{"title":"Vergilendirme Yetkisinin Temel Hak ve Özgürlükleri İhlâli ve Yargı Yolu","authors":"Kerem Güner, Veli Kargi","doi":"10.26650/mcd2021-917211","DOIUrl":"https://doi.org/10.26650/mcd2021-917211","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131461915","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}
{"title":"Macroeconomic Volatility and its Significance to the Rising External Indebtedness of Nigeria","authors":"S. Aladejare","doi":"10.26650/mcd2021-937042","DOIUrl":"https://doi.org/10.26650/mcd2021-937042","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123921005","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}
{"title":"Başkent Üniversitesi ile Koru Metrosu Arasında Bisiklet Paylaşım Sistemi Kurulmasının Fayda-Maliyet Analizi","authors":"Duygu Dündar Öztaşçı, Gökhan Ünalan, Uğur Ersoy","doi":"10.26650/mcd2021-989630","DOIUrl":"https://doi.org/10.26650/mcd2021-989630","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133238037","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}
{"title":"Tax Dimension of Internet Advertising in Turkey","authors":"H. Arslaner","doi":"10.26650/MCD2021-890208","DOIUrl":"https://doi.org/10.26650/MCD2021-890208","url":null,"abstract":"Dijital platformlardan elde edilen kazanclar ve bu kazanclarin neden oldugu cazibe ve talep yasadigimiz dijital cagin ve teknolojik gelismelerin etkisi ile daha da artmistir. Dijital ekonomi, hizmetin sunuldugu yer ile hizmetten yararlanilan yerin farkli ulkelerde olmasina imkân saglamaktadir. Dijital ortamda gerceklestirilen faaliyetlerin cografi sinirlarla kisitlanmamasi sonucunda bu alanda elde edilen gelirlerin vergilendirme sorunu ortaya cikmistir. Bu cercevede internet ortaminda sunulan reklam hizmetlerinden elde edilen gelirlerin tespit edilmesi ve vergilendirilme yetkisinin hangi ulkede oldugunun belirlenebilmesi icin uluslararasi alanda birtakim duzenlemeler yapilmistir. Internet sunucusunun isyeri olarak kabul edilmesi internet reklamciliginin vergilendirilmesi acisindan onem tasimaktadir. OECD buna iliskin olarak uluslararasi vergi duzenlemelerinin dijital ortamlari kapsayacak sekilde yeniden duzenlenmesi gerektigini belirtmis olup bu konuda calismalara baslamistir. Avrupa Birligi Komisyonu da dijital faaliyetlerin vergilendirilmesine yonelik olarak dijital hizmet vergisinin uygulamasini gundeme getirmistir. 2019 yilinda 476 sayili Cumhurbaskani Karari ile Turkiye’de internet ortaminda verilen reklam hizmeti odemeleri uzerinden vergi kesintisi yapilmasina iliskin duzenleme getirilmistir. Daha sonra Mart 2020’de dolayli bir vergi olan Dijital Hizmet Vergisi uygulamasina baslanmistir. Bu calismada internet reklamciliginin vergilendirilmesi, uluslararasi vergisel duzenlemeler ve Turkiye’de yer alan vergi kanunlari cercevesinde ele alinmistir. Buna bagli olarak internet reklamciliginin vergilendirilmesi acisindan birtakim onemli ve adil duzenlemeler yapildigi sonucuna ulasilmistir.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121119920","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}
{"title":"Kutadgu Bilig’in Türk Maliye Tarihi Açısından Önemi","authors":"Recep Temel","doi":"10.26650/MCD2020-808839","DOIUrl":"https://doi.org/10.26650/MCD2020-808839","url":null,"abstract":"Yusuf Has Hâcip’s work named Kutadgu Bilig is an important source of Turkish history. It has garnered attention from many scientists from different disciplines due to the rich information it contains. However, economics and finance scientists do not show the same interest in Kutadgu Bilig. This indifference has caused a serious lack of knowledge in how Turks understand and apply financial structure and relations in state and social life. Therefore, this study aims to determine the information about the financial structure of the state, its officials, and how the relations should ABSTRACT Rich texts that hide the accumulations of past periods are in works written by statesmen. In Turkish history, including Arab and Iranian history, the personalities who assumed important roles in the life of society and the state, especially with the acceptance of Islam, wrote works called nasihatname/poli-tics. One of the most important works is Yusuf Has Hâcip’s “Kutadgu Bilig/Information Giving Hap-piness”. Yusuf Has Hâcip commentates with an educative/didactic turn of phrase over characters (Kün-Togdı/Kagan, Ay-Toldı/Vizier, Ogdilmis/Vizier’s Son, Odgurmıs/Vizier’s Relative) which com municated how relations should be taught and that state officials should have virtue. financial relations and determination of the qualifications of financial officials. it was a simpler financial orga-nization compared to today since nowadays the services from the state are incomparably limited. However, similarities in quality draw Especially in how balancing the treasury, taxes, income, and expenses for the continuation of the state and social life were emphasized. Making expenditures according to revenues and finding a source immediately when there is a new expense reminds us of the meticulousness of Classical Economists for budget balancing. The taxes used in fi-nancing the security service show that taxes are used in terms of their financial function. It is also quite meaningful that a ruler is expected to be meticulous about maintaining the value of silver as the medi-um of exchange. be/should not be in Kutadgu Bilig. Screening-classification-analysis-criticism-composition method, which is widely used in historical studies, was chosen. The main conclusions reached by this method are: the emphasis on justice is in the foreground of the work. The army is very important for the survival of the state. However, a strong army owes its existence financially to a powerful treasury. For a powerful treasure there must be rich citizens. The condition for people to be rich is also through right and fair laws. However, financial managers must be moral and knowledgeable. These results show that the information in Kutadgu Bilig is still relevant, despite being about 1000 years old. Simultaneously, these results document that Kutadgu Bilig is a very important work of Turkish financial history.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115921427","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}
{"title":"Seçilmiş OECD Ülkelerinde Eğitim Harcamaları ve 2018 PISA Performanslarının Karşılaştırılmalı Analizi","authors":"Sedat Keleş","doi":"10.26650/MCD2020-772192","DOIUrl":"https://doi.org/10.26650/MCD2020-772192","url":null,"abstract":"The outcomes of education policies and education expenditures are not always known with certainty. Therefore, the Programme for International Student Assessment Programme (PISA), which is implemented by the Organisation for Economic Co-operation and Development (OECD) at 3-year intervals, is of critical importance of the performance of the education system. Turkey participated in the PISA, which started to be implemented for the first time in 2000, in 2003. The aim of this study is to examine the relationship between OECD countries 2018 PISA performance scores and education expenditure. Within the scope of the study, human development indices, schooling rates and the effectiveness of education expenditure were investigated in a group of OECD member countries, including Turkey. To ascertain the effectiveness of education expenditures, the 2003-2018 PISA results for the countries studied were analyzed. In order to achieve the aim of the study, the education expenditures of the 10 most successful countries and Turkey per student in 2018 PISA were compared with the public education expenditures and the share of gross domestic product (GDP) allocated to education. According to the PISA score, there was an increase in Turkey’s average scores but a decrease in 2015. The reason for this decrease is explained as the transition to compulsory education during the 2012-2013 education period. In addition, according to the results of the study, there is a positive relationship between countries education expenditure per student and PISA performance. No relationship was found between PISA performance levels and the share of GDP allocated to education. The reason for this may of the differing levels of economic development. Similarly, no relationship was seen between public education expenditures and the PISA performance results.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134110859","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}
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