK
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü, Nilüfer/BURSA E-posta: agercek@uludag.edu.tr Telefon: 0224 294 10 72
18	Website:
19	Objective of the Course:	To gain knowledge and skills about e-government applications and e-taxation system, to gain the ability to use and analyze e-taxation applications used by GİB, VDK and taxpayers.
20	Contribution of the Course to Professional Development	It contributes to the development of professional skills of students regarding e-taxation practices and to analyze e-taxation systems.

Learning Outcomes:

1	To be able to explain the concept of e-government, its aims, dimensions and general applications.;
2	To be able to comprehend the development and stages of the VEDOP Project;
3	To be able to explain and analyze the e-taxation system applications used by the TRA;
4	To be able to explain and analyze the e-taxation system applications used by the administration;
5	To be able to explain and analyze the e-taxation system applications that taxpayers benefit from;
6	To be able to measure and evaluate the effectiveness of e-taxation system applications;

22	Course Content:

Week	Theoretical	Practical
1	The concept of e-government, its aims, dimensions, stages, success conditions and obstacles of e-government. Development of e-government applications in Turkey
2	E-Taxation System Development: VEDOP Stages: VEDOP 1, VEDOP 2 and VEDOP 3 Scope and Analysis, Digitization Process and Gains
3	TRA e-Applications and Analysis: MOTOP, VERIA, GİBİNTRA, KEYS, TAKKOM, EBTİS and e-Collection System, Taxpayer Information System
4	TRA e-Applications and Analysis: e-VDO/e-VDB, MERAK, VEGAS, RADAR, e-Foreclosure, MEVA, MATEP, Analytical Ecosystem
5	TRA e-Applications and Analysis: VATİRA, VAT Return Tracking System, SARP, RİTAP, ÖTVİRA, ÖTV Tracking System, GEKSİS
6	VDK e-Applications and Analysis: VEDOS, VDK-BIS, VDK-RAS, VDK-MERAM, SABE-RAM, Risk Based Audit
7	VDK e-Applications and Analysis: VDK-VEDAS, VDK-SİGMA, VDK-EID, Audit 2.00 Project, VDK Taxpayer Portal
8	VDK – TRA on-site training
9	Taxpayer e-Applications and Analysis: E-Declaration System - Declaration Editing Program, Ready Declaration System, Internet Tax Office, Interactive Tax Office
10	Taxpayer e-Applications and Analysis: E-Poll, E-Notification, E-Tailored System, Ledger Declaration System, VIMER, KMBS
11	Taxpayer e-Applications and Analysis: E-Ledger, E-Invoice, E-Archive Invoice, New Generation ÖKC, E-Notifications (Ba-Bs)
12	Taxpayer e-Applications and Analysis: E-Waybill, E-SMM, E-Producer, E-Receipt, E-Ticket, E-Documentation Applications
13	SMMM on-site training
14	General evaluation of the measurement of the use of the e-taxation system and the effectiveness of the applications

23	Textbooks, References and/or Other Materials:	1. DPT, e-Devlet Proje ve Uygulamaları, Ankara, 2005. 2. Gelir İdaresi Başkanlığı, Stratejik Plan ve Faaliyet Raporları, Çeşitli Yıllar, www.gib.gov.tr 3. Tony Elliman, “E-government Workshop 2005”, Transforming Government: People, Process and Policy, Vol. 1, No: 2, 2007; OECD, IT Policy Questionnaire 2008: Turkey, 2008 4. Ercan Alptürk, Elektronik Denetim Rehberi, Ankara, 2008 5. Engin Hepaksaz, Türkiye’de E-devlet ve E-mali Uygulamalar, Gazi Kitabevi, Ankara, 2011. 6. Adnan Gerçek ve Diğerleri, Türk Gelir İdaresinde E-Devlet Uygulamalarının Mükellefler Tarafından Benimsenmesini Etkileyen Faktörler, İstanbul, 2013 7. Mehmet Ünsal Memiş, “Elektronik Uygulamaların Vergi Denetimi Üzerine Etkisi”, Maliye Dergisi, S. 176, Ocak-Haziran 2019. 8. Mustafa Taytak ve Kadir Vural, “Bilişim Sistemlerindeki Gelişmelerin Türkiye’de E-Vergi Uygulamaları Üzerine Yansımaları ve Değerlendirilmesi, Finans Politik & Ekonomik Yorumlar, S. 647, Mart 2019. 9. GİB, Türk Gelir İdaresinde Dijital Dönüşüm, Ankara, 2019. 10. Sema Tolkun, Türk Vergi Sisteminde Dijital Dönüşüm ve Vergi Güvenliğinin Etkinliği Üzerindeki Rolü: Ampirik Bir Araştırma, (Doktora Tezi), Eskişehir, 2021. 11. Maliye Bakanlığı VUK Genel Tebliğleri
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are done with homework preparation and presentation and classical questions.
Information	This course is evaluated with an absolute evaluation system.

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	2	28
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	45	45
Total WorkLoad			115
Total workload/ 30 hr			3,83
ECTS Credit of the Course			4

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10
LO1	3	5	4	5	3	5	5	3	4	5
LO2	4	4	3	4	2	5	4	4	5	4
LO3	4	5	4	4	4	4	5	4	4	5
LO4	3	3	3	5	3	5	4	3	4	5
LO5	4	4	3	4	4	4	3	4	5	4
LO6	3	5	4	3	4	3	4	4	5	5

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High