Public Law (DR)
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

KHDR605

Course Name:

Tax Crimes And Punishments

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	8

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Prof. Dr. NİHAL SABAN

Course Lecturer(s):

Prof. Dr. NİHAL SABAN

Course Assistants:

Course Objective and Content

Course Objectives:

The course aims to show both theory and practice to lawyers working or wanting to work in this field and to support their work in this field.

Course Content:

Tax crimes and penalties regulated in the Tax Procedure Law; Due to the separation of administrative and judicial qualities, both groups are subject to their own rules. The area determined by the norms in the Constitution and the European Convention on Human Rights reflects the dominance of the principles of administrative law on the one hand, and has a very transitional pattern with the Turkish Penal Code and the Criminal Procedure Code, as well as the Law on Misdemeanors, on the other. This intertwining, which emerged due to the nature of crimes and punishments; The Council of State is being reshaped from rights-based perspectives by the decisions of the Supreme Court, the Constitutional Court and the European Court of Human Rights. With such an approach, not only the laws and court decisions, but also the approaches based on the rights of the taxpayer, new approaches in cases related to tax crimes and penalties, and the gains of rights are transferred to this field. The course aims to show both theory and practice to lawyers working or wanting to work in this field and to support their work in this field.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Knows the principles and concepts related to tax crimes and penalties and court decisions.
2) He can reproduce the knowledge by using the existing legal knowledge.
2 - Skills
Cognitive - Practical
1) They can read the laws and regulations related to tax law and technical concepts.
2) Manage the processes related to crimes and penalties in tax law in any field of law (such as attorneyship, judgeship, notary public and legal consultancy), identify problems and produce solutions.
3 - Competences
Communication and Social Competence
Learning Competence
1) Learns that learning is lifelong because tax legislation is constantly changing.
Field Specific Competence
1) Can work alone or in interdisciplinary groups with other disciplines of law related to crimes and penalties in tax law.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Meeting the students and introducing the course. Learning Activities: Evaluation of the legal agenda, implementation of methods of accessing legal sources, lectures, participation in lectures and rewarding active participation, examination of court decisions and rewarding in individual examinations, reading novels and activities related to law, midterm and final exams	Reading the topics of the next week from the book.
2)	Definition of tax crimes and penalties 1- Tax Procedure Law 2- Turkish Criminal Code 3- Law of misdemeanors	Reading the topics of the next week from the book.
3)	Identification of the principles on crimes and penalties in tax law 1- Turkish Constitution 2- European Convention on Human Rights	Reading the topics of the next week from the book.
4)	The Constitutional Court's norm review and fundamental rights reading models in individual application 1- The principle of equality in tax law 2- The principle of legality in tax law	Reading the topics of the next week from the book.
5)	Background to be able to read tax crimes and penalties: tax (1) Background to be able to read tax crimes and penalties: taxation relationship (2) 1- The creditor-deptor party 2- Parties within the tax relationship Background for reading tax offenses and penalties: individual tax laws (3) 1- Personal Income Tax 2- Corporate Income Tax 3- Value Added Tax	Reading the topics of the next week from the book.
6)	Tax audit and definition of types and elements of tax offenses and penalties Tax control 1- Tax checking 2- Tax examination 3- Search Tax crimes and penalties (1) 1- Administrative penalties -Tax loss penalty -Irregularity -Special irregularity	1- Constitutional Court, 19.3.1987, E.1986/5, K.1987/7 2- Constitutional Court, 31.3.1987, E.1986/20, K.1987/9 3- Constitutional Court, 26.6.2019, appl no: 2015/19953 4- Constitutional Court, 11.12.2014, appl no: 2013/3245
7)	Tax crimes and penalties (2) 2- Criminal offenses: Tax fraud	1- Constitutional Court, 12.5.2004, E.1986/106, K.2004/59 2- Constitutional Court, 15.7.2004, E.2003/33, K.2004/101
8)	Constitutionality review and individual aplication Constitutional Court decision review on tax crimes and penalties	1- Constitutional Court, 6.7.1995, E.1994/80, K.1995/27 2- Constitutional Court, 1.2.2018, appl no: 2015/6728
9)	Decision reading models of the Council of State on tax crimes and penalties	Council of State 4D., 12.4.2001, E. 2001/656, K. 2001/1511 Council of State 4D., 29.4.2014, E.2014/271, K.2014/2893
10)	Court of Cassation decision review on tax crimes and penalties	Reading the topics of the next week from the book.
11)	Presentation of the Constitutional Court’s decision (1)	Constitutional court decision review
12)	Presentation of the Constitutional Court’s decision (2)	Constitutional court decision review
13)	Presentation of the Constitutional Court’s decision (3)	Constitutional court decision review
14)	Disputes and solutions related to tax crimes and penalties 1- Tax courts 2- Criminal courts
15)	Final Exam

