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
KMH 7005 TAX CRIMINAL LAW ELECTIVE 3 0 0 6

Offered By

Public Law (Non-Thesis-Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

Public Law (Non-Thesis-Evening)

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. Within this framework, this course aims at improving the datum of bachelor s degree, and also guiding the students, who have graduated from law faculty with bachelors degree and want to do academic study and search, on theory and practice.

Learning Outcomes of the Course Unit

1   to be able to review the academic level of the obtained information related of Tax Criminal law on the bachelor's degree
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
6   to be able to discuss principles and procedures of dispute related to tax penalties.

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 MIDTERM EXAM
9 General rules related to tax crime and penalization
10 responsibility to tax crime
11 eliminate the causes of tax delinquency remove the causes of tax penalties
12 tax crime in the anti-smuggling law
13 tax crime in the customs law
14 effect of tax courts and criminal courts decisions to each other evaluation of tax penalties of the european court of human rights

Recomended or Required Reading

Main source:KARAKOÇ, Yusuf; Vergi Ceza Hukuku, 2. Baskı, (Yetkin Yayınları), Ankara 2019.
KARAKOÇ, Yusuf; Genel Vergi Hukuku, 5. Bası, (Yetkin Yayınları), Ankara 2011

Subsidiary sources: 1. ÖNCEL, Muallâ- KUMRULU, Ahmet- ÇAĞAN, Nami; Vergi Hukuku, 20. Bası, (Turhan Kitabevi), Ankara 2011.
2. MUTLUER, Kamil; Vergi Genel Hukuku, (Turhan Kitabevi), Ankara 2011.
3. CANDAN, Turgut; Vergi Suçları ve Cezaları, 3. Baskı (Maliye ve Hukuk Yayınları) Ankara 2010.
4. BAYRAKLI, Hasan Hüseyin; Genel Vergi Hukuku, (Derya Kitabevi), Afyon 2007.
5. KANETI, Selim; Vergi Hukuku, (Özdem Kardeşler Matbaası), Istanbul 1986-1987.
6. OKTAR, S.Ateş; Vergi Hukuku, 6. Bası, (Türkmen Kitabevi), Istanbul 2011.
7. SABAN, Nihal; Vergi Hukuku, 5. Baskı, ( Beta Yayınları), Istanbul 2009.
8. TUNCER, Selahattin; Vergi Hukuku ve Uygulaması, C.II, (Yaklaşım Yayınları), Ankara.2006.
9. ŞENYÜZ, Doğan; Vergi Ceza Hukuku, 4.Bası, (Ekin Yayınları), Bursa 2008.
10. EDIZDOĞAN, Nihat-TAŞ, Metin; Vergi Ceza Hukuku, (Ekin Kitabevi), Bursa 1993.

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 PRS PRESENTATION
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + PRS * 0.30 + FIN * 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + PRS * 0.30 + RST* 0.40


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 3 39
Preparation for midterm exam 1 30 30
Preparation for final exam 1 35 35
Preparing presentations 1 20 20
Preparations before/after weekly lectures 13 2 26
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 154

Contribution of Learning Outcomes to Programme Outcomes

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LO.311111
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LO.5111111
LO.61111

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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