KIUS
English


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


General Information
Language of Instruction Turkish
Level of the Course Unit Master's Degree, TYYÇ: Level 7, EQF-LLL: Level 7, QF-EHEA: Second Cycle
Type of the Course Compulsory
Mode of Delivery of the Course Unit Unknown
Work Placement(s) Requirement for the Course Unit Unknown
Coordinator of the Course Unit
Instructor(s) of the Course Unit Prof. Dr. ELİF SONSUZOĞLU
Assistant(s) of the Course Unit

Prerequisites and/or co-requisities of the course unit
CATEGORY OF THE COURSE UNIT
Category of the Course Unit Degree of Contribution (%)
Fundamental Course in the field -
Course providing specialised skills to the main field -
Course providing supportive skills to the main field -
Course providing humanistic, communication and management skills -
Course providing transferable skills -

Objectives and Contents
Objectives of the Course Unit It is aimed to explain the criminal provisions regarding misdemeanors and crimes in the Turkish legal system and to gain the ability to solve the problems that may arise in practice based on the judgment power in accordance with the legal methodology.
Contents of the Course Unit It includes the ways for taxpayers who are faced with tax misdemeanors and crimes and related sanctions to escape from these penalties or to reduce the degree of penalties.
Contribution of the Course Intending to Provide the Professional Education Learn the penal provisions regarding misdemeanor and crimes in financial legislation. Learns tax misdemeanors and crimes. Learns how taxpayers who face tax misdemeanors and crimes and sanctions related to these can escape from these penalties.

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
1 Knows the differences between tax misdemeanors and tax crimes.
2 They have information about the ways of avoiding the punishments that the taxpayers may go to in the face of penalties imposed as a result of tax misdemeanors and crimes.
3 Explain the reasons for ending tax penalties.
4 Can detect and interpret the penalties for tax crimes.

Learning Activities & Teaching Methods of the Course Unit
Learning Activities & Teaching Methods of the Course Unit

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

SOURCE MATERIALS & RECOMMENDED READING
1- Doğan Şenyüz (2012), Vergi Ceza Hukuku, Ekin Yayınevi.
2- Hasan Hüseyin Bayraklı, Vergi Ceza Hukuku, Afyon: Külcüoğlu Kültür Merkezi, 2006.

MATERIAL SHARING
Course Notes No file found
Presentations No file found
Homework No file found
Exam Questions & Solutions No file found
Useful Links No file found
Video and Visual Materials No file found
Other No file found
Announcements No file found

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
Theoretical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has a good command of the legal legislation. X
2 Has gained the ability to reason. X
3 Uses the legal regulations in solving concrete legal problems. X
Factual
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 To master the laws of public law and to adopt the basic principles related to these issues. X
2 Has a good command of the universal legal norms and international law criteria. X
3 Has a good command of the main principles that constitute the basis of judgment X
SKILLS
Cognitive
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Determines the legal basis of the solutions brought to the problem. X
2 Follows judicial jurisprudence and doctrine X
3 Follows the solutions provided in the comparative law on the subject. X
Practical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 It makes use of electronic databases and library catalogs. X
2 Follows the decisions of the high court. X
3 Apply judicial jurisprudence to concrete case. X
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 He / she has the competence to produce solutions in possible complex legal issues that he / she may encounter. X
2 Has the ability to organize its employees and team under his responsibility. X
Learning to Learn
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has the ability to access information and use information resources X
2 Carries out the legal process diligently at every stage until the end. X
3 Develops himself about the emerging new legal disciplines. X
Communication & Social
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has the ability to communicate effectively in oral and written X
2 To gain skills related to being a social person. X
3 He is a community person who plays a role in non-governmental organizations. X
Occupational and/or Vocational
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Actively participates in scientific projects and events. X
2 Has the ability to reason and make decisions. X
3 Has professional and ethical responsibility awareness X
*Level of Contribution (0-5): Empty-Null (0), 1- Very Low, 2- Low, 3- Medium, 4- High, 5- Very High

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to: 		PROGRAMME LEARNING OUTCOMES
1 Knows the differences between tax misdemeanors and tax crimes.
2 They have information about the ways of avoiding the punishments that the taxpayers may go to in the face of penalties imposed as a result of tax misdemeanors and crimes.
3 Explain the reasons for ending tax penalties.
4 Can detect and interpret the penalties for tax crimes.

Assessment
Assessment & Grading of In-Term Activities Number of
Activities		 Degree of Contribution (%)
Mid-Term Exam 1 % 30
Computer Based Presentation 0 -
Short Exam 1 % 30
Presentation of Report 0 -
Homework Assessment 0 -
Oral Exam 0 -
Presentation of Thesis 0 -
Presentation of Document 0 -
Expert Assessment 0 -
Board Exam 0 -
Practice Exam 0 -
Year-End Final Exam 1 % 40
Internship Exam 0 -
TOTAL 3 %100
Contribution of In-Term Assessments to Overall Grade 3 %50
Contribution of Final Exam to Overall Grade 1 %50
TOTAL 4 %100


WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites Learning Activities
(# of week)		 Duration
(hours, h)		 Workload (h)
Lecture & In-Class Activities 14 0 0
Preliminary & Further Study 14 0 0
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 0 0 0
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Total Workload for Learning & Teaching Activities - - 0
Workload for Assessment Activities
Type of the Assessment Activites # of Assessment Activities
 Duration
(hours, h)		 Workload (h)
Final Exam 1 0 0
Preparation for the Final Exam 0 0 0
Mid-Term Exam 1 0 0
Preparation for the Mid-Term Exam 0 0 0
Short Exam 1 0 0
Preparation for the Short Exam 0 0 0
Total Workload for Assessment Activities - - 0
Total Workload of the Course Unit - - 0
Workload (h) / 25.5 0.0
ECTS Credits allocated for the Course Unit 7.0

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.