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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF735 |
| Name | Tax Penalties and Disputes |
| Term | 2018-2019 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to give information about the tax penalties and to show and analyze the solutions of the problems that arise between the tax administration and the taxpayer at the administrative stage.
Course Content
The tax offenses and crimes included in the Tax Procedures Law No. 213 are explained. The subject of the problems / disputes between the administration and the taxpayer is the subject of research. Consensus in the Law No 213, penalty reduction, error correction, regret and improvement, etc. At the administrative stage, solution ways are evaluated and evaluated within the framework of case studies.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students will be able to analyze the basic knowledge and principles of Criminal Law and Tax Criminal Law |
| LO02 | Analyze tax offenses and penalties and rules of practice |
| LO03 | Explain the reasons that terminate the tax penalties and evaluate the tax penalty system |
| LO04 | Question the source of tax disputes |
| LO05 | Understands the solution mechanisms of tax disputes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 3 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 5 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 1 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | general information about the scope and processing of the course | reading and understanding | |
| 2 | tax criminal law and general criminal law relationship | reading and understanding | |
| 3 | Development of tax penalty system | reading and understanding | |
| 4 | Tax fault, crimes and penalties | reading and understanding | |
| 5 | concept of conflict, disputes requiring tax penalty | reading and understanding | |
| 6 | Settlement mechanisms of disputes | reading and understanding | |
| 7 | Administrative mechanisms of disputes at administrative stage | reading and understanding | |
| 8 | Mid-Term Exam | ||
| 9 | Settlement as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | |
| 10 | rectification of errors as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | |
| 11 | reduction of penalty as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | |
| 12 | Penitence and Rectification as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | |
| 13 | Invitation to View as a solution mechanism at the administrative stage | research, reading, understanding, preparation for presentation | |
| 14 | Alternative dispute resolution mechanisms | research, reading, understanding, preparation for presentation | |
| 15 | general evaluation | interpretation, synthesis, analysis | |
| 16 | Term Exams | ||
| 17 | Term Exams |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||