GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

BREACH OF TAX LIABILITY AND PENAL RESPONSIBILITY/4590008

Course Title:	BREACH OF TAX LIABILITY AND PENAL RESPONSIBILITY
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Dr. İzzet ÖZGENÇ

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/oezgenc.

-- EMAIL(S) OF LECTURER(S)

oezgenc@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

To be able to offer legal solutions for the problems through an evaluation of the infringement of tax liability and criminal law.

-- MODE OF DELIVERY

The mode of delivery of this course is face to face.

-- PREREQUISITES AND CO-REQUISITES

There is no prerequisite or co-requisite for this course.

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

There is no recommended optional programme component for this course.

--COURSE CONTENT
1. Week	Execution of the Provisions related to the infringement of tax liability under the Misdemeanours Code I
2. Week	Execution of the Provisions related to the infringement of tax liability under the Misdemeanours Code II
3. Week	Comparison of the General Provisions of the Misdemeanours Code and the Code of Tax Procedure I
4. Week	Comparison of the General Provisions of the Misdemeanours Code and the Code of Tax Procedure II
5. Week	Comparison of the concepts of Administrative Fine and Tax Fine
6. Week	Procedural Provisions for Tax Fines
7. Week	Criminal Law Liability and Causation of the Loss of Tax I
8. Week	Criminal Law Liability and Causation of the Loss of Tax II
9. Week	Tax Evasion and Criminal Law Liability I
10. Week	Tax Evasion and Criminal Law Liability II
11. Week	Tax Evasion and Criminal Law Liability III
12. Week	Tax Evasion and the problem of Accounting Mistakes
13. Week	Relation Between the Offence of Tax Evasion and the Offence of Forgery of Documents I
14. Week	The Relation Between the Offence of Tax Evasion and the Offence of Forgery of Documents II
15. Week	Question & Answer
16. Week	Question & Answer

-- RECOMMENDED OR REQUIRED READING

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer

-- WORK PLACEMENT(S)

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	0	0
Assignment	1	30
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		30
Contribution of Final Examination to Overall Grade		70

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	15	3	45
Practising Hours of Course Per Week	15	0	0
Reading	15	1	15
Searching in Internet and Library	15	1	15
Designing and Applying Materials	15	0	0
Preparing Reports	15	0	0
Preparing Presentation	15	1	15
Presentation	15	3	45
Mid-Term and Studying for Mid-Term	15	2	30
Final and Studying for Final	15	2	30
Other	15		0
TOTAL WORKLOAD:			195
TOTAL WORKLOAD / 25:			7.8
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

Gazi University