TÜRKÇE
ENGLISH
Information
| Code | HKU424 |
| Name | Tax Penal Law |
| Term | 2024-2025 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Arş.Gör.Dr. HARUN AKGÜL |
| Course Instructor |
1 2 |
Course Goal / Objective
This course, taxpayers do not comply with tax legislation which aims to reintegrate students with information about transactions and may face penalties
Course Content
Source of tax law and concept of taxing constitutional dimensions of taxation, issues related to tax procedure of law, taxpayer, tax responsible, tax subject, taxation process and tax office and it's duty, tax crimes and penalties, the administrative solution the tax conflicts.
Course Precondition
None
Resources
Vergi Ceza Hukuku, Yusuf Karakoç, Yetkin Yayınları, 2. Baskı, Ankara 2019.
Notes
Vergi Ceza Hukuku, Doğan Şenyüz, Ekin Yayınevi, 12. Baskı, Bursa 2022.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students understand the basic principles of tax offenses and related penaltiesTurkish tax system. |
| LO02 | Students understand the characteristics of the tax offenses and penalties. |
| LO03 | .Students will explain what to do in the face of situations that lead to tax crimes, compares and evaluates. |
| LO04 | Students will explain the reasons for the termination of tax penalties. |
| LO05 | Students understand common rules of tax penalties |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the fundamental concepts and principles of law. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognizes the historical and sociological development process of law and legal norms. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Comprehends the research, analysis and interpretation methods of legal science. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Solves the legal problems encountered by using the knowledge has acquired | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. | 4 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Be sensitive to social and legal problems with a sense of social responsibility. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | By gaining self-learning skills, evaluates the information which has learned with a critical approach. | 2 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses technical legal knowledge in both Turkish and English verbally or in writing. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses information and communication technologies related to law effectively. | 3 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follows the legal developments at national and international. | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Adopts a democratic, secular and social state of law. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept and types of punishment | reading | Öğretim Yöntemleri: Anlatım |
| 2 | Comparison of Tax blames and tax crimes | reading | Öğretim Yöntemleri: Anlatım |
| 3 | Tax blames types: elements of blame and penalty tax loss | reading | Öğretim Yöntemleri: Anlatım |
| 4 | General examination of the elements of blame and punishment of irregularities | reading | Öğretim Yöntemleri: Anlatım |
| 5 | Examination of the elements of fraud and the penalties for special blame | reading | Öğretim Yöntemleri: Anlatım |
| 6 | Tax offenses mergers, investments and recurring | reading | Öğretim Yöntemleri: Anlatım |
| 7 | Tax offenses and penalties that removes the reasons: The fault status, error, force majeure | reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | mnesty, leniency and rehabilitation, reconciliation, abandoned, tax penalties discount Prescription. Tax crimes, punishing style | reading | Öğretim Yöntemleri: Anlatım |
| 10 | Types of tax crimes | reading | Öğretim Yöntemleri: Anlatım |
| 11 | Crime of smuggling, the tax violates the privacy of the crime, the attack Dignity and honor crimes, the crime of making private affairs of taxpayers. | reading | Öğretim Yöntemleri: Anlatım |
| 12 | Criminal tax offenses that affect the relationship between and ending the case | reading | Öğretim Yöntemleri: Anlatım |
| 13 | Criminal tax offenses that affect the relationship between and ending the cases | reading | Öğretim Yöntemleri: Anlatım |
| 14 | The trial and punishment fall, death, reprieve | reading | Öğretim Yöntemleri: Anlatım |
| 15 | Conditional Release; timeout; complaint abandonment; Reconciliation, Repentance, and pre-paymen | reading | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Examination | Ölçme Yöntemleri: Yazılı Sınav |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||