Faculty of Law

HUK 389 | Course Introduction and Application Information

Course Name

Criminal Tax Law

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
HUK 389	Fall/Spring	3	0	3	3

Prerequisites	None
Course Language	Turkish
Course Type	Elective
Course Level	First Cycle
Mode of Delivery	-
Teaching Methods and Techniques of the Course	Discussion Case Study Q&A Lecture / Presentation
National Occupation Classification	-
Course Coordinator	Prof. Dr. Barış BAHÇECİ
Course Lecturer(s)	Dr.Öğretim Üyesi Simay DOĞMUŞ UZ
Assistant(s)	-

Course Objectives	The aim of this course is to analyze the regulations in positive law regarding tax misdemeanors, crimes, and sanctions, all of which are very important to economic life. The course will also cover the judicial processes related to tax misdemeanors and crimes.
Learning Outcomes	The students who succeeded in this course; Demonstrate an understanding of the main points of tax criminal law. Identify the similarities and differences between tax criminal law and classical criminal law. Distinguish between tax misdemeanors and crimes. Count tax misdemeanors and crimes, and the sanctions that can be applied to them. Discuss the follow-up and trial processes for tax misdemeanors and crimes. Analyze real-life events and/or judicial decisions in terms of tax criminal law.
Course Description	Within the scope of the course, the elements, determination, proceedings and prosecution of tax misdemeanors and crimes in the Tax Procedure Law and other laws, especially the Anti-Smuggling Law and the Customs Law, are discussed. In addition, the problems encountered in these areas and their solutions are also evaluated.
Related Sustainable Development Goals

Course Category	Core Courses
	Major Area Courses	X
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation
1	General information about criminal tax law and sources of criminal tax law	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 40-76. Yusuf Karakoç, “Türk Vergi Ceza Hukuku Üzerine Bir Değerlendirme”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, Vol: 12, Issue: Special Issue-Burhan Ceyhan’a Armağan, Vol: I, Year:2010, pp. 3-26.
2	Constitutional principles of criminal tax law	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 76-84. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 165-311. Yusuf Karakoç, “Anayasal Vergilendirme İlkeleri Üzerine Bir Değerlendirme”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, Vol: 15, Issue:Special Issue, Year: 2013, pp. 1259-1308. Burcu Demirbaş, “Vergi Ceza Hukuku’nun Anayasal Temelleri”, Prof. Dr. Mualla Öncel’e Armağan, Vol:II, Year:2009, Ankara, pp. 953-985.
3	The relationship of the Tax Procedure Law with the Turkish Penal Code and the Law on Misdemeanors and the application of the rules of criminal tax law	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 84-104. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 1-165.
4	Basic concepts and institutions related to criminal tax law, legal nature of tax penalties and types of tax crimes and penalties	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 106-142. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 1-165.
5	Responsibility in criminal tax law	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 144-172. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 668-739, 386-439.
6	The concept of tax misdemeanor and tax loss misdemeanor	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 172-188. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 565-629, 739-779.
7	General irregularity and special irregularity misdemeanors	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 183-202. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 779-869.
8	Midterm Exam
9	Situations that eliminate culpability in terms of tax misdemeanors and terminate the sanctions partially or completely	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 208-289. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 629-668.
10	The concept of tax crime and tax fraud crimes	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 291-333.
11	Crimes of violating tax privacy and conducting private affairs of the taxpayer	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 333-350. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 551-565.
12	Situations that eliminate culpability in terms of tax crimes and terminate the penalties partially or completely	Yusuf Karakoç, Vergi Ceza Hukuku, 2nd Edition, Yetkin Publishing, 2019, Ankara, pp. 350-379. Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 366-386, 419-439.
13	The interaction between the decisions of tax courts and criminal courts and the European Court of Human Rights' view on tax penalties	Mahmut Kaşıkçı-Altan Rençber, Vergi Ceza Hukuku, 2nd Edition, On İki Levha Publishing, 2025, İstanbul, pp. 239-244. Barış Bahçesi, “İham İçtihadında Vergi Cezalarında Ne Bis In Idem”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, Vol:67, Issue:2, Year:2018, ss. 253-278. Barış Bahçeci, “İham’ın Vergi Cezalarında Ne Bin In Idem İçtihadı ile Türk Hukukunun Uyum Sorunu”, Türkiye Barolar Birliği Dergisi, Issue:136, Year:2018, pp. 141-166. Barış Bahçeci, “İham İçtihadı Açısından Türkiye’de Vergi ve Ceza Yargılamalarının Etkileşimi Sorunu”, Ceza Hukuku ve Kriminoloji Dergisi, Vol:10, Issue:2, Year:2022, pp. 307-381. Simay Doğmuş, “Türk Vergi Ceza Hukuku’nda Ne Bis In Idem İlkesi”, Yeditepe Üniversitesi Hukuk Fakültesi Dergisi, Vol:17, Issue:1, Year:2020, pp. 61-121.
14	Tax misdemeanors and tax crimes under other legislation	It would be sufficient to review the relevant legislation, especially the Customs Code and the Anti-Smuggling Code.
15	Semester Review
16	Final Exam

Course Notes/Textbooks

Yusuf Karakoç, “Türk Vergi Ceza Hukuku Üzerine Bir Değerlendirme”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, Vol: 12, Issue: Special Issue-Burhan Ceyhan’a Armağan, Vol: I, Year:2010, pp. 3-26.

