Course Name Code Semester T+U Hours Credit ECTS
Criminal Tax Law KHT 518 0 3 + 0 3 7
Precondition Courses <p>NONE</p>
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi MEHMET SAYDAM
Course Lecturers
Course Assistants

Arş Gör Kürşat Yemenici, Arş Gör Irmak Koruculu, Arş Gör Ubeydullah Turan, Arş Gör Yunus Emre Bozcu

Course Category
Course Objective

To explain the penal provisions regarding misdemeanors and crimes in the Turkish legal system and to gain the ability to solve the problems that may arise in practice based on judgment power in accordance with the legal methodology.

Course Content

It includes what the tax misdemeanors and crimes are, their elements, when they will be deemed to have been committed, how and to what amount the penalty will be deducted, and how the taxpayer or tax officer can apply for administrative and judicial remedies against these penalties.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define misdemeanor and crime, divide it into its elements and distinguish its features. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
2 Explain the types and characteristics of tax misdemeanors comparatively. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
3 Identifies and calculates the penalties for tax misdemeanors. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
4 Explain the situations that terminate or mitigate / affect the penalties of tax misdemeanors. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
5 Explain comparatively the types of tax offenses, the acts that make up these crimes and their nature Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
6 Identifies and interprets the penalties for tax crimes. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
7 It monitors the phases and functioning of the administrative and judicial process against tax misdemeanors and crimes. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
8 Explain the reasons ending tax penalties. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
9 Can evaluate the tax penalty system. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
10 Discuss the procedures and principles in disputes regarding tax penalties. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 The concept of misdemeanor and crime in general, the differences between misdemeanors and crimes, the scope of tax criminal law Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
2 General characteristics of tax misdemeanors, components of tax misdemeanors, tax competence, perpetrator and criminal capacity Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
3 Detecting tax misdemeanors; penalty procedure and its consequences, tax loss misdemeanor and penalty Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
4 Examination of the elements of general and special irregularity misdemeanor and their penalties Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
5 Merger, participation and recurrence in tax misdemeanors Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
6 Situations that eliminate / end or mitigate the penalty for tax misdemeanors Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
7 An overview of the tax procedural provisions in terms of the penalty authority of the tax administration Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
8 Exam
9 Perpetrator and accusation ability in terms of tax crimes; Circumstances limiting criminal capacity and removing fault Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
10 Types of tax crimes: Smuggling crime, The crime of violating tax privacy, The crime of doing the private business of the taxpayers, The crime of attacking dignity and honor Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
11 Unification, participation and repetition in tax crimes: Combination of crimes and combination of penalties; Recurrence and types of repetition; Affiliate and its types Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
12 Situations that affect and terminate the penalty in tax crimes Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
13 Applying to administrative and judicial remedies against tax misdemeanors and crimes Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
14 Termination of criminal relationship, payment, death, prescription, forgiveness, reconciliation Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa, related sections
Resources
Course Notes
Course Resources

Şenyüz, D. (2017). Vergi Ceza Hukuku, Ekin Kitabevi, Bursa

Donay, S. (2008) Ceza Mahkemesinde Yargılanan Vergi Suçları, Beta Yayınları, İstanbul

Bayraklı, H.H. (2012). Vergi Ceza Hukuku, Celepler Matbaacılık, Afyonkarahisar

Evaluation System
Semester Studies Contribution Rate
Total 0
Total 0
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Total Workload 0
Total Workload / 25 (Hours) 0
dersAKTSKredisi 7