| 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
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| Pre-requisites |
None |
| Expected Prior Knowledge |
None |
| Co-requisites |
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 Description in Turkish |
Vergi suçları ve kabahatlerinin çeşitleri incelenir, suç oluşturan fiiller ile kabahat sayılan fiillerin aralarındaki farklar açıklanır, müeyyideler algılanır, müeyyidelerden kurtulmaya yol açan kanunlarda düzenlenmiş bulunan kurtulma yolları incelenir, idari ve yargı alanında vergi suç ve cezalarıyla ilgili güncel gelişmeler ve görüşler tartışılır. |
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.
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| Program Learning Outcomes/Course Learning Outcomes |
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Relation to Program Outcomes and Competences
| N None |
S Supportive |
H Highly Related |
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Program Outcomes and Competences |
Level |
Assessed by |
| 1) |
* |
H |
Exam,HW,Presentation
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| 2) |
* |
H |
Exam,HW,Presentation
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| 3) |
* |
H |
Exam,HW,Presentation
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| 4) |
* |
H |
Presentation
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| 5) |
* |
S |
Exam,HW,Presentation
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| 6) |
* |
S |
Exam,HW,Presentation
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| 7) |
* |
N |
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* |
N |
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* |
N |
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* |
N |
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* |
N |
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| 12) |
* |
N |
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* |
N |
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| Prepared by and Date |
BİNNUR ÇELİK , January 2024 |
| Course Coordinator |
AKTS1 |
| Semester |
Fall |
| Name of Instructor |
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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 |
Information Package / Course Catalogue