Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY530 - Theory of Tax Crime and Penalty	II. SEMESTER	3 +0	6.0

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
Used Educational Platforms
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

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Introduction to criminal law
Week - 2		Sanction system
Week - 3		Characteristics and fundamental principles of criminal law
Week - 4		The importance of tax criminal law in criminal law
Week - 5		General view to tax procedures in terms of criminal jurisdiction of tax administration
Week - 6		Complementary assesment
Week - 7		Assesment ex-officio
Week - 8		Tax penalties and legal status
Week - 9		Differences between tax crimes and misdemeanours
Week - 10		Liability in tax penal law
Week - 11		Misdemeanours
Week - 12		Tax crimes
Week - 13		Reduction in tax penalties,repetition of tax crimes and misdemeanours.
Week - 14		End of relation with penalties, payment, dead, prescription, tax amnesty.

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Assessment Method and Passing Requirements
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