COURSE INFORMATON
Course Title Code Semester L+P Hour Credits ECTS
Tax Penalties and Enforcement Law PFZ   206 4 3 3 5

Prerequisites and co-requisites
Recommended Optional Programme Components None

Language of Instruction Turkish
Course Level First Cycle Programmes (Bachelor's Degree)
Course Type
Course Coordinator Assoc.Prof.Dr. Neslihan COŞKUN KARADAĞ
Instructors
Doç.Dr.NESLİHAN COŞKUN KARADAĞ1. Öğretim Grup:A
Doç.Dr.SONER YAKAR1. Öğretim Grup:B
Doç.Dr.NESLİHAN COŞKUN KARADAĞ2. Öğretim Grup:A
Doç.Dr.SONER YAKAR2. Öğretim Grup:B
 
Assistants
Goals
It is aimed to inform and deepen the students about ensuring the tax penalty system and Securing your tax return and forced training.
Content
General information about criminal law; Sanctions scheme; The characteristics and basic principles of criminal law; The place of tax penal law in criminal law; A general overview of tax procedural provisions in terms of the authority of the tax administration to punish; Proof assessment; Re you assess; Tax penalties and legal nature; Criteria that distinguish administrative penalties from public penalties; Responsibility in tax criminal law; Administrative tax offenses; Public tax offenses; Participation, acceptance, reduction in penalty, recurrence; Punishment is the end of the relationship, payment, death, time limit, amnesty, compromise /Principles of tax executive law; The legal nature of public procurement; The payment mechanism at the tax rate; Postponement institution; Delay interest and default interest; The ways of pursuing the law in tax law; Follow-up through harassment; Follow-up through collateralization of money; Bankruptcy; Protection of public receivables; Collateral and precautionary seizure; Precautionary accrual; Time limits prohibition and punishment.

Learning Outcomes
1) Define Tax Crimes and Punishments, List Tax Criminal Elements.
2) Know the Tax Criminal Code of Criminal Law is applied to criminal law.
3) Know the Characteristics of Tax Crime and Punishment, Know the Causes and Responsibilities of Tax Crime and Punishment
4) Order and punish tax missteps
5) Know the Tax Crimes and Punishments to be Tried in Criminal Courts
6) Know the The process of investigation and prosecution of Tax Crimes and Penalties to be Tried in Criminal Courts is dominant.
7) Knows and uses cases that remove tax penalties
8) midterm exam
9) Know the principles of tax executive law and the legal nature of public receivables
10) He knows the payment schedule when he gets a tax. Calculate delay interest and delinquency interest
11) Know the regulations that make it easier for the taxpayer, calculate postponement interest
12) It has detailed information about Cover and arrestment impound from methods of protection of public receivables
13) Inform about the precautionary assesment, preferential rights, Offshore exit
14) İt is dominated by the payment order and goods declaration.
15) It is dominated that the merchandise be sold and turned into money.


Course's Contribution To Program
NoProgram Learning OutcomesContribution
12345
1
Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business.
X
2
Collecting and commenting data from different sources using contemporary communication tools, methods and processes
X
3
Having basic computer skills and knowledge, the vocational field uses this information
4
Perform numerical and statistical data aggregation, analysis and interpretation
X
5
Individually and / or in a team, take responsibility, leadership, and effectively works
X
6
An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it
X
7
Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates
X
8
Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules
X
9
Turkish and at least one foreign language is used in accordance with the needs of academic life and business life
X
10
Uses Turkish in accordance with the needs of academic life and business life
X
11
He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally
X
12
It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used.
X
13
Aware of and act in accordance with social, scientific and professional ethical values
X
14
Question traditional approaches, practices and methods, develop new working methods where necessary and
X

Course Content
WeekTopicsStudy Materials _ocw_rs_drs_yontem
1 Definition of Tax Crimes and Penalties, Elements of Tax Crimes reading Lecture
Question-Answer
Case Study
2 Criminal Law Rules Applied in Tax Crime and Punishment reading Lecture
Question-Answer
Case Study
3 Caracteristics of Tax Crime and Punishments, Causes and Responsibility of Tax Crime and Punishment reading Lecture
Question-Answer
Case Study
4 Tax offenses and penalties: Tax penalty misconduct, irregular misconduct, special procedural misconduct reading Lecture
Question-Answer
Case Study
5 Tax Crimes and Punishments to be Tried in Criminal Courts reading Lecture
Question-Answer
Case Study
6 Tax Crimes and Punishments to be Tried in Criminal Courts(Continue) reading Lecture
Question-Answer
Case Study
7 Payment of Tax Penalties and The cases that remove the penalty reading Lecture
Question-Answer
Case Study
8 midterm exam
9 Principles of tax executive law and the legal nature of public receivables reading Lecture
Question-Answer
Case Study
10 Payment mechanism, Delay interest and default interest reading Lecture
Question-Answer
Case Study
11 Cases that end up buying public, Arrangements facilitating taxpayers reading Lecture
Question-Answer
Case Study
12 Protection of public receivables; Cover and arrestment impound reading Lecture
Question-Answer
Case Study
13 precautionary assesment, preferential rights, Offshore exit reading Lecture
Question-Answer
Case Study
14 Payment order and declaration of goods, Forced labor of the money: Turning the security into money,attachment, foreclosure, Seeking bankruptcy reading Lecture
Question-Answer
Case Study
15 Sale of broiled goods and conversion to money reading Lecture
Question-Answer
Case Study
16-17 final exam

Recommended or Required Reading
Textbook
Additional Resources