Information Package / Course Catalogue
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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Reading33318
Midterm Examination110111
Final Examination110212
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
3
3
3
3
3
3
3
3
3
OÇ-2
4
4
4
4
4
4
4
4
4
OÇ-3
3
5
5
4
4
4
4
4
4
OÇ-4
4
4
4
4
4
4
4
4
4
OÇ-5
4
4
4
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue