| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Criminal Tax Law | KHT 518 | 0 | 3 + 0 | 3 | 7 |
| Ön Koşul Dersleri | NONE |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. MEHMET SAYDAM |
| Dersi Verenler | |
| Dersin Yardımcıları | Arş Gör Kürşat Yemenici, Arş Gör Irmak Koruculu, Arş Gör Ubeydullah Turan, Arş Gör Yunus Emre Bozcu |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | 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. |
| Dersin İçeriği | 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. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | 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 |
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 100 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|