COURSE UNIT TITLE

: FIGHTING AGAINST FINANCIAL CRIMES AND TAX CRIMINAL LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7206 FIGHTING AGAINST FINANCIAL CRIMES AND TAX CRIMINAL LAW COMPULSORY 3 0 0 5

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

Tax on Tax Procedure Law, Criminal Law, and institutions within the scope of the concept overall systematic examination of the tax fines, smuggling and examination of relevant legislation is the primary objective of this course.

Learning Outcomes of the Course Unit

1   To learn what the tax offenses and penalties in tax law
2   Penalties for tax offenses prosecuted by the criminal courts and analyzes
3   Tax penalties for states to eliminate or mitigate
4   Tax disputes are taught solutions to administrative level
5   Taxes are assessed trial process
6   Tax administration should guarantee the public will be shown ways to collect and take by force

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 With the concept of misdemeanor and felony criminal tax
2 Tax fault of attributes and elements of the overall
3 Tax license and criminal responsibility
4 Types of fault of the tax, the tax loss, irregularities
5 Cutting procedure results in fines, penalties and criminal tax infractions
6 Mergers and participate in tax infractions
7 Recurring tax infractions
8 Ways to get rid of fines and tax penalties mitigate the circumstances
9 Tax penalties on states to eliminate
10 Judicial proceedings and litigation
11 Tax crimes and the elements
12 Tax offenses kinds of smuggling, making the taxpayer's private affairs ...
13 Penalties or the termination circumstances affecting
14 With the concept of misdemeanor and felony criminal tax, Tax fault of attributes and elements of the overall

Recomended or Required Reading

Main Source:
1. Vergi Ceza Hukuku Vergi Kabahatleri ve Suçları, Doğan Şenyüz, Ekin Kitabevi 2022.
2. Teori ve Pratik Yönleriyle Vergi ve Vergi Ceza Hukuku, Bekir Baykara, Maliye Hesap Uzmanları Derneği, Ankara 2011
Helpful source:
1. Hasan Hüseyin BAYRAKLI, Vergi Ceza Hukuku, Afyon 2006
References:
Other course materials: Contact other books, articles, reports, judicial decisions and so on. resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical applications

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


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

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.232.4210260, E-posta: zeynep.arikan@deu.edu.tr

Office Hours

Wednesday, 14:00 16:00; Thursday, 15:00 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 0 0 0
Preparing presentations 0 0 0
Final 1 15 15
Midterm 1 15 15
TOTAL WORKLOAD (hours) 134

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.21111
LO.3111
LO.4111
LO.51111
LO.6

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

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