| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Crimes and Penalties | KHK102 | Elective | Master's degree | 1 | Spring | 7 |
Name of Lecturer(s)
Associate Prof. Dr. Nuray AŞCI AKINCI
Learning Outcomes of the Course Unit
1) Classify the crimes of tax law.
2) Explain administrative offenses and penalties.
3) Explain in terms of criminal law offenses and penalties.
4) Explain enforcement and the disappearance of offenses.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | ||
| Learning Outcomes | |||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Tax Law Criminal Law
Course Contents
Legal Character of Tax Crimes, General Principles of Tax Crimes and Penalties, Kind of Tax Crimes and Penalties, Administrative Tax Crimes and Penalties, Juridical Tax Crimes and Penalties, Execution of Tax Punishment, Elimination of Tax Crimes.
Recommended or Required Reading
1- Prof. Dr. Yusuf Karakoç, Vergi Ceza Hukuku, Yetkin Yayınları, Ankara
2- Prof. Dr. Doğan Şenyüz, Vergi Ceza Hukuku, Ekin Yayınları, Bursa,
Planned Learning Activities and Teaching Methods
1) Lecture
2) Lecture
3) Question-Answer
4) Question-Answer
5) Discussion
6) Discussion
7) Brain Storming
8) Brain Storming
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required