Yusuf Karakoç, “Anayasal Vergilendirme İlkeleri Üzerine Bir Değerlendirme”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, Vol: 15, Issue:Special Issue, Year: 2013, pp. 1259-1308.

Burcu Demirbaş, “Vergi Ceza Hukuku’nun Anayasal Temelleri”, Prof. Dr. Mualla Öncel’e Armağan, Vol:II, Year:2009, Ankara, pp. 953-985.

Barış Bahçesi, “İham İçtihadında Vergi Cezalarında Ne Bis In Idem”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, Vol:67, Issue:2, Year:2018, ss. 253-278.

Barış Bahçeci, “İham’ın Vergi Cezalarında Ne Bin In Idem İçtihadı ile Türk Hukukunun Uyum Sorunu”, Türkiye Barolar Birliği Dergisi, Issue:136, Year:2018, pp. 141-166.

Barış Bahçeci, “İham İçtihadı Açısından Türkiye’de Vergi ve Ceza Yargılamalarının Etkileşimi Sorunu”, Ceza Hukuku ve Kriminoloji Dergisi, Vol:10, Issue:2, Year:2022, pp. 307-381.

Simay Doğmuş, “Türk Vergi Ceza Hukuku’nda Ne Bis In Idem İlkesi”, Yeditepe Üniversitesi Hukuk Fakültesi Dergisi, Vol:17, Issue:1, Year:2020, pp. 61-121.

Suggested Readings/Materials

Turgut Candan, Vergisel Kabahatler ve Suçlar, 6th Edition, Yetkin Publishing, 2024, Ankara, ISBN: 9786050519617.

Mustafa Özen, Vergi Suçları ve Kabahatleri, 6th Edition, Adalet Publishing, 2023, Ankara, ISBN: 9786052643235.

Yusuf Karakoç, Genel Vergi Hukuku, 3th Edition, Yetkin Publishing, 2024, Ankara, ISBN: 9786050519693.

Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Vergi Hukuku (Genel Hükümler), 16th Edition, Ekin Basım Yayın Publishing, 2025, Bursa, 9786255968449.

Mualla Öncel-Nami Çağan-Ahmet Kumrulu-Cenker Göker, Vergi Hukuku, 33rd Edition, Turhan Kitabevi Publishing, 2024, Ankara, ISBN: 9786256545670.

Murat Batı, Muhasebe Hileleri ve Vergiden Kaçınma, 7th Edition, Seçkin Publishing, 2024, Ankara, ISBN: 9789750290619.

İzzenç Özgenç, Elif Yılmaz Furtuna, Fatih Yurtlu (Ed.), Vergi Ceza Hukuku Çalışmaları, 2nd Edition, Seçkin Publishing, 2024, Ankara, ISBN: 9789750290558.

EVALUATION SYSTEM

Semester Activities	Number	Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments	1	20
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	30
Final Exam	1	50
Total

Weighting of Semester Activities on the Final Grade	2	50
Weighting of End-of-Semester Activities on the Final Grade	1	50
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	3	48
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	13	1	13
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	1	5	5
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	10	10
Final Exam	1	14	14
		Total	90

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	Program Competencies/Outcomes	* Contribution Level
#	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to possess the knowledge in legal terminology, concepts and principles.	-	-	X	-	-
2	Solves the legal problems with an analytic and integral point of view.	-	-	-	X	-
3	Evaluates the legal knowledge and abilities obtained with a critical approach.	-	-	-	-	-
4	Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions.	-	-	-	-	-
5	Is conscious of social, professional and scientific principles of ethic behaviour.	-	-	-	-	-
6	Takes responsibility in solving problems by creative and innovative thinking.	-	-	-	-	-
7	Interprets the sources of law by ways of legal methodology.	-	-	-	-	-
8	To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law.	-	X	-	-	-
9	To be able to use the daily scientific sources and court judgments in the framework of life time learning approach.	-	-	-	X	-
10	Informs the related persons and institutions about legal matters both verbally and in written.	-	-	-	-	-
11	Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1).	-	-	-	-	-
12	Uses the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”).	-	-	-	-	-

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