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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAL 528PENAL TAX LAW3 + 01st Semester6

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
Course Objective To teach appliciation of tax jurisdiction. .
Course Content Tax jurisdiction concept, functions of the law of tax jurisdiction, principles of tax jurisdiction, judicial tax authorities, lawsuit of tax, proof and evidence in tax jurisdiction, legal remedies in the law of tax jurisdiction are analysed in this course .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
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
6students, tax litigation related to the ways and times to be followed comprehend
7Students explain the ways the tax law proceedings ordinary and extraordinary

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001441 5  
LO 00234  5  
LO 00355  5  
LO 00444  4  
LO 00545  5  
LO 00635  5  
LO 00744  5  
Sub Total27311 34  
Contribution4400500

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14228
Assignments11111
Mid-terms12525
Final examination13535
Presentation / Seminar Preparation11515
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2017-2018 Spring1İBRAHİM ORGAN
Details 2011-2012 Spring1İBRAHİM ORGAN
Details 2010-2011 Spring1ERSAN ÖZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAL 528 PENAL TAX LAW 3 + 0 1 Turkish 2017-2018 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. İBRAHİM ORGAN iorgan@pau.edu.tr İİBF C0110 %
Goals To teach appliciation of tax jurisdiction. .
Content Tax jurisdiction concept, functions of the law of tax jurisdiction, principles of tax jurisdiction, judicial tax authorities, lawsuit of tax, proof and evidence in tax jurisdiction, legal remedies in the law of tax jurisdiction are analysed in this course .
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 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
ResourcesResources Language
Doğan Şenyüz, (2011), Vergi Ceza Hukuku, Ekin Yayınevi, BursaTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes