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

Tax Misdemeanor, Crimes and Penalties

Course Code	: MHY506
Course Type	: Area Elective
Couse Group	: Second Cycle (Master'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)

Learning Outcomes

1.	To be able to make students know what is the differences between misdemeanors and offenses
2.	To be able to make 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.	It makes students know what is the differences between misdemeanors and offenses.
5.	It makes students know what is the sanctions against to tax misdemeanours.

Recommended or Required Reading

1.	Doğan Şenyüz (2012), Vergi Ceza Hukuku, Ekin Yayınevi,Bursa
2.	Turgut CANDAN (2010), Vergi Suçları ve Cezaları, Seçkin Yayıncılık

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 - Intermediate Exam

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

Administrative Ways Elimination of Tax Penalties: Tax Errors and Corrections of Errors

Week 15 - Theoretical

Elimination of Tax Penalties by Legal Ways

Week 16 - Final Exam

Final exam

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	3	3	84
Reading	3	3	3	18
Midterm Examination	1	10	1	11
Final Examination	1	10	2	12
TOTAL WORKLOAD (hours)				125

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

Person Responsible for Information Package