HKU424 Tax Penal Law

4 ECTS - 3-0 Duration (T+A)- 8. Semester- 3 National Credit

Information

Code HKU424
Name Tax Penal Law
Term 2024-2025 Academic Year
Semester 8. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Arş.Gör.Dr. HARUN AKGÜL
Course Instructor
1 2
Arş.Gör.Dr. HARUN AKGÜL (A Group) (Ins. in Charge)


Course Goal / Objective

This course, taxpayers do not comply with tax legislation which aims to reintegrate students with information about transactions and may face penalties

Course Content

Source of tax law and concept of taxing constitutional dimensions of taxation, issues related to tax procedure of law, taxpayer, tax responsible, tax subject, taxation process and tax office and it's duty, tax crimes and penalties, the administrative solution the tax conflicts.

Course Precondition

None

Resources

Vergi Ceza Hukuku, Yusuf Karakoç, Yetkin Yayınları, 2. Baskı, Ankara 2019.

Notes

Vergi Ceza Hukuku, Doğan Şenyüz, Ekin Yayınevi, 12. Baskı, Bursa 2022.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Students understand the basic principles of tax offenses and related penaltiesTurkish tax system.
LO02 Students understand the characteristics of the tax offenses and penalties.
LO03 .Students will explain what to do in the face of situations that lead to tax crimes, compares and evaluates.
LO04 Students will explain the reasons for the termination of tax penalties.
LO05 Students understand common rules of tax penalties


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the fundamental concepts and principles of law. 3
PLO02 Bilgi - Kuramsal, Olgusal Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. 4
PLO03 Bilgi - Kuramsal, Olgusal Identifies legal problems. 3
PLO04 Bilgi - Kuramsal, Olgusal Recognizes the historical and sociological development process of law and legal norms. 3
PLO05 Bilgi - Kuramsal, Olgusal Comprehends the research, analysis and interpretation methods of legal science. 4
PLO06 Beceriler - Bilişsel, Uygulamalı Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. 3
PLO07 Beceriler - Bilişsel, Uygulamalı Solves the legal problems encountered by using the knowledge has acquired 4
PLO08 Beceriler - Bilişsel, Uygulamalı Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. 4
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. 4
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Be sensitive to social and legal problems with a sense of social responsibility. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği By gaining self-learning skills, evaluates the information which has learned with a critical approach. 2
PLO12 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses technical legal knowledge in both Turkish and English verbally or in writing. 3
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. 3
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses information and communication technologies related to law effectively. 3
PLO15 Yetkinlikler - Alana Özgü Yetkinlik Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Follows the legal developments at national and international. 3
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Adopts a democratic, secular and social state of law.


Week Plan

Week Topic Preparation Methods
1 Concept and types of punishment reading Öğretim Yöntemleri:
Anlatım
2 Comparison of Tax blames and tax crimes reading Öğretim Yöntemleri:
Anlatım
3 Tax blames types: elements of blame and penalty tax loss reading Öğretim Yöntemleri:
Anlatım
4 General examination of the elements of blame and punishment of irregularities reading Öğretim Yöntemleri:
Anlatım
5 Examination of the elements of fraud and the penalties for special blame reading Öğretim Yöntemleri:
Anlatım
6 Tax offenses mergers, investments and recurring reading Öğretim Yöntemleri:
Anlatım
7 Tax offenses and penalties that removes the reasons: The fault status, error, force majeure reading Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam Ölçme Yöntemleri:
Yazılı Sınav
9 mnesty, leniency and rehabilitation, reconciliation, abandoned, tax penalties discount Prescription. Tax crimes, punishing style reading Öğretim Yöntemleri:
Anlatım
10 Types of tax crimes reading Öğretim Yöntemleri:
Anlatım
11 Crime of smuggling, the tax violates the privacy of the crime, the attack Dignity and honor crimes, the crime of making private affairs of taxpayers. reading Öğretim Yöntemleri:
Anlatım
12 Criminal tax offenses that affect the relationship between and ending the case reading Öğretim Yöntemleri:
Anlatım
13 Criminal tax offenses that affect the relationship between and ending the cases reading Öğretim Yöntemleri:
Anlatım
14 The trial and punishment fall, death, reprieve reading Öğretim Yöntemleri:
Anlatım
15 Conditional Release; timeout; complaint abandonment; Reconciliation, Repentance, and pre-paymen reading Öğretim Yöntemleri:
Anlatım
16 Term Exams Ölçme Yöntemleri:
Yazılı Sınav
17 Term Examination Ölçme Yöntemleri:
Yazılı Sınav


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 7 7
Final Exam 1 18 18
Total Workload (Hour) 109
Total Workload / 25 (h) 4,36
ECTS 4 ECTS

Update Time: 07.05.2024 08:20