TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ206 |
| Name | Tax Penalties and Enforcement Law |
| Term | 2017-2018 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
Prof. Dr. SONER YAKAR (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
It is aimed to inform and deepen the students about ensuring the tax penalty system and Securing your tax return and forced training.
Course Content
General information about criminal law; Sanctions scheme; The characteristics and basic principles of criminal law; The place of tax penal law in criminal law; A general overview of tax procedural provisions in terms of the authority of the tax administration to punish; Proof assessment; Re you assess; Tax penalties and legal nature; Criteria that distinguish administrative penalties from public penalties; Responsibility in tax criminal law; Administrative tax offenses; Public tax offenses; Participation, acceptance, reduction in penalty, recurrence; Punishment is the end of the relationship, payment, death, time limit, amnesty, compromise /Principles of tax executive law; The legal nature of public procurement; The payment mechanism at the tax rate; Postponement institution; Delay interest and default interest; The ways of pursuing the law in tax law; Follow-up through harassment; Follow-up through collateralization of money; Bankruptcy; Protection of public receivables; Collateral and precautionary seizure; Precautionary accrual; Time limits prohibition and punishment.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define Tax Crimes and Punishments, List Tax Criminal Elements. |
| LO02 | Know the Tax Criminal Code of Criminal Law is applied to criminal law. |
| LO03 | Know the Characteristics of Tax Crime and Punishment, Know the Causes and Responsibilities of Tax Crime and Punishment |
| LO04 | Order and punish tax missteps |
| LO05 | Know the Tax Crimes and Punishments to be Tried in Criminal Courts |
| LO06 | Know the The process of investigation and prosecution of Tax Crimes and Penalties to be Tried in Criminal Courts is dominant. |
| LO07 | Knows and uses cases that remove tax penalties |
| LO08 | midterm exam |
| LO09 | Know the principles of tax executive law and the legal nature of public receivables |
| LO10 | He knows the payment schedule when he gets a tax. Calculate delay interest and delinquency interest |
| LO11 | Know the regulations that make it easier for the taxpayer, calculate postponement interest |
| LO12 | It has detailed information about Cover and arrestment impound from methods of protection of public receivables |
| LO13 | Inform about the precautionary assesment, preferential rights, Offshore exit |
| LO14 | İt is dominated by the payment order and goods declaration. |
| LO15 | It is dominated that the merchandise be sold and turned into money. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 3 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 2 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 5 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 5 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Tax Crimes and Penalties, Elements of Tax Crimes | reading | |
| 2 | Criminal Law Rules Applied in Tax Crime and Punishment | reading | |
| 3 | Caracteristics of Tax Crime and Punishments, Causes and Responsibility of Tax Crime and Punishment | reading | |
| 4 | Tax offenses and penalties: Tax penalty misconduct, irregular misconduct, special procedural misconduct | reading | |
| 5 | Tax Crimes and Punishments to be Tried in Criminal Courts | reading | |
| 6 | Tax Crimes and Punishments to be Tried in Criminal Courts(Continue) | reading | |
| 7 | Payment of Tax Penalties and The cases that remove the penalty | reading | |
| 8 | midterm exam | ||
| 9 | Principles of tax executive law and the legal nature of public receivables | reading | |
| 10 | Payment mechanism, Delay interest and default interest | reading | |
| 11 | Cases that end up buying public, Arrangements facilitating taxpayers | reading | |
| 12 | Protection of public receivables; Cover and arrestment impound | reading | |
| 13 | precautionary assesment, preferential rights, Offshore exit | reading | |
| 14 | Payment order and declaration of goods, Forced labor of the money: Turning the security into money,attachment, foreclosure, Seeking bankruptcy | reading | |
| 15 | Sale of broiled goods and conversion to money | reading | |
| 16 | final exam | ||
| 17 | final exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||