PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 409	PENALTY TAX LAW	3 + 0	5th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Elective
Course 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.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Students understand the basic principles of tax offenses and related penalties
2	Students understand the characteristics of the tax offenses and penalties
3	Students will explain what to do in the face of situations that lead to tax crimes, compares and evaluates.
4	Students will explain the reasons for the termination of tax penalties
5	Students understand common rules on penalties

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12
LO 001	5	5	5	5	5	5	5	5	5	5	5	5
LO 002	5	4	5	4	5	4	5	4	5	4	5	5
LO 003	5	4	5	4	5	4	5	4	5	4	5	5
LO 004	5	4	5	4	5	4	5	4	5	4	5	4
LO 005	5	4	5	4	5	4	5	4	5	4	5	4
Sub Total	25	21	25	21	25	21	25	21	25	21	25	23
Contribution	5	4	5	4	5	4	5	4	5	4	5	5

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	13	3	39
Assignments	1	10	10
Mid-terms	1	13	13
Final examination	1	26	26
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2018-2019 Fall	2	UMUT TEPEKULE
Details	2012-2013 Fall	2	ELVAN CENİKLİ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 409	PENALTY TAX LAW	3 + 0	2	Turkish	2018-2019 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. UMUT TEPEKULE	utepekule@pau.edu.tr		İİBF BB108	%70

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

Topics

Weeks	Topics
1	Concept and types of punishment
2	Comparison of Tax blames and tax crimes
3	Tax blames’ types: elements of blame and penalty tax loss
4	General examination of the elements of blame and punishment of irregularities
5	Examination of the elements of fraud and the penalties for special blame. Tax offenses mergers, investments and recurring
6	Tax offenses and penalties that removes the reasons: The fault status, error, force majeure
7	Amnesty, leniency and rehabilitation, reconciliation, abandoned, tax penalties discount Prescription. Tax crimes, punishing style
8	Types of tax crimes
9	Midterm
10	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.
11	Tax crimes mergers, investments and recurring
12	Criminal tax offenses that affect the relationship between and ending the case
13	The trial and punishment fall, death, reprieve
14	Conditional Release; timeout; complaint abandonment; Reconciliation, Repentance, and pre-payment

Materials

Materials are not specified.

Resources

Resources	Resources Language
Doğan Şenyüz, (2011), Vergi Ceza Hukuku, Ekin Yayınevi, Bursa	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Midterm Exam	40	Midterm Exam
Final Exam	60	Final Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student