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| MLY6560 | Tax Crimes and Misdemeanors | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Third Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Cemil RAKICI | | Co-Lecturer | Prof. Dr. Cemil RAKICI | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The purpose of this course, putting forward the basic principles of criminal law, tax, misdemeanor and criminal tax penalties hukununun müeyde within the terms of the student to pass the basics. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | The understanding and application of tax penalties | 1 | 1, | | PO - 2 : | The treatment of the basic concepts of criminal law with the duty | 1 | 1, | | PO - 3 : | Of a fiscal nature of the relationship between crime and the criminal law offenses understanding of the meaning of | 2,4 | 2,6, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| General Information on Criminal Tax Law, Criminal Law, Tax Liability, Tax Misdemeanors
Special Appearance fault of Tax Forms, Tax Misdemeanor and Termination Penalties, Tax Crimes
Special Appearance Types of Tax Crimes, Tax Crimes and Penalties Termination |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | definition of tax | | | Week 2 | Tax liability in criminal law | | | Week 3 | Aspects of criminal responsibility, | | | Week 4 | Tax Misdemeanors | | | Week 5 | The nature of the penalties under the Tax Procedures Law | | | Week 6 | Special forms of tax misdemeanors | | | Week 7 | Ending of tax penalties | | | Week 8 | Midterm Exam | | | Week 9 | Tax crimes and penalties | | | Week 10 | Special forms of tax crimes | | | Week 11 | Differences in tax crimes | | | Week 12 | Forgiveness of tax penalties | | | Week 13 | The role of the state on tax penalties | | | Week 14 | Tax issues | | | Week 15 | The ending of the tax crimes | | | Week 16 | Final Exam | | | |
| 1 | Hasan Hüseyin Bayraklı, Vergi Ceza Hukuku, Külcüoğlu Kültür Merkezi. | | | |
| 1 | Vergi ceza hukuku kabahatleri ve suçları, Doğan Şenyüz, Ekin kitabevi. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 8 | | 1 | 30 | | In-term studies (second mid-term exam) | 12 | | 1 | 20 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Arasınav için hazırlık | 40 | 2 | 80 | | Arasınav | 1 | 1 | 1 | | Ödev | 5 | 1 | 5 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 23 | 4 | 92 | | Dönem sonu sınavı | 2 | 1 | 2 | | Diğer 1 | 2 | 1 | 2 | | Total work load | | | 225 |
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