COURSE INTRODUCTION AND APPLICATION INFORMATION


Course Name
Criminal Tax Law
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HUK 330
Fall/Spring
3
0
3
4
Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives It is the teaching of tax crime and misdemeanors and torture-related sanctions in the context of Turkish case law and the European Court of Human Rights case-law.
Learning Outcomes The students who succeeded in this course;
  • Classify the tax crimes and misdemeanors
  • Adapt the basic principles of criminal law in the field of taxation.
  • Describe the elements of tax offenses.
  • Evaluate the tax penalties stages.
  • Analyze the European Court of Human Rights Court’s Case Law.
Course Description Tax crime and punishment is taught in the light of basic principles of criminal law

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Tax crime and misdemeanor concepts and the European Court of Human Rights (ECtHR) case law Şenyüz, p. 1-53 ECtHR Zolotukhin v Russia, Engel v Netherlands, Öztürk v Germany and Bendenoun/France decisions (www.hudoc.coe.int)
2 General regime of tax misdemeanors Şenyüz, p. 55-87
3 Tax loss misdemeanor I (Elements) Şenyüz, s. 88-116
4 Tax loss misdemeanor II (Effects) Şenyüz, s. 117-137
5 General bookkeeping misdemeanor Şenyüz, s. 137-162
6 Special bookkeeping misdemeanor Şenyüz, s.163-224
7 Judicial review Şenyüz, s 255-277
8 Review before midterm exam
9 Midterm exam
10 Tax fraud crime I (Account tricks) Şenyüz, s 400-410 Kaşıkçı s. 270-274
11 Tax fraud crime II (Hiding) Şenyüz, s 410- 412 Kaşıkçı s.280-284
12 Tax fraud crime III ( Use of fake and misleading documents) Şenyüz, s. 412-416 Kaşıkçı s. 289-293
13 Merger, bis and participation in cirimes Şenyüz, s. 453-466
14 Criminal Process Şenyüz, s. 499-507
15 General Course Review
16 Final exam
Course Notes/Textbooks

Doğan Şenyüz, Vergi Ceza Hukuku, Ekin yay 10th edition, Bursa 2017

Suggested Readings/Materials

Mahmut Kaşıkçı, Türk Hukukunda Vergi Kaçakçılığı Suçları, Ethemler İstanbul 2007 İnsan Hakları Avrupa Mahkemesi case search site www.hudoc.coe.int. Constitutional Court Individual Application decisions seach site www.anayasa.gov.tr

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
40
Final Exam
1
60
Total

Weighting of Semester Activities on the Final Grade
1
40
Weighting of End-of-Semester Activities on the Final Grade
1
60
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: 16 x total hours)
16
Study Hours Out of Class
17
1
17
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
20
Final Exams
1
35
    Total
120

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to possess the knowledge in legal terminology, concepts and principles.

X
2

To be able to solve the legal problems with an analytic and integral point of view.

X
3

To be able to evaluate the legal knowledge and abilities obtained with a critical approach.

X
4

To be able to evaluate the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions.

X
5

To be able to have awareness of social, professional and scientific principles of ethic behaviour.

X
6

To be able to take responsibility in solving problems by creative and innovative thinking.

X
7

To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law.

X
8

Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, open to criticism and having self confidence

X
9

To be able to use the daily scientific sources and court judgments in the framework of life time learning approach.

X
10

To be able to inform the related persons and institutions about legal matters both verbally and in written.

X
11

To be able to monitor the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1) .

12

To be able to use the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”).

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest