Judicial Audit of Taxation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Tax Law

Course Contents

Tax cases and tax criminal cases in Tax Courts and Criminal Courts of First Instance

Weekly Schedule

1) Legal Remedies in Tax Judgment
2) Procedural Economics in Tax Judgment
3) The Right to Rest and Defense in Tax Proceedings
4) Filing a Tax Case
5) Decisions to be Made in the First Investigation in the Tax Litigation and Their Use in the Litigation Strategy
6) Suspension of Execution in Tax Judgment
7) Courts In Charge and Competent in Tax Judgment, Settlement of Disputes
8) Accepted Principles for Punishing Tax Offenses
9) Evidence in Tax Criminal Cases
10) Use and Evaluation of Evidence in Tax Litigation
11) Connection and Merger in Tax Cases, Litigation Expenses
12) Consolidation of Jurisprudence and Its Impact on the Judgment
13) Timeframes and the Effect of Timelines on the Judgment
14) Filing a Tax Criminal Case
15) Participation in a Tax Criminal Case

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

1) Lecture

Assessment Methods and Criteria

Contribution of Quiz to Course Grade	30%
Contribution of Final Examination to Course Grade	70%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required