Unemployment Insurance And Accounting Applications In Calculation Of Personnel Costs InTurkey

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Arslan S.

in: Current Researches in Economics and Administrative Sciences, Akay Unvan,Yüksel ve Serbestoğlu İbrahim, Editor, IVPE Cetinje Montenegro, Cetinje, pp.461-693, 2020

  • Publication Type: Book Chapter / Chapter Research Book
  • Publication Date: 2020
  • Publisher: IVPE Cetinje Montenegro
  • City: Cetinje
  • Page Numbers: pp.461-693
  • Editors: Akay Unvan,Yüksel ve Serbestoğlu İbrahim, Editor
  • Kayseri University Affiliated: No


Unemployment, which is one of the most fundamental issues of our time, causes not only economic but also many socio-psychological problems. Among the other social risks, unemployment is one of the main risks that come to mind. The policies followed in the fight against unemployment are categorized into two groups such as active and passive employment policies. Unemployment insurance is at the forefront of passive policies. Unemployment insurance refers to compulsory insurance that covers a certain period and extent of the loss of income of the insured employees who lose their jobs without any intentions and deficiencies while they are working in an enterprise, although they have the working desire, talent, health and competence. In this context, the main purpose of unemploymen  insurance is to settle the employees’ confidence about the future in case of possible unemployment risk; in other words, it makas it possible for the employee to be certain of his/her future livelihood.