COURSE UNIT TITLE

: FISCAL STRUCTURE IN THE PROCESS OF DISASTER MANAGEMENT

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Distance Learning Non-thesis Master's Degree in Disaster Administration

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZERRIN TOPRAK KARAMAN

Offered to

Distance Learning Non-thesis Master's Degree in 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 be able to integrate the basic terminology concerning Disaster Administration and the legal and theoretical stands of administration s responsibilityand its practices.
2   To know the institutional structuring concerning Disaster Administration and to be able to develop the information by completing it in line with the new developments.
3   To be able to reach the information to be able to make comparative analysis and synthesizewith the examples of the different countries, to be able to produce a model.
4   : To know and to be able to resolve the economic and fiscal structures in Disaster Administration at National and International level.
5   To know the effect models developed for different kind of disaster types in Turkey and the World, to develop a model and to be able to resolve by questioning.

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 Mid-Term Exam
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 Management)
13 Insurance Benefits in Disasters and Tax Size
14 Disaster Relief Budget (Country Samples-Application Results- For example, Japan Budget)
15 Audit of Fiscal Application in Disaster Period-Fiscal Crime and Punishments
16 Final

Recomended or Required Reading

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, 2012.
S. Emre AKDAĞ, Mali Yapı ve Denetim Boyutlarıyla Afet Yönetimi, Sayıştay Yayınları, Araştırma-Inceleme-Çeviri Dizisi: 20, Mart 2002.
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

To be announced.

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

None

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

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 5 70
Preparation for midterm exam 1 20 20
Preparation for final exam 1 20 20
Preparing presentations 1 6 6
Preparing assignments 1 20 20
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 182

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555454
LO.24555555
LO.35545554
LO.45555455
LO.55555555

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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