MAB766 - PROBLEMS of TAX CRIMINAL LAW
| Course Name | Code | Semester | Theory (hours/week) |
Application (hours/week) |
Credit | ECTS |
|---|---|---|---|---|---|---|
| PROBLEMS of TAX CRIMINAL LAW | MAB766 | Spring | 3 | 0 | 3 | 8 |
| Prequisites | None | |||||
| Course language | Turkish | |||||
| Course type | Elective | |||||
| Mode of Delivery | Face-to-Face | |||||
| Learning and teaching strategies | Lecture Discussion Question and Answer | |||||
| Instructor (s) | Department Staff | |||||
| Course objective | Explaining the criminal provisions for guilt and crimes within Turkish tax law system and gaining the ability to solve possible problems in practice based on judgement in accordance within law methodology | |||||
| Learning outcomes |
| |||||
| Course Content | Guilt and faults regarding financial regulation within Turkish law system | |||||
| References | Tax Criminal Law Doğan Şenyüz; Theoretical Basics Of Tax Jurisdiction Law Ahmet G.Kumrulu | |||||
Course outline weekly
| Weeks | Topics |
|---|---|
| Week 1 | Crime and guilt concepts in tax law. Differences between crime and guilt. The scope of Tax Criminal Law, Tax Competency, Crime Competency |
| Week 2 | Loss of Tax Guilt and Penalty |
| Week 3 | General irregularity guilt and penalty |
| Week 4 | Special irregularity guilt and penalty |
| Week 5 | Merging, participation and repetition of the tax guilt: Merging conditions and penalties, participation |
| Week 6 | Interim exam |
| Week 7 | Ways to get rid of tax guilt and penalties: Death, Cancellation, Mistakes, Deduction on penalties, Force Majeure |
| Week 8 | Ways to get rid of tax guilt and penalties: Mistakes, Regression, Conciliation before and after assessment |
| Week 9 | General explanations and rules about tax guilt and penalties; |
| Week 10 | Offender and imputation ability in terms of tax crimes, situations which limit and remove the guiltiness of criminal competency |
| Week 11 | Interim exam |
| Week 12 | Crime of evasion |
| Week 13 | Crimes of infringing tax confidentiality, executing private Works of obligators, assault on pride and honor |
| Week 14 | Merging, participation and repetition of the tax guilt: Merging of tax crimes and penalties, recurrence and types of recurrence, participation and its types |
| Week 15 | Situations which affect and end the crime in tax crimes: Execution, Death, Remission, Postponement, lapse of time, etc. |
| Week 16 | Final exam |
Assesment methods
| Course activities | Number | Percentage |
|---|---|---|
| Attendance | 0 | 0 |
| Laboratory | 0 | 0 |
| Application | 0 | 0 |
| Field activities | 0 | 0 |
| Specific practical training | 0 | 0 |
| Assignments | 0 | 0 |
| Presentation | 1 | 25 |
| Project | 0 | 0 |
| Seminar | 0 | 0 |
| Midterms | 1 | 25 |
| Final exam | 1 | 50 |
| Total | 100 | |
| Percentage of semester activities contributing grade succes | 2 | 50 |
| Percentage of final exam contributing grade succes | 1 | 50 |
| Total | 100 | |
WORKLOAD AND ECTS CALCULATION
| Activities | Number | Duration (hour) | Total Work Load |
|---|---|---|---|
| Course Duration (x14) | 14 | 3 | 42 |
| Laboratory | 0 | 0 | 0 |
| Application | 0 | 0 | 0 |
| Specific practical training | 0 | 0 | 0 |
| Field activities | 0 | 0 | 0 |
| Study Hours Out of Class (Preliminary work, reinforcement, ect) | 14 | 3 | 42 |
| Presentation / Seminar Preparation | 1 | 43 | 43 |
| Project | 0 | 0 | 0 |
| Homework assignment | 0 | 0 | 0 |
| Midterms (Study duration) | 1 | 33 | 33 |
| Final Exam (Study duration) | 1 | 80 | 80 |
| Total Workload | 31 | 162 | 240 |
Matrix Of The Course Learning Outcomes Versus Program Outcomes
| D.9. Key Learning Outcomes | Contrubition level* | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1. The student deepens the actual and advanced knowledge in his/her field by leaning to his/her graduate competence, reaches original definations to bring innovation to his/her field. The student realized interdisciplinary interaction andcome to original conclusions by using expert's knowledge in analysis, synthesis and evaluation of new and complex ideas. | X | ||||
| 2. The student has knowledge and interpretation skills about economic and fiscal phases of societies and relations between societies. | X | ||||
| 3. The student has the skill of knowledge transferring the knowledge in his/her filed. | X | ||||
| 4. The student has mastered basic knowledge of statistics and processes of reasonning which are necessary for his/her field. | X | ||||
| 5. The student has skills of analyzing teh knowledge he/she acquired in his/her field, interpreting and evaluating them using the knowledge he/she brought from other fields, making suggestions for solution, evaluating critical approaches. Within the process he/she behaves in harmony with cultural, scientific and ethical values. | X | ||||
| 6. The student can prepare reports and works inaccordance with academic rules in the light of the knowledge he/she acquired in his/her field. | X | ||||
| 7. The student produces new information by interpreting the acqired knowledge. He/she makes original presentations in national and/or international meetings, has published at least one article as an individual or within the team. | X | ||||
| 8. The student aware of the continuity of education an learning. | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest