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KMH 567 - Tax Crimes and Punishments

Graduate Education Institute · Public Law · Master

ECTS: 7.5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Arş. Gör. Raif KARA
Instructors: Prof. Dr. Salim Ateş OKTAR

Course Objective

The aim of this course is to explain the elements of the system in force in terms of tax crimes and to explain the elements of the system in effect in terms of tax crimes and It is the creation of a tax criminal law system.

 

Course Content

Within the scope of the course, in order to determine the elements of the criminal system in force, each tax crime type, in accordance with the "classical crime type examination method", the legal value protected by the crime, the perpetrator, the victim, the material element, the moral element, the illegality element, the defect is eliminated. Lifting and affecting reasons have been examined separately in terms of special appearance forms of the crime. The general and special reasons, sanctions and special investigation procedures that reduce the possible penalty relation related to the types of crimes are also included in the third part of the study. During the examination of the aforementioned types of crimes, the existing opinions in the doctrine, national and international judicial decisions, regulations and comparative law were used.

 

Course Learning Outcomes

  1. Gains general information about tax crimes.
  2. Gains knowledge of tax crimes in comparative law.

Core Area Distribution

(38) Law%100

ECTS / Workload

ActivityQuantityDuration (h)Total Workload
Course Duration (Including Exam Week)16696
Out of Class Study Period16464
Midterm122
Quiz4416
Assignment000
Practice000
Final224

Course Schedule

WeekSubjectPreparation
1Tax offense conceptThe relevant section of the source book will be read.
2THE CONCEPT OF TAX OFFENSES IN TURKISH LEGAL TEACHINGThe relevant section of the source book will be read.
3TAX OFFENSES IN THE UNITED STATES LAWThe relevant section of the source book will be read.
4TAX EVALUATION OFFENSESThe relevant section of the source book will be read.
5A CRIME OF VIOLATION OF TAX PRIVACYThe relevant section of the source book will be read.
6THE CRIME OF CARRYING OUT THE PRIVATE WORKS OF THE CONSULTANTSThe relevant section of the source book will be read.
7LOSS OF CRIMINAL RELATIONSHIP IN TAX OFFENSESThe relevant section of the source book will be read.
8MidtermMidterm
9SPECIAL REASONS THAT DROP THE CRIMINAL RELATIONSHIP IN TERMS OF TAX OFFENSESThe relevant section of the source book will be read.
10SANCTIONS IN TAX OFFENSES, SPECIAL INVESTIGATION AND PROSECUTION PROCEDURES FOR TAX OFFENSESThe relevant section of the source book will be read.
11SPECIAL INVESTIGATION AND PROSECUTION PROCEDURES FOR TAX OFFENSESThe relevant section of the source book will be read.
12Permission Requirement in Tax Criminal LawThe relevant section of the source book will be read.
13Homework PresentationHomework Presentation
14Homework PresentationHomework Presentation
15An OverviewAn Overview
16FinalFinal