Sources

Course Notes / Textbooks:

Eğitim Materyalleri:
1- O’LEARN’e yüklenen ders video kayıtları
2- O’LEARN’e yüklenen ders slaytları
3- O’LEARN’e yüklenen mahkeme kararları ve çözüm örnekleri

References:

Nihal SABAN, Vergi Hukuku, 11.Baskı, Beta Yayınevi, İstanbul 2021.

Mualla ÖNCEL/Ahmet KUMRULU/ Nami ÇAĞAN/ Cenker GÖKER, Vergi Hukuku, 30. Baskı, Turhan Kitabevi, Ankara 2022.

Billur YALTI/Selçuk ÖZGENÇ, Vergi Hukuku Pratik Çalışma El Kitabı, Beta Yayınları, 2. Baskı, 2007 İstanbul.

Selim KANETİ/Esra EKMEKÇİ/ Gülsen GÜNEŞ/Mahmut KAŞIKÇI, Vergi Hukuku, Filiz Kitabevi, İstanbul 2022.

Yusuf KARAKOÇ, Genel Vergi Hukuku, Yetkin Yayınları, 2019/10 2. Baskı, Ankara.

Fazıl SAĞLAM, Temel Hakların Sınırlanması ve Özü, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Yayınları:506, Ankara 1982.

Friedrich MÜLLER, Anayasa Hukukunda Çalışma Yöntemleri, Yayına Hazırlayan: Fazıl SAĞLAM, Çevirenler: Bertil Emrah ODER, Korkut KANADOĞLU, Osman CAN https://acikerisim.maltepe.edu.tr/xmlui/handle/20.500.12415/7776

Kemal GÖZLER, Türk Anayasa Hukuku, 3. Baskı, Ekin Yayınları, Bursa 2019.

Osman Korkut KANADOĞLU/Ahmet Mert DUYGUN, Anayasa Hukukunun Genel Esasları, 2. Bası, OnikiLevha Yayınları, İstanbul 2021.
Turgut CANDAN, Vergisel Kabahatler ve Suçlar, 5. Baskı, Yetkin Yayınları, Ankara 2022.
Turgut Candan, Açıklamalı İdari Yargılama Usulü Kanunu, 9. Baskı, Yetkin Yayınları, Ankara 2022.

Sibel İnceoğlu, İnsan Hakları Avrupa Mahkemesi Kararlarında Adil Yargılanma Hakkı, Beta Yayınevi, İstanbul 2002.

İnsan Hakları Avrupa Sözleşmesi ve Anayasa, Anayasa Mahkemesine Bireysel Başvuru Kapsamında Bir İnceleme, Editör: Prof.Dr.Sibel İNCEOĞLU, Avrupa Konseyi 2013.

Tolga Şirin, Türkiye’de Anayasa Şikayeti (Bireysel Başvuru), İnsan Hakları Avrupa Mahkemesi ve Almanya Uygulaması ile Mukayeseli Bir İncelme, XX Levha Yayınları, İstanbul 2013.

Anayasa, idare hukuku ve ceza hukuku ile ilgili teorik ve uygulama kitapları.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	4	2	3	5	6
Program Outcomes

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

Program Outcomes

Level of Contribution

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Lesson
Reading
Q&A / Discussion
Case Study

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	42	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	1	42	42
Midterms	1	2	2
Final	1	2	2
Total Workload			46