School/Faculty/Institute	Graduate School
Course Code	HUK 664
Course Title in English	Administrative and Judicial Resolution of Tax Crimes and Misdemeanors and Current Approaches
Course Title in Turkish	Vergi Suç ve Kabahatlerinin İdari ve Yargı Alanında Çözümlenmesi ve Güncel Sorunlar
Language of Instruction	TR
Type of Course	Lecture
Level of Course	Advanced
Semester	Fall
Contact Hours per Week	Lecture: 3 Recitation: 0 Lab: 0 Other: 0
Estimated Student Workload	188 hours per semester
Number of Credits	7.5 ECTS
Grading Mode	Standard Letter Grade
Pre-requisites	None
Co-requisites	None
Expected Prior Knowledge	None
Registration Restrictions	Only PhD Students
Overall Educational Objective	Perception of the sanctions of taxpayers' illegal acts and ways to avoid being a tax offender.
Course Description	The types of tax crimes and misdemeanors are examined, the differences between the acts that constitute crimes and the acts deemed to be misdemeanors are explained, the sanctions are perceived, the ways of avoiding the sanctions regulated in the laws are examined, the current developments and opinions about the tax crimes and penalties in the administrative and judicial fields are discussed.

Course Learning Outcomes and Competences Upon successful completion of the course, the learner is expected to be able to: 1) It is understood which acts constitute what type of tax misdemeanor or crime. 2) Students determine the sanctions of tax crimes and misdemeanors. 3) Students analyze methods that eliminate or reduce tax crimes and misdemeanors. 4) Students analyze the ways of administrative and judicial control of tax crimes and misdemeanors.

Program Learning Outcomes/Course Learning Outcomes	1	2	3	4
1) *
2) *
3) *
4) *
5) *
6) *
7) *
8) *
9) *
10) *
11) *
12) *
13) *

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	*	H	Exam,HW,Presentation
2)	*	H	Exam,HW,Presentation
3)	*	H	Exam,HW,Presentation
4)	*	H	Presentation
5)	*	S	Exam,HW,Presentation
6)	*	S	Exam,HW,Presentation
7)	*	N
8)	*	N
9)	*	N
10)	*	N
11)	*	N
12)	*	N
13)	*	N

Prepared by and Date	BİNNUR ÇELİK , January 2024
Course Coordinator	AKTS1
Semester	Fall
Name of Instructor

Course Contents

Week	Subject
1)	Tax offenses, tax jurisdiction
2)	Tax offenses, tax jurisdiction
3)	Tax offenses, tax jurisdiction
4)	Tax offenses
5)	Tax offenses, tax jurisdiction
6)	Tax offenses, tax jurisdiction
7)	Tax offenses, tax jurisdiction
8)	Tax offenses, tax jurisdiction
9)	Tax offenses, tax administration
10)	Tax misdemeanors
11)	Tax misdemeanors
12)	Tax offenses
13)	Tax offenses, tax administration
14)	Administrative jurisdiction
15)	End of Semester Exams
16)	End of Semester Exams

Required/Recommended Readings	The decisions of the Council of State on tax crimes should be scanned, the provisions on tax crimes and misdemeanors regulated in the Tax Procedural Law and Law No. 6183 should be read both from the laws and from all relevant Tax Enforcement Law and Tax Procedural Law books, Criminal Law books should be read on issues related to criminal law. It is recommended to read current articles on tax crimes and misdemeanors.
Teaching Methods	A research and article-sized study should be prepared and presented.
Homework and Projects
Laboratory Work
Computer Use
Other Activities
Assessment Methods	Assessment Tools Count Weight Laboratory 7 % 0 Homework Assignments 3 % 0 Presentation 1 % 30 Midterm(s) 1 % 70 Final Examination 1 % 0 TOTAL % 100
Course Administration	celikbi@mef.edu.tr

ECTS Student Workload Estimation

Activity	No/Weeks	Hours			Calculation
	No/Weeks per Semester	Preparing for the Activity	Spent in the Activity Itself	Completing the Activity Requirements
Course Hours	14	3	3	2	112
Presentations / Seminar	1	32	2	2	36
Homework Assignments	1	40			40
Total Workload					188
Total Workload/25					7.5
ECTS					7.5