TÜRKÇE
ENGLISH
Information
| Code | PFZ206 |
| Name | Tax Penalties and Enforcement Law |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
1 2 |
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
NONE
Resources
Vergi Hukuku-2022-Ekin yayınevi- Yazarlar: Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek
Notes
Vergi Kanunları
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 | Explain the Characteristics of Tax Crime and Punishment, Know the Causes and Responsibilities of Tax Crime and Punishment |
| LO04 | Order and punish tax missteps |
| LO05 | List the Tax Crimes and Penalties to be Tried in Criminal Courts |
| LO06 | Explain the The process of investigation and prosecution of Tax Crimes and Penalties to be Tried in Criminal Courts is dominant. |
| LO07 | Knowingly uses situations that eliminate Tax Penalties |
| LO08 | Explain the principles of tax executive law and the legal nature of public receivables |
| LO09 | Calculates delay interest and delinquency intereste according to the payment method in tax receivables. |
| LO10 | Explain the regulations that make it easier for the taxpayer, calculate postponement interest |
| LO11 | Explains details about collateral and precautionary lien, one of the methods of protection of public receivables. |
| LO12 | Explain the precautionary assesment, preferential rights, Offshore exit |
| LO13 | İt is dominated by the payment order and goods declaration. |
| LO14 | Explain the merchandise be sold and turned into money. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 2 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 5 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | 4 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Tax Crimes and Penalties, Elements of Tax Crimes | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 2 | Criminal Law Rules Applied in Tax Crime and Punishment | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 3 | Caracteristics of Tax Crime and Punishments, Causes and Responsibility of Tax Crime and Punishment | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 4 | Tax offenses and penalties: Tax penalty misconduct, irregular misconduct, special procedural misconduct | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 5 | Tax Crimes and Punishments to be Tried in Criminal Courts | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 6 | Tax Crimes and Punishments to be Tried in Criminal Courts(Continue) | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 7 | Payment of Tax Penalties and The cases that remove the penalty | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 8 | midterm exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Principles of tax executive law and the legal nature of public receivables | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 10 | Payment mechanism, Delay interest and default interest | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 11 | Cases that end up buying public, Arrangements facilitating taxpayers | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 12 | Protection of public receivables; Cover and arrestment impound | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 13 | precautionary assesment, preferential rights, Offshore exit | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 14 | Payment order and declaration of goods, Forced labor of the money: Turning the security into money,attachment, foreclosure, Seeking bankruptcy | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 15 | Sale of broiled goods and conversion to money | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 16 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | final exam | 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||