Course Credit
ECTS Credit
Course Type
Instructional Language
Programs that can take the course
The course focuses on tax criminal law in the light of criminal and administrative sanctions law as well as the basic concepts and principles of general tax law based on legal methodology.
Textbook and / or References
1. Mualla Öncel-Ahmet Kumrulu-Nami Çağan, Vergi Hukuku, Turhan.
2. Yusuf Karakoç, Genel Vergi Hukuku, Yetkin.
3. Nihal Saban, Vergi Hukuku, Beta.
4. Billur Yalti-Selçuk Özgenç, Vergi Hukuku Pratik Çalışma El Kitabı, Beta.
5. Adnan Gerçek, Doğan Şenyüz, Mehmet Yüce, Vergi Hukuku, Ekin.
6. Kamil Mutluer, Vergi Hukuku Genel ve Özel Hükümler, Turhan.
7. Metin Taş-Şükrü Kızılot, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım.
The aim of this course is to enable students to learn the basic concepts of tax criminal law by explaining the administrative and criminal responsibilities arising from violations of tax obligations. Students will be able to comprehend tax crimes and misdemeanours and the legislation regulating this field, and will have knowledge about tax trial and judgement processes. In addition, it is aimed to develop a critical perspective on the theory of administrative sanctions, taxpayer rights and tax evasion.
1. Analyses the basic concepts of tax criminal law within the framework of administrative sanctions and criminal liability.
2. Evaluates tax crimes and misdemeanours within the framework of the relevant legislation and associates them with the theory of administrative sanctions.
3. Explains the elements and legal consequences of tax offences.
4. Knows the judicial processes in tax criminal law and dominates the functioning of the judicial law.
5. Follows national and international developments related to tax crimes and misdemeanours and makes comparative analysis.
Week 1: Basic Concepts of Tax Law
Week 2: Basic Concepts of Criminal Law
Week 3: Administrative Sanctions Theory
Week 4: Misdemeanour Law and its relation with tax offences
Week 5: The Concept of Tax Loss and Legal Consequences
Week 6: Types of Irregularity and Legal Consequences
Week 7: Tax Jurisdiction Law: General Principles and Processes
Week 8: Breach of Tax Privacy: Legal and Criminal Consequences
Week 9: The offence of doing the taxpayer's private affairs and sanctions
Week 10: Tax Evasion: Elements and Sanctions
Week 11: National and International Fight Against Tax Evasion
Week 12: The Judgement Process and Current Practices in Tax Criminal Law
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