PAÜ .:. Eğitim Öğretim Bilgi Sistemi

Prospective Student

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
VUY 510	CRIMINAL LAW TAX	3 + 0	2nd Semester	6

COURSE DESCRIPTION

Course Level	Master's Degree
Course Type	Elective
Course Objective	Misdemeanor related to financial regulation in the Turkish legal system and penal provisions relating to offenses and to explain the problems that might be encountered in practice, according to the methodology of law based on reasoning power analysis is intended to gain skills.
Course Content	The definition of misdemeanor and felony Tax offenses and the nature of the species Penalties for tax offenses The termination of tax penalties in cases of misdemeanors The types and nature of tax crimes
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Tax purposes of criminal law, the basic features and concepts, theories, and can identify the sources.
2	Tax law rules of prayer before the authorities can use in accordance with the resolution of legal problems.
3	Tax law doctrine of criminal law in the context of arguments may determine.
4	Tax law may have the ability to solve problems; By identifying problems and solutions can create alternative solutions.

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	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Assignments	1	7	7
Mid-terms	1	29	29
Final examination	1	40	40
Presentation / Seminar Preparation	1	10	10
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
VUY 510	CRIMINAL LAW TAX	3 + 0	1	Turkish	2019-2020 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. İBRAHİM ORGAN	iorgan@pau.edu.tr		İİBF C0110	%

Goals		Misdemeanor related to financial regulation in the Turkish legal system and penal provisions relating to offenses and to explain the problems that might be encountered in practice, according to the methodology of law based on reasoning power analysis is intended to gain skills.
Content		The definition of misdemeanor and felony Tax offenses and the nature of the species Penalties for tax offenses The termination of tax penalties in cases of misdemeanors The types and nature of tax crimes

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 error 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
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

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

Contribution