Information Package / Course Catalogue
Tax Criminal Law
Course Code: ML304
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

What would face such sanctions and the administrative and legal remedies in this case will go the way that you have to fulfill the tax obligations of individuals and their property, in a manner contrary to the case law Knowing what to teach.

Course Content

Which way will go to taxpayers that face misdemeanor and criminal penalties,what is the sanctions on them, and what are the ways to reduce or contain the degree of punishment for related crimes.

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
1.It makes students know what is the differences between misdemeanors and offenses
2.It makes students know what is the sanctions against to tax misdemeanours
3.Tax misdemeanor and crimes against the penalties shall be imposed as a result of knowledge about ways to get rid of penalty can be up to taxpayers
4.Students will explain the reasons for the termination of tax penalties
5.Students understand common rules on penalties
Recommended or Required Reading
1.Doğan Şenyüz (2012), Vergi Ceza Hukuku, Ekin Yayınevi,Bursa
2.Ders için hazırlanan ppt sunusu
Weekly Detailed Course Contents
Week 1 - Theoretical
The Relationship with Tax Criminal Law and Other Branches of Law
Week 2 - Theoretical
Assessment of Criminal Tax Law by Principles of Criminal Law
Week 3 - Theoretical
Differences of Tax Misdemeanor and Crime Under the Criminal Tax Law
Week 4 - Theoretical
Tax Misdemeanors:Tax Evasion and its punishment
Week 5 - Theoretical
Tax Irregularities and Their Penalties
Week 6 - Theoretical
Special Tax Irregularities and Their Penalties
Week 7 - Theoretical
Repeating-Merging-Associate for Tax Misdemeanors
Week 8 - Theoretical
Tax Crime: Trafficking Crime and Evaluation of Elements of Crime of Punishment
Week 9 - Theoretical
Tax Crime: Trafficking Crime and Evaluation of Elements of Crime of Punishment
Week 10 - Theoretical
Other Tax Crimes and Penalties Under Tax Procedural Code and Other Arranged Laws
Week 11 - Theoretical
Repeating-Merging-Associate for Tax Crimes
Week 12 - Theoretical
Elimination of Tax Penalties
Week 13 - Theoretical
Elimination of Tax Penalties by Administrative Ways: Reconciliation-Regret-Discount for penalties
Week 14 - Theoretical
Elimination of Tax Penalties by Administrative Ways: Reconciliation-Regret-Discount for penalties
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Assignment1336
Midterm Examination1819
Final Examination1819
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
5
5
4
5
4
5
4
OÇ-2
5
4
5
4
4
4
4
OÇ-3
4
4
4
4
5
4
5
5
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026