COURSE UNIT TITLE

: TAX CRIMINAL LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
HUK 3071 TAX CRIMINAL LAW ELECTIVE 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR YILDIRIM TAYLAR

Offered to

Law

Course Objective

The purpose of the course is to teach the regulations which take place at positive law concerning tax crime and punishment and to inform the students about the actions to be taken as individual and societal in the sense of placing the awareness of tax pay. At the course of tax criminal law, the topics such as the elements, determination, pursuance and the trial of tax crimes concerning the the terms which take part in tax procedural law and anti-smuggling law and customs law are all being discussed.

Learning Outcomes of the Course Unit

1   To be able to specify the informations of tax criminal law with the main lines
2   To be able to distinguish between tax misdemeanor and tax crimes in the meanıng of criminal law from each other
3   To be able to explain tax offenses and fines content
4   To be able to locate of tax offenses and penalties on tax legislation in the whole
5   To be able to interpreting academic level information about tax offenses and penalties through effect of commercial life

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about the purpose and content of the course
2 Qualified of tax penalization and type of tax crime and penalization
3 constitutional fundamentals of tax criminal law
4 loss of tax as a Misdemeanour
5 issue and/or use an invoice in the nylon in terms of tax evasion offense
6 account and accounting fraud in terms of tax evasion offense
7 violation of secrecy of taxes a crime
8 General rules related to tax crime and penalization
9 Midterm Exam
10 Midterm Exam
11 responsibility to tax crime
12 The reasons eliminate the causes of tax delinquency
13 tax crimes in anti-smuggling law tax crimes in customs law
14 Interaction between the decions of tax courts and criminal courts European Human Courts Perspective to Criminal Tax Law
15 General Evaluation

Recomended or Required Reading

Main Source:- Yusuf KARAKOÇ; Vergi Ceza Hukuku, 2. Baskı, (Yetkin Yayınları), Ankara 2019.
- Yusuf KARAKOÇ; Genel Vergi Hukuku - Ders Kitabı-, 2. Baskı, (Yetkin Yayınları), Ankara 2019.
Subsidiary Sources:
- Muallâ ÖNCEL/ Ahmet KUMRULU/ Nami ÇAĞAN/ Cenker GÖKER; Vergi Hukuku, 29. Baskı, (Turhan Kitabevi), Ankara 2020.
- Doğan ŞENYÜZ; Vergi Ceza Hukuku, 11. Baskı, (Ekin Yayınevi), Bursa 2020.
- Kamil MUTLUER/Nilay DAYANÇ KUZEYLI; Vergi Ceza Hukuku, (Istanbul Bilgi Üniversitesi Yayınları), Istanbul 2019.
- Selim KANETI/ Esra EKMEKÇI/ Gülsen GÜNEŞ/ Mahmut KAŞIKÇI; Vergi Hukuku, (Filiz Kitabevi), Istanbul 2019.
- Nihal SABAN; Vergi Hukuku, (Beta Yayınları), Istanbul 2020.
- Turgut CANDAN, Vergi Suçları ve Cezaları, 3. Baskı, (Maliye ve Hukuk Yayınları), Ankara 2010.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FCG FINAL COURSE GRADE
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 2 26
Preparations before/after weekly lectures 13 2 26
Preparation for midterm exam 1 16 16
Preparation for final exam 1 29 29
Midterm 1 1 1
Final 1 2 2
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.21111
LO.3111
LO.411
LO.511111111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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