Analysis of Tax Offenses

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Tax Law

Course Contents

Starting the tax investigation, determining the tax crime, discussing the elements of the crime, tax criminal proceedings, indirect sanctions applied to those who commit tax crimes

Weekly Schedule

1) Vergi İnceleme Usulü ve İncelemeye Başlama
2) Submission of Books and Papers, Examination Minutes, Explanation
3) Informality and Unfair Competition
4) Principle of economic approach, the line between tax avoidance and tax evasion and the concept of tax loss
5) Discussing the factors that lead to the crime of issuing and using forged or forged papers, concealing their contents.
6) Discussing the elements of the crimes related to the registry system and the reasons leading to the crime
7) Consolidation of crimes against tax privacy, trade secrets and personal data
8) Notification and Detection of Tax Offense, Tax Crime Report
9) Detection of perpetrators and partners in tax crimes
10) Researches to be done in the Investigation Phase of Tax Crime
11) Prosecution of Tax Crime, collection and evaluation of evidence
12) The effect of tax amnesty and tax court decisions on tax crime prosecution
13) Discussing the decisions of the Court of Cassation that bring principles to tax crimes
14) Indirect sanctions applied to tax offenders
15) 15

Recommended or Required Reading

1- Vergi incelemesi, ceza hukuku, vergi hukuku alanına yönelik kitap, makale, araştırma çalışmaları, mevzuat, yargı kararları

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