Information Package / Course Catalogue
Tax Criminal and Jurisdiction Law
Course Code: MYL604
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The purpose of the course is to teach the regulations which take place at positive law concerning tax crime and punishment and to inform the students about the actions to be taken as individual and societal in the sense of placing the awareness of tax pay.

Course Content

At the course of tax criminal law, the topics such as the elements, determination, pursuance and the trial of tax crimes concerning the the terms which take part in tax procedural law and anti-smuggling law and customs law are all being discussed. Within this framework, this course aims at improving the datum of bachelor s degree, and also guiding the students, who have graduated from law faculty with bachelors degree and want to do academic study and search, on theory and practice.

Name of Lecturer(s)
Lec. Demet AKDENİZ
Learning Outcomes
1. to be able to explain tax offenses and fines content
2.to be able to locate of tax offenses and penalties on tax legislation in the whole
3.o be able to interpreting academic level information about tax offenses and penalties through effect of commercial life
4. to be able to discuss principles and procedures of dispute related to tax penalties.
5.to be able to xamine tax crimes and penalties in selected countries
Recommended or Required Reading
1.KARAKOÇ, Yusuf; Genel Vergi Hukuku, 5. Bası, (Yetkin Yayınları), Ankara 2016
2.ŞENYÜZ, Doğan; Vergi Ceza Hukuku, 4.Bası, (Ekin Yayınları), Bursa 2015
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about the purpose and content of the course
Week 2 - Theoretical
Qualified of tax penalization and type of tax crime and penalization
Week 3 - Theoretical
Constitutional fundamentals of tax criminal law
Week 4 - Theoretical
loss of tax as a Misdemeanour
Week 5 - Theoretical
issue and/or use an invoice in the nylon in terms of tax evasion offense
Week 6 - Theoretical
Account and accounting fraud in terms of tax evasion offense
Week 7 - Theoretical
Violation of secrecy of taxes a crime
Week 8 - Theoretical
Violation of secrecy of taxes a crime contınued
Week 9 - Theoretical
General rules related to tax crime and penalization
Week 10 - Theoretical
Responsibility to tax crime
Week 11 - Theoretical
Eliminate the causes of tax delinquency remove the causes of tax penalties
Week 12 - Theoretical
Tax crime in the anti-smuggling law
Week 13 - Theoretical
Tax crime in the customs law
Week 14 - Theoretical
Effect of tax courts and criminal courts decisions to each other evaluation of tax penalties of the european court of human rights
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination120121
TOTAL WORKLOAD (hours)130
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
OÇ-1
5
5
5
5
5
OÇ-2
5
4
5
4
4
OÇ-3
4
4
5
5
4
OÇ-4
5
5
5
5
5
OÇ-5
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026