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PUBLIC LAW (LLM) PROGRAMME
COURSE DESCRIPTION
Name of the Course Unit Code Year Semester In-Class Hours (T+P) Credit ECTS Credit
TAX MISDEMEANORS AND CRIMES HUK504 1 2 3+0 3.0 7.0



Weekly Course Contents and Study Materials for Preliminary & Further Study
Week Topics (Subjects) Preparatory & Further Activities
1 The concept of misdemeanor and crime in general. Differences between misdemeanors and crimes. No file found
2 The scope of the Tax Criminal Law and the general characteristics of tax misdemeanors No file found
3 Elements of tax misdemeanors; Tax License, Offender and criminal license No file found
4 Revealing tax misdemeanors; Penalty procedure and its results No file found
5 Misdemeanor and penalty for tax loss, Examination of the elements of general irregularity misdemeanor and their penalties No file found
6 Examination of the elements of special irregularity misdemeanor: Violations regarding the order of the document and book No file found
7 MIDTERM No file found
8 Merger, participation and recurrence in tax misdemeanors: Merger situations; Repetition conditions and penalties No file found
9 Ways of getting rid of tax misdemeanors and penalties: Death, Abandonment, Mistake, Reduction in Penalties, Force Majeure No file found
10 Ways to get rid of tax misdemeanors and penalties: Mistake, Regret, Reconciliation before and after assessment No file found
11 General explanation and rules regarding tax offenses and penalties; Punishment procedure for crimes No file found
12 Types of tax offenses: Smuggling offense, Offense of violating tax privacy, Crime of doing private business of taxpayers, Crime of attack on dignity and honor No file found
13 Unification, participation and repetition in tax crimes: Combination of crimes and combination of penalties; Recurrence and Types of Recurrence; Affiliate and its types No file found
14 Situations that affect and terminate the punishment in tax offenses: Execution; Death; Amnesty; Postponement of the sentence; Like a timeout. No file found

EBS : Kıbrıs İlim Üniversitesi Eğitim Öğretim Bilgi Sistemi Kıbrıs İlim Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydın University Education & Training System Cyprus Science University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.