COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 409PENALTY TAX LAW3 + 05th Semester5

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 prerequisites.
Corequisite No corequisites.
Mode of Delivery Face to face

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 01555555555555
LO 02545454545455
LO 03545454545455
LO 04545454545454
LO 05545454545454
Sub Total252125212521252125212523
Contribution545454545455

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2012-2013 Fall1ELVAN CENİKLİ

Course Details
Course Code:  MALI 409 Course Title:  PENALTY TAX LAW
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2012-2013 Fall
Course Coordinator :  E-Mail:  Phone Number : 
Course Location İİBF B0211,
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.
Attendance : %
Topics
WeeksTopics
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
ResourcesResources Language
Doğan Şenyüz, (2011), Vergi Ceza Hukuku, Ekin Yayınevi, BursaTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes