| Language of Instruction |
Türkçe |
| Course Type |
Elective Courses |
| Course Instructor(s) |
PROF. DR. MUSTAFA ERKAN ÜYÜMEZ |
| Mode of Delivery |
The mode of delivery of this course is Face to face |
| Place of Delivery |
On Campus |
| Used Educational Platforms |
Face-to-face |
| Prerequisites |
There is no prerequisite or co-requisite for this course. |
| Courses Recomended |
There is no recommended optional programme component for this course. |
| Recommended Resources |
Vergi Kanunları, (2003) Yaklaşım Yayınları; Bayraklı, H.H. (2003) Vergi Ceza Hukuku, Afyon Kocatepe Üniversitesi Yayınları. |
| Work Placement |
N/A |
| Aims of the Course |
The objective is to ensure the timely and proper application of tax laws by examining tax misdemeanors and tax crimes—which are acts contrary to tax legislation—along with the administrative sanctions and judicial penalties applied to them. Within the scope of the course, the legal relationship regarding penalties between the State and taxpayers, which actions constitute a misdemeanor or a crime, the principles of liability regarding these acts, the imposition and adjudication of penalties, and the circumstances that terminate the penal relationship are comprehensively addressed. Through this instructional process, it is aimed to prevent tax losses for the Treasury by encouraging the timely and complete payment of tax liabilities, to secure public revenues that constitute the financial source of public services, and ultimately to realize the public interest. |