
| 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 |
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.
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.
| Lec. Demet AKDENİZ |
| 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 |
| 1. | KARAKOÇ, Yusuf; Genel Vergi Hukuku, 5. Bası, (Yetkin Yayınları), Ankara 2016 |
| 2. | ŞENYÜZ, Doğan; Vergi Ceza Hukuku, 4.Bası, (Ekin Yayınları), Bursa 2015 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 20 | 1 | 21 |
| TOTAL WORKLOAD (hours) | 130 | |||
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 |