TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF735 |
| Name | Tax Penalties and Disputes |
| Term | 2024-2025 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to give information about tax penalties, to analyze and to analyze the visible progress between the tax administration and the taxable person
Course Content
ıt will be ecplained that the tax disputes and penalties included in the Tax Procedures Law No. 213. The subject of the problems / disputes between the administration and the taxpayer is the subject of research. Consensus in the Law No 213, penalty reduction, error correction, regret and improvement, etc. At the administrative stage, solution ways are evaluated and evaluated within the framework of case studies.
Course Precondition
NONE
Resources
Vergi Hukuku, Mualla Öncel, Ahmet Kumrulu, Nami Çağan; Vergi Hukuku, Yusuf Karakoç
Notes
Articles given in the course
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students will be able to analyze the basic knowledge and principles of Criminal Law and Tax Criminal Law |
| LO02 | Analyze tax offenses and penalties and rules of practice |
| LO03 | Explain the reasons that terminate the tax penalties and evaluate the tax penalty system |
| LO04 | Question the source of tax disputes |
| LO05 | Understands the solution mechanisms of tax disputes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 3 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 5 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 1 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | general information about the scope and processing of the course | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | tax criminal law and general criminal law relationship | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Development of tax penalty system | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Tax fault, crimes and penalties | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | concept of conflict, disputes requiring tax penalty | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Settlement mechanisms of disputes | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Administrative mechanisms of disputes at administrative stage | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Sözlü Sınav, Ödev |
|
| 9 | Settlement as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 10 | rectification of errors as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 11 | reduction of penalty as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 12 | Penitence and Rectification as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 13 | Invitation to View as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 14 | Alternative dispute resolution mechanisms | research, reading, understanding, preparation for presentation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 15 | general evaluation | interpretation, synthesis, analysis | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Grup Çalışması, Örnek Olay |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Homework | 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||