COURSE UNIT TITLE

: FISCAL STRUCTURE IN DISASTER ADMINISTRATION PROCESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
AFY 5005 FISCAL STRUCTURE IN DISASTER ADMINISTRATION PROCESS COMPULSORY 3 0 0 5

Offered By

Disaster Administration

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Disaster Administration

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 administration,
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 Tax, Authority to Tax, Fiscal Power in Taxation and its Relationship with Disasters
3 Problems Encountered by Taxpayers in Disasters
4 Delete the Occasion of the Tax Liabilities in the case of Disasters (Tax Cancellation)
5 Disasters within the scope of Force Majeure and Implementation Results
6 Accounting and Depreciation Practices in Disasters
7 Grants and Credit Supports Made in Disasters
8 Pre-Disaster Fiscal Planning and Post-Disaster Fiscal Structure
9 Disaster and Emergency Expenditures and Compensation
10 Disaster Taxes and Application Events
11 Fiscal Structure of Disaster Management System
12 Disaster Budget (Budget Directorate of Disaster and Emergency aManagement)
13 Insurance Benefits in Disasters and Tax Size
14 Natural Catastrophe Insurance in Türkiye and The World

Recomended or Required Reading

Zeynep Arıkan, "Deprem Vergisi", Banka ve Ekonomik Yorumlar Dergisi,S12 Aralık 1999.
Zeynep Arıkan, "Japon Vergi Sistemi", Vergi Sorunları Dergisi, S211 Nisan 2006.
Zeynep Arıkan, "Vergi Etiği" içinde Etik, Gülümden Ürcan (edit), Ide Yayıncılık, Izmir, 2012.
Mehmet Tosuner and Zeynep Arıkan, Vergi Usul Hukuku, Kanyılmaz Matbaacılık, 2023.
Mehmet Tosuner, Zeynep ARIKAN and Hakan Bay, Türk Vergi Sistemi, Kanyılmaz Matbaacılık, 2024.
Zeynep ARIKAN and Hakan Bay, Afetlerde Mali Yapı, Gazi Kitapevi, 2021.
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.
Yabancı Süreli Yayınlar

Planned Learning Activities and Teaching Methods

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

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN
Tel: 0(232) 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday 16:00-17:00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparation for Mid-term Exam 1 15 15
Preparation for Final Exam 1 20 20
Preparing Individual Assignments 1 15 15
Preparing Presentations 1 6 6
Preparation before/after weekly lectures 13 2 26
Final 1 2 2
Mid-term 1 2 2
TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.13342
LO.2232
LO.331544
LO.44323

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

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS