The aim of this course is to provide students with a comprehensive understanding of the fundamental concepts, principles, and practices related to the penal aspects of tax law. The course is designed to enable students to distinguish between tax misdemeanors and tax crimes, analyze the sanctions applicable to these acts, evaluate the relationship between tax penal law and constitutional safeguards, and develop a critical perspective on legal issues encountered in practice.

Conceptual foundations of tax criminal law, types of tax crimes, tax misdemeanors and administrative sanctions applied to them, the relationship between tax criminal law and criminal law, taxpayers' obligations and criminal responsibilities, the judicial process regarding tax penalties, current developments in tax criminal law are examined and evaluations are made through current judicial decisions and application examples.