Information Package / Course Catalogue
Tax Criminal Law and Applications
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
Objectives of the Course

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.

Course Content

Notions and institutions within Tax Procedure Law in the field of Criminal Tax Law, Systematics of tax penalties and fraud regulations.

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
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
Recommended or Required Reading
1.Vergi Ceza Hukuku, Doğan Şenyüz, Ekin Kitabevi, Bursa, 2011
2.Nihal Saban, Vergi Hukuku
Weekly Detailed Course Contents
Week 1 - Theoretical
Tax Law in the Legal System, and the Connections with the other branches of law
Week 2 - Theoretical
Discussion of Tax Law and Criminal Law Connection
Week 3 - Theoretical
Discussion on Status of Tax Penalties Against Tax Liability and Officers
Week 4 - Theoretical
Assessment of Basic Principles of Criminal Law Criminal Tax Law
Week 5 - Theoretical
Tax loss and Stage of tax accrued
Week 6 - Theoretical
General Fraud misdeed and conditions of arbitrary assessment
Week 7 - Theoretical
Special Irregularities and Evaluation on framework of the provisions of mergers-recurrence and Associates
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Crime of Tax Smuggling and Evaluation of the duties and powers of public prosecutors for tax smuggling.
Week 10 - Theoretical
Tax penalties for misdemeanor and merger-associates and recurrence
Week 11 - Theoretical
Evaluation of removed tax penalities terms on constitutional Principles of Taxation.
Week 12 - Theoretical
Tax Penalties and legality principle
Week 13 - Theoretical
Crimes for Violation of Tax privacy
Week 14 - Theoretical
Principle of Economical Approach in Tax Law.
Week 15 - Theoretical
Intent and Negligence for Criminal Tax Law
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 - Theory142370
Individual Work52325
Midterm Examination112113
Final Examination116117
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026