Işıl

Assist. Prof.

Naci

Prof.

OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

@JOURNAL_BOX_MOSTREAD

Alptekin

Recep

Prof. Dr.

Like all living things, human beings are classified into two sexes, male and female. The natural biological differences between men and women generated the concept of gender.Historically, women have been disadvantaged in comparison to men, partly because women are physically frailer than men. A traditional gender gap has ensued in many societies and states, where women are not accorded opportunities equal to men. This situation began to change in the first years of the 1980s when policymakers began to consider gender in their decision-making. Inequalities based on biological sex began to diminish since that time. It has been observed in recent years that women participate increasingly in social, cultural, and economic activities when gender inequalities decline, yielding superior welfare levels in countries. These observations form the basis of gender-responsive budgets (GRBs).Governmental economic policies are increasingly criticized for failing to address their differential effects on women and men. It is now recognized that many governments adopt policies encouraging rapid development, urbanization and industrialization which result in the deterioration rather than improvement in the economic positions of women. Often, such policies cause women to be excluded from decision-making processes and government statistics do not reflect the invisible contributions of women to the economy, for example, through activities such as household work or elderly and child care. Consequently, national policies are often biased against women and do not achieve gender balance.The present study aimed to address the concept of gender-responsive budgeting within the framework of conceptual, historical, and practical processes. It also purposed to reveal attitudes related to gender-sensitive budgeting in universities. The study was based on the assumption that gender perception is intimately associated with education and socio-cultural strata. Therefore, the study’s examination of the perception of gender-sensitive budgeting at universities adopted the Aydın Adnan Menderes University as an exemplar.This study initiative focused on probing the concept, history, and implementation processes of GRBs in universities. It used the case study methodology to characterize and analyze attitudes toward GRB at Aydın Adnan Menderes University. It assumed that the factor of gender perception was intrinsically linked to education and socio-cultural levels.The second section of the study investigated the issue of gender-sensitive budgeting in Turkey, evaluating the budget positions and gender-sensitive budgeting of higher education institutions in Turkey.The third and final segment of the study pertains to the findings of the survey conducted specifically for Adnan Menderes University and includes the analysis of gender-sensitive budget perception in universities.Given the limited scope of the study, a large-scale research framework on gender-sensitive budget perception could not be created to encompass all universities in Turkey. Thus, the study was only conducted with the personnel of Adnan Menderes University.The survey results revealed statistically significant gender-based differences in the gender-sensitive budgeting attitudes of the study’s participants. Female employees evinced a higher level of sensitivity than male employees. Statistically significant age-based differences were also noted in the gender-sensitive budgeting attitudes of the respondents. Significant differences were further observed between respondents grouped as secretaries and all other employees in the evaluation of gender-sensitive budgeting attitudes based on job descriptions. The survey results also evidenced that 51.9% of the participants comprising university officials, employees, and students, opined that universities should offer equal opportunities to both women and men. In addition, most participants reported that the university should strengthen its educational curricula to increase gender sensitivity and eliminate prejudices at all education levels.Certain recommendations for implementation are made based on this study. Activities such as seminars, radio and television programs, or public advertising campaigns should be organized to attract attention to the impact of gendersensitive budgeting on people and on gender equality. The economic losses caused by non-gender-sensitive budgeting must be eliminated. Therefore, studies must crucially be implemented to increase the awareness of national education bodies vis-à-vis gender-sensitive budgeting in universities and schools. Advance directive activities on gender-sensitive budgeting in educational institutions should be organized to inculcate cognizance of gender-sensitive budgeting in both women and men.

Perceptıon of Gender-Sensitive Budgeting: A Case Study on the Aydın Adnan Menderes University

Rana

Assoc. Prof. Dr.

The United States of America (USA), has no general VAT system, instead levying sales tax, which is similar to VAT, on consumption. Although sales tax causes confusion due to being applied at different rates based on the state and city, the fact that the tax, which is generally applied at very low rates, is applied at even particularly lower rates, in regions where development is foreseen is important.&nbsp;Another important issue regarding sales tax involves taxable and non-taxable goods and services. The purpose of sales tax is the basic taxation of goods or services other than luxury goods and general needs. This tax only being applied to the end consumer is considered a positive features, as consumption is being taxed in the real sense and is collected at checkout on top of the total price, thus the consumer is aware of the tax amount and rate without the effect of financial anesthesia. On the other hand, sales tax causes a high level of confusion due to states and cities applying different exemptions and tax rates.Goods and services that may or may not be subject to sales tax vary from state to state. Thus, this study, examines the goods and services to which sales tax is applied in the state of California. The reason for choosing this state is that California has the highest comparative state sales tax rate. The retail sale of tangible goods (e.g., furniture, souvenirs, toys, antiques, and clothing/textiles) is subject to sales tax in California. Goods or services that are not subject to sales tax are classified under five groups: necessities of life, general public benefit, industry benefit, defined exclusions and “other” tax expenditures.Noteworthily, that the products concerning the necessities of life are excluded from taxation. In fact, food and beverages, being basic necessities, are not taxed as long as they are not sold by being heated (e.g. coffee) and are purchased for consumption or serviced in the facilities, baby diapers, which are a basic need for families with children, are also not subject to sales tax.&nbsp;Sales tax rates resemble VAT, and in the USA are noteworthily 10% at most. As a matter of fact, when analyzing the percentage of consumption tax to total tax revenues in OECD countries, the USA is seen to have had the lowest rate in 2020 at 15%. In comparison, Chile, Hungary and Latvia had the highest percentages, while alongside the USA, Switzerland and Japan had the lowest; on the other hand, Türkiye, draws attention as the country with the fourth highest rate.In summary, consumption is seen to be taxed at a very low level in the USA, while being taxed at a very high level in Türkiye. When considering that both societies are consumption societies, taxing certain products in order to reduce consumption can be said to be appropriate. On the other hand, when evaluating VAