Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Tax Criminal Law

Course Code	: MLY319
Course Type	: Area Elective
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

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.

Course Content

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.

Name of Lecturer(s)

Learning Outcomes

1.	Will be able to analyze the differences between tax misdemeanors and tax crimes.
2.	Will be able to evaluate the place of Tax Criminal Law in General Criminal Law and Tax Law.
3.	Will be able to recognize the acts that constitute tax misdemeanors and tax crimes.
4.	Will be able to comment on the deterrence of tax misdemeanors and crimes.
5.	Will be able to explain how the responsibility for tax penalties works and the reasons for the elimination of these penalties.

Recommended or Required Reading

1.	Doğan Şenyüz (2022), Vergi Ceza Hukuku, Ekin Kitabevi, Bursa.
2.	Yusuf Karakoç, (2019/10), Vergi Ceza Hukuku, Yetkin Yayınları, Ankara.

Weekly Detailed Course Contents

Week 1 - Theoretical

General information about the aim, content and resources of the course

Week 2 - Theoretical

Constitutional foundations and sources of tax criminal law

Week 3 - Theoretical

The place of Tax Criminal Law in General Criminal Law and Tax Law

Week 4 - Theoretical

General Theory of Crime and Elements of Crime

Week 5 - Theoretical

Distinction between crime and misdemeanor, classification of tax crimes and tax misdemeanors in general

Week 6 - Theoretical

Tax Evasion Misdemeanor and Sanction

Week 7 - Theoretical

General Irregularity and Special Irregularity Misdemeanors and Sanctions

Week 8 - Theoretical

Tax Evasion Crime, Acts and Sanctions

Week 9 - Theoretical

Tax Evasion Strain, Acts and Sanctions (continued)

Week 10 - Theoretical

The Crime of Violation of Tax Privacy and Sanctions

Week 11 - Theoretical

The Offense and Sanction of Seeing the Private Affairs of the Taxpayer

Week 12 - Theoretical

Responsibility in Tax Criminal Law

Week 13 - Theoretical

Special forms of tax crimes and misdemeanors: Attempt, Participation,

Week 14 - Theoretical

Reasons that eliminate tax offenses and penalties

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	5	2	98
Midterm Examination	1	10	1	11
Final Examination	1	10	1	11
TOTAL WORKLOAD (hours)				120

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	3	1	4	2	4	4	3	4	1	2
OÇ-2	3	1	4	2	4	4	3	4	1	2
OÇ-3	3	1	5	2	4	4	3	4	1	2
OÇ-4	3	2	5	2	4	4	3	5	2	2
OÇ-5	3	1	4	2	4	4	3	4	1	2