PFZ206 Tax Penalties and Enforcement Law

5 ECTS - 3-0 Duration (T+A)- 4. Semester- 3 National Credit

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
Prof. Dr. NESLİHAN COŞKUN KARADAĞ (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

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

Update Time: 08.05.2024 10:49