PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
HUK 313	TAX CRIMINAL LAW	2 + 0	5th Semester	4

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Elective
Course Objective	This course aims to give information to taxpayers about what transactions and penalties they may face if they do not comply with tax legislation.
Course Content	General information about criminal law, sanctions scheme; characteristics and basic principles of criminal law, place of criminal law in criminal law, overview of tax procedural provisions in terms of punishment authority of tax administrators, replenishment assessment, tax penalty and legal nature, criteria to distinguish administrative penalties with public penalties, tax criminal law driving license, administrative tax offenses, public tax offenses; participation; assembly; penalties, penalties, punishment, payment, death, timeframe, amnesty, compromise.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To provide students with information about which transactions and penalties they may face if taxpayers do not comply with tax legislation

COURSE'S CONTRIBUTION TO PROGRAM

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	2	28
Hours for off-the-classroom study (Pre-study, practice)	11	2	22
Mid-terms	1	20	20
Final examination	1	34	34
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	1	ÖMER FARUK BAYRAKCI

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
HUK 313	TAX CRIMINAL LAW	2 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. ÖMER FARUK BAYRAKCI	obayrakci@pau.edu.tr		İİBF B0121	%70

Goals		This course aims to give information to taxpayers about what transactions and penalties they may face if they do not comply with tax legislation.
Content		General information about criminal law, sanctions scheme; characteristics and basic principles of criminal law, place of criminal law in criminal law, overview of tax procedural provisions in terms of punishment authority of tax administrators, replenishment assessment, tax penalty and legal nature, criteria to distinguish administrative penalties with public penalties, tax criminal law driving license, administrative tax offenses, public tax offenses; participation; assembly; penalties, penalties, punishment, payment, death, timeframe, amnesty, compromise.

Topics

Weeks	Topics
1	General Information About Misdemeanors and Crimes
2	Differences Between Misdemeanors and Crimes
3	General Information on Tax Misdemeanors
4	Tax Misdemeanors Regulated in the Tax Procedure Law - Tax Loss
5	Tax Misdemeanors - Irregularities Regulated in the Tax Procedure Law
6	Tax Misdemeanors - Special Irregularities Regulated in the Tax Procedure Law
7	Special Situations Regarding Tax Misdemeanors
8	Partial or Complete Cancellation of Tax Misdemeanors
9	General Information on Tax Crimes
10	Crimes Regulated in the Tax Procedure Law - Tax Evasion Crime
11	Other Crimes Regulated in the Tax Procedure Law
12	Special Situations Regarding Tax Crimes
13	Cancellation of Tax Criminality and Tax Penalties
14	Review of Judicial Decisions and Practical Case Resolution

Materials

Materials are not specified.

Resources

Resources	Resources Language
Doğan Şenyüz, Vergi Ceza Hukuku, 12. B., 2022, Ekin Yayınevi, Bursa.	Türkçe

Course Assessment

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

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

Prospective Student