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Course Description Course Name : Tax Penalties and Enforcement Law Course Code : PF 208 Course Type : Compulsory Level of Course : First Cycle Year of Study : 2 Course Semester : Spring (16 Weeks) ECTS : 5 Name of Lecturer(s) : Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ Asst.Prof.Dr. SONERYAKAR Learning Outcomes of the Course : Makes the definition of blame and crime and distinguish properties of blame and crime Explain the types and nature of tax blames comparatively Explain the types and nature of tax crimes comparatively Learn the concept of public claims and coolection of the public claims. Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : Mainly, contradictions that are panelized by fines, tax crimes and its sanctions in the field of Tax Law are studied. In this context, jurisdiction of government, individual’s legal assurances and administrative and legal application procedures against proceedings by government are discussed. Course Contents : The contents of this course consist of the tax offenses and penalties, the forced collection and collection of the tax revenues. Language of Instruction : Turkish Work Place : Classrooms will be determined by the Faculty.   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Elements of crime and misdemeanor in Criminal Law, Differentiation of crime and misdemeanor in Tax Law Related book chapters. Traditional teaching methods. 2 Tax misdemeanors and its penalties,Penalty for Loss of Tax Related book chapters. Traditional teaching methods. 3 General Irregularity Fines, Proper Irregularity Fines Related book chapters. Traditional teaching methods. 4 Combination, participating and repetition in tax blames. Participating situations in tax blames; Circumstances of repetition Related book chapters. Traditional teaching methods. 5 Reasons that abate tax blame and penalties Related book chapters. Traditional teaching methods. 6 Reasons that abate tax blame and penalties Related book chapters. Traditional teaching methods. 7 Tax Crimes and Penalties Related book chapters. Traditional teaching methods. 8 Midterm Exam Preparation for exam Writing exam 9 Combination, participation and repetition in tax crimes: Combination of crimes and combination of penalties; repetition and types, participation and types Related book chapters. Traditional teaching methods. 10 Cases that abate penalty at tax crimes Related book chapters. Traditional teaching methods. 11 Public claims Related book chapters. Traditional teaching methods. 12 Guarantee Sequestration, Prudential Assessment and Pre-emptive Rights Related book chapters. Traditional teaching methods. 13 The Collection of Public Receivables Related book chapters. Traditional teaching methods. 14 Postponed, Cancelled, Time, Late Payment Related book chapters. Traditional teaching methods. 15 The disputes arising in collection process. Related book chapters. Traditional teaching methods. 16/17 Final Exam Preparation for exam Writing exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Vergi Ceza Hukuku (Doğan Şenyüz), Ekin Kitabevi, Vergi Hukuku, Nurettin Bilici, Seçkin Yayınevi Required Course Material(s)  6183 Sayılı Amme Alacakları Tahsil Usulü Hakkında Kanun, Vergi Kanunları   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 uses modern communication tools, methods and processes, collects and interprets data from different sources using 1 2 understands and explains the role of the public and private sector in the economy, the market economy and the function of the public sector 1 3 uses the information of profesional field about basic computer knowledge and skills 1 4 Collect quantitative and statistical data, makes analysis and interpretation 3 5 understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. 2 6 Aware of the social, scientific and ethical values ??and acts accordingly 2 7 Questions the traditional approach and methods of application,and he to develops and implements new ways of working if he considers it is necesaary 1 8 Individually and / or in a team, take responsibility, leadership, and effectively works 4 9 In recognition of the need for lifelong learning and constantly renews itself keeps track of the latest developments. 4 10 1 11 UseTurkish in academic life and work in accordance with the requirements of the uses of life. 1 12 Use different resources in accordance with the academic rules, synthesize the information gathered, and present them effectively in an area which has not been studied 2 13 Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context 5 14 Develop scientific and ethical values in the fields of statistics-and scientific data collection 3 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 3 42 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 10 10     Final Exam 1 25 25 Total Workload: 119 Total Workload / 25 (h): 4.76 ECTS Credit: 5