TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ206 |
| Name | Tax Penalties and Enforcement Law |
| Term | 2021-2022 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to inform and deepen the students about ensuring the tax penalty system and Securing your tax return and forced training.
Course 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.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define Tax Crimes and Punishments, List Tax Criminal Elements. |
| LO02 | Know the Tax Criminal Code of Criminal Law is applied to criminal law. |
| LO03 | Know the Characteristics of Tax Crime and Punishment, Know the Causes and Responsibilities of Tax Crime and Punishment |
| LO04 | Order and punish tax missteps |
| LO05 | Know the Tax Crimes and Punishments to be Tried in Criminal Courts |
| LO06 | Know the The process of investigation and prosecution of Tax Crimes and Penalties to be Tried in Criminal Courts is dominant. |
| LO07 | Knows and uses cases that remove tax penalties |
| LO08 | midterm exam |
| LO09 | Know the principles of tax executive law and the legal nature of public receivables |
| LO10 | He knows the payment schedule when he gets a tax. Calculate delay interest and delinquency interest |
| LO11 | Know the regulations that make it easier for the taxpayer, calculate postponement interest |
| LO12 | It has detailed information about Cover and arrestment impound from methods of protection of public receivables |
| LO13 | Inform about the precautionary assesment, preferential rights, Offshore exit |
| LO14 | İt is dominated by the payment order and goods declaration. |
| LO15 | It is dominated that the merchandise be sold and turned into money. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | 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. | 3 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 0 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 2 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 2 |
| PLO06 | - | 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 | 4 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 5 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 4 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 3 |
| PLO12 | - | 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. | 2 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 3 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Tax Crimes and Penalties, Elements of Tax Crimes | reading | |
| 2 | Criminal Law Rules Applied in Tax Crime and Punishment | reading | |
| 3 | Caracteristics of Tax Crime and Punishments, Causes and Responsibility of Tax Crime and Punishment | reading | |
| 4 | Tax offenses and penalties: Tax penalty misconduct, irregular misconduct, special procedural misconduct | reading | |
| 5 | Tax Crimes and Punishments to be Tried in Criminal Courts | reading | |
| 6 | Tax Crimes and Punishments to be Tried in Criminal Courts(Continue) | reading | |
| 7 | Payment of Tax Penalties and The cases that remove the penalty | reading | |
| 8 | midterm exam | ||
| 9 | Principles of tax executive law and the legal nature of public receivables | reading | |
| 10 | Payment mechanism, Delay interest and default interest | reading | |
| 11 | Cases that end up buying public, Arrangements facilitating taxpayers | reading | |
| 12 | Protection of public receivables; Cover and arrestment impound | reading | |
| 13 | precautionary assesment, preferential rights, Offshore exit | reading | |
| 14 | Payment order and declaration of goods, Forced labor of the money: Turning the security into money,attachment, foreclosure, Seeking bankruptcy | reading | |
| 15 | Sale of broiled goods and conversion to money | reading | |
| 16 | final exam | ||
| 17 | final exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||