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Covid-19 Salgınının Seçilmiş Sektörler Üzerindeki Etkileri: Türkiye Ekseninde Bir Değerlendirme
International Journal of Public Finance Pub Date : 2021-10-30 DOI: 10.30927/ijpf.942809
Fatma Pınar Eşsi̇z, A. Durucan
{"title":"Covid-19 Salgınının Seçilmiş Sektörler Üzerindeki Etkileri: Türkiye Ekseninde Bir Değerlendirme","authors":"Fatma Pınar Eşsi̇z, A. Durucan","doi":"10.30927/ijpf.942809","DOIUrl":"https://doi.org/10.30927/ijpf.942809","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128189272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
TURKEY'S BUDGETARY RESPONSES TO THE PANDEMIC AND COMPARISON OF THE STRINGENCY LEVEL OF INTERVENTIONS IN TURKEY AND COUNTRIES IN EAST, SOUTH, AND SOUTHEAST ASIA 土耳其对该流行病的预算对策以及土耳其与东亚、南亚和东南亚国家干预措施严格程度的比较
International Journal of Public Finance Pub Date : 2021-10-30 DOI: 10.30927/ijpf.974167
Gonca Güngör Göksu
{"title":"TURKEY'S BUDGETARY RESPONSES TO THE PANDEMIC AND COMPARISON OF THE STRINGENCY LEVEL OF INTERVENTIONS IN TURKEY AND COUNTRIES IN EAST, SOUTH, AND SOUTHEAST ASIA","authors":"Gonca Güngör Göksu","doi":"10.30927/ijpf.974167","DOIUrl":"https://doi.org/10.30927/ijpf.974167","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132756787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gerçek Kişiler Yönünden Kişiliğin Sona Erme Halinin Türk Vergi Sistemine Etkisi
International Journal of Public Finance Pub Date : 2021-10-25 DOI: 10.30927/ijpf.976137
Taner Ercan
{"title":"Gerçek Kişiler Yönünden Kişiliğin Sona Erme Halinin Türk Vergi Sistemine Etkisi","authors":"Taner Ercan","doi":"10.30927/ijpf.976137","DOIUrl":"https://doi.org/10.30927/ijpf.976137","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129545197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Adam Smith'in Vergileme İlkeleri Çerçevesinde Vergiye Gönüllü Uyumun Analizi
International Journal of Public Finance Pub Date : 2021-09-15 DOI: 10.30927/ijpf.978623
Erdoğan Teyyare, Hüseyin Dirican
{"title":"Adam Smith'in Vergileme İlkeleri Çerçevesinde Vergiye Gönüllü Uyumun Analizi","authors":"Erdoğan Teyyare, Hüseyin Dirican","doi":"10.30927/ijpf.978623","DOIUrl":"https://doi.org/10.30927/ijpf.978623","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131573539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dolaylı ve Dolaysız Vergiler ile Ekonomik Büyüme Arasındaki Nedensellik İlişkisi: Türkiye Örneği (2006-2018)
International Journal of Public Finance Pub Date : 2021-06-29 DOI: 10.30927/ijpf.847839
E. Sağdıç, Duygu Aydin
{"title":"Dolaylı ve Dolaysız Vergiler ile Ekonomik Büyüme Arasındaki Nedensellik İlişkisi: Türkiye Örneği (2006-2018)","authors":"E. Sağdıç, Duygu Aydin","doi":"10.30927/ijpf.847839","DOIUrl":"https://doi.org/10.30927/ijpf.847839","url":null,"abstract":"Bu calismada, Turkiye’de 2006-2018 yillari arasinda iller bazinda dolayli ve dolaysiz vergiler ile ekonomik buyume arasindaki iliski panel veri analizi ile arastirilmistir. Degiskenlerin yatay kesit bagimliliklari ve duraganlik seviyeleri arastirilarak degiskenler arasindaki uzun donemli esbutunlesik iliski Westerlund ve Edgerton LM Bootstrap Esbutunlesme (2007) testi ile, nedensellik iliskisi ise Panel VECM Nedensellik Testi ile tespit edilmistir. Arastirma sonuclari, Turkiye’de 2006-2018 yillari arasinda dolayli ve dolaysiz vergiler ile ekonomik buyume arasinda uzun donemli iliski oldugunu ortaya koymaktadir. Bunun yaninda nedensellik test sonuclari hem uzun hem de kisa donemde dolaysiz vergilerden ekonomik buyumeye dogru tek yonlu nedensellik oldugunu gostermektedir. Ayrica dolayli vergilerden ekonomik buyumeye dogru kisa donemde tek yonlu nedensellik oldugu belirlenirken uzun donemde ekonomik buyume ve dolayli vergiler arasinda cift yonlu nedensellik iliskisi oldugu tespit edilmistir.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130914704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Avrupa Komisyonunun Dijital Hizmet Vergisi Önerisinin Ekonomik Analizi
International Journal of Public Finance Pub Date : 2021-06-29 DOI: 10.30927/ijpf.940748
Ali Çeli̇kkaya
{"title":"Avrupa Komisyonunun Dijital Hizmet Vergisi Önerisinin Ekonomik Analizi","authors":"Ali Çeli̇kkaya","doi":"10.30927/ijpf.940748","DOIUrl":"https://doi.org/10.30927/ijpf.940748","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126928546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Factors Affecting The Use Of WTO Fiscal Protection Instruments 影响WTO财政保护工具使用的因素
