
| Course Code | : MHY622 |
| 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 |
Mainly, contradictions that are panelized by fines, tax crimes and its sanctions in the field of Tax Law are studied. In this context, jurisdiction of government, individual’s legal assurances and administrative and legal application procedures against proceedings by government are discussed.
Notions and institutions within Tax Procedure Law in the field of Criminal Tax Law, Systematics of tax penalties and fraud regulations.
| Prof. Hakan ARSLANER |
| 1. | She/he masters a subject on differences between misdemeanors and crimes. |
| 2. | She/he knows penalties on tax receivable and accounts |
| 3. | Course makes taxpayers known what kind of tax crimes and crimes against penalties. |
| 4. | She/he knows what taxpayers can do against tax penalties. |
| 5. | Ability to understand and process national and international aspects of law by following up the jurisprudence and court practices |
| 1. | Vergi Ceza Hukuku, Doğan Şenyüz, Ekin Kitabevi, Bursa, 2011 |
| 2. | Nihal Saban, Vergi Hukuku |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 5 | 2 | 3 | 25 |
| Midterm Examination | 1 | 12 | 1 | 13 |
| Final Examination | 1 | 16 | 1 | 17 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 4 | 3 | 5 | 4 | 4 | 5 | 4 | 4 | 3 |
OÇ-2 | 4 | 3 | 5 | 4 | 3 | 4 | 3 | 4 | 5 |
OÇ-3 | 3 | 4 | 3 | 5 | 4 | 3 | 3 | 4 | 5 |
OÇ-4 | 4 | 5 | 4 | 3 | 5 | 4 | 3 | 3 | 4 |
OÇ-5 | 4 | 5 | 4 | 3 | 4 | 5 | 4 | 3 | 4 |