TÜRKÇE
ENGLISH
Information
| Code | PF735 |
| Name | Tax Penalties and Disputes |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| 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 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 | She/He has qualified and advanced knowledge about public economy and public finance. | |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 1 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. | 2 |
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 |
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 | ||