COURSE UNIT TITLE

: FISCAL STRUCTURE IN DISASTERADMINISTRATION PROCESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
AFY 7005 FISCAL STRUCTURE IN DISASTERADMINISTRATION PROCESS COMPULSORY 2 0 0 6

Offered By

DISASTER ADMINISTRATION, NON-THESIS (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZERRIN TOPRAK KARAMAN

Offered to

DISASTER ADMINISTRATION, NON-THESIS (Evening)

Course Objective

Crises and disasters to reveal fiscal obligations of individuals, in order to avoid being deprived of the benefits of fiscal, administrative and legal information to the direction of the main objective needs to be done. Course objectives are disaster aid budget and the budgets of the disaster on the implementation of information and examples of the various countries and by examining the results of the application providing the ability to analyze and to plan. It is aimed to teach the social burdens minimization strategies caused by disasters with this information.

Learning Outcomes of the Course Unit

1   To know fundamental fiscal legislation and international principles in disaster management,
2   Be able to benefit from fiscal planning, and fiscal advantages as the case in the time of disasters, before and after it,
3   Be able to gain ability preventive solutions in the collection of taxes in the disaster in the past, and put forward solutions to the problems arising from the implementation and showing misspending,
4   Be able to increase disclosure of fiscal audit and information in the community and to prevent injury of individual / taxpayer rights, to ensure the formation of a solid legal structure and to realize social confidence,

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to Lesson and Meeting Disasters and Crises which are Important for Fiscal Liabilities
2 Problems Encountered by Taxpayers in Disasters
3 Delete the Occasion of the Tax Liabilities in the case of Disasters (Tax Cancellation)
4 Disasters within the scope of Force Majeure and Implementation Results
5 Accounting and Depreciation Practices in Disasters
6 Grants and Credit Supports Made in Disasters
7 Pre-Disaster Fiscal Planning and Post-Disaster Fiscal Structure
8 Disaster and Emergency Expenditures and Compensation
9 Disaster Taxes and Application Events
10 Fiscal Structure of Disaster Management System
11 Disaster Budget (Budget Directorate of Disaster and Emergency Management)
12 Insurance Benefits in Disasters and Tax Size
13 Disaster Relief Budget (Country Samples-Application Results- For example, Japan Budget)
14 Audit of Fiscal Application in Disaster Period-Fiscal Crime and Punishments

Recomended or Required Reading

Main Reference:
Zeynep ARIKAN, Vergi Etiği içinde Etik, Gülümden ÜRCAN (edit), Ide Yayıncılık, Izmir, 2012.
Zeynep ARIKAN, "Deprem Vergisi", Banka ve Ekonomik Yorumlar Dergisi,
S12 Aralık 1999.
Zeynep ARIKAN, "Japon Vergi Sistemi", Vergi Sorunları Dergisi, S211 Nisan 2006.
Prof. Dr. Mehmet TOSUNER ve Prof. Dr. Zeynep ARIKAN, Vergi Usul Hukuku, Kanyılmaz Matbaacılık, 2012.
Prof. Dr. Mehmet TOSUNER ve Prof. Dr. Zeynep ARIKAN, Türk Vergi Sistemi, Kanyılmaz Matbaacılık, 2013.
S. Emre AKDAĞ, Mali Yapı ve Denetim Boyutlarıyla Afet Yönetimi, Sayıştay Yayınları, Araştırma-Inceleme-Çeviri Dizisi: 20, Mart 2002.
Supplementary Reference:
Vergi Sorunları Dergisi, Gelirler Kontrolörlüğü Yayınları.
Vergi Dünyası Dergisi, Hesap Uzmanları Kurulu Yayınları.
Türk Idare Dergisi, T.C. Içişleri Bakanlığı Yayınları.
Foreign Periodicals

Planned Learning Activities and Teaching Methods

A summary of the topics covered in the previous lesson reminders
To provide general information about the subject of weekly course
Give lecture, case studies and interpretation issues
Country sample applications in some weeks
Discussion of issues which are given

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

To be announced.

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

zeynep.arikan@deu.edu.tr

Office Hours

Tuesday 13:00-14:00 PM Room No: 508

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 20 20
Preparation for final exam 1 20 20
Preparing assignments 1 20 20
Preparing presentations 1 6 6
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 140

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.13333
LO.233
LO.3433234
LO.434334

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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