International Journal of Public Finance Pub Date : 2021-06-09 DOI: 10.30927/ijpf.909348
Göksel Karaş
{"title":"Factors Affecting The Use Of WTO Fiscal Protection Instruments","authors":"Göksel Karaş","doi":"10.30927/ijpf.909348","DOIUrl":"https://doi.org/10.30927/ijpf.909348","url":null,"abstract":"Many countries, especially developed countries, have been trying to liberalize international trade for many years. Although it is intended to liberalize international trade, countries do not hesitate to use protection policy instruments. Within the means of protectionism, fiscally protection instruments are the most popular instruments, consisting of anti-dumping, countervailing duty, and safeguards, following the invisible obstacles. This article examines the macroeconomic factors affecting the use of fiscally protection instruments for country groups and each country through the negative binomial regression analysis between the years 1995-2016. As a result of the analysis, only the real exchange rate affected the use of fiscally protection instruments in high-income countries, while the growth rate, real exchange rate, and unemployment rate affect the low and middle-income countries. This shows that high-income countries do not use fiscal protection instruments fairly, and the low and middle-income countries act with completing their economic development and macroeconomic concerns.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127562713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Osmanlı Devletinde 1840 ve 1841 Yılları Arasında İç Anadolu Bölgesinde Çıkan Vergi İsyanları
International Journal of Public Finance Pub Date : 2021-06-09 DOI: 10.30927/ijpf.922945
Filiz Gi̇ray, Özlem Ercan
{"title":"Osmanlı Devletinde 1840 ve 1841 Yılları Arasında İç Anadolu Bölgesinde Çıkan Vergi İsyanları","authors":"Filiz Gi̇ray, Özlem Ercan","doi":"10.30927/ijpf.922945","DOIUrl":"https://doi.org/10.30927/ijpf.922945","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128035773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gümrük Suç ve Kabahatlerinde Pişmanlık: Karşılaştırmalı Bir Değerlendirme
International Journal of Public Finance Pub Date : 2021-06-02 DOI: 10.30927/ijpf.915903
Metin Taş
{"title":"Gümrük Suç ve Kabahatlerinde Pişmanlık: Karşılaştırmalı Bir Değerlendirme","authors":"Metin Taş","doi":"10.30927/ijpf.915903","DOIUrl":"https://doi.org/10.30927/ijpf.915903","url":null,"abstract":"","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133325659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Vergi/Ceza İhbarnamelerine Vergi İnceleme ve/veya Vergi Tekniği Raporlarının Eklenmemesinin İyi İdare ve Dosyaya Giriş Hakları Kapsamında Değerlendirilmesi
International Journal of Public Finance Pub Date : 2021-05-21 DOI: 10.30927/ijpf.887252
Ecem Aslan
{"title":"Vergi/Ceza İhbarnamelerine Vergi İnceleme ve/veya Vergi Tekniği Raporlarının Eklenmemesinin İyi İdare ve Dosyaya Giriş Hakları Kapsamında Değerlendirilmesi","authors":"Ecem Aslan","doi":"10.30927/ijpf.887252","DOIUrl":"https://doi.org/10.30927/ijpf.887252","url":null,"abstract":"Vergi inceleme raporu ve vergi teknigi raporlarinin vergi/ceza ihbarnamelerine eklenerek mukelleflere iletilmemesi adil yargilanma ve savunma hakkinin bir parcasi olan “bilgi edinme ve dosyaya giris hakkinin” ihlali niteligindedir. Soz konusu hak sadece adli sureclerde degil, “iyi yonetim hakki” kapsaminda idari sureclerde de ilgililere taninmalidir. Fakat ulkemizde konuyla ilgili olarak aksi yonde verilen mahkeme kararlari mukelleflerin magduriyetine yol acmaktadir. Bu calismanin amaci mukelleflerin dava actiklarinda aksi yondeki kararlar sebebiyle haksiz cikma ihtimallerini ortadan kaldirmak icin dava acmak yerine basvurabilecekleri alternatif cozumlerin neler olabilecegini tartismaktir. Bu kapsamda oncelikle AB hukuku duzenlemeleri ve kararlariyla birlikte mevzuatimiz ve ictihatlar incelenmistir. Inceleme sonucunda Kamu Denetciligi Kurumu’na yapilacak bir basvurunun alternatif bir cozum yolu olabilecegi kanaatine ulasilmistir. Bu cercevede mukelleflerin dava acmadan once konuyu Kamu Denetciligi Kurumuna tasiyarak idarenin konuyla ilgili olarak ikaz edilmesini ve mevzuat degisikligi onerisinde bulunulmasini talep etmelerinin mumkun olabilecegi degerlendirilmektedir.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123620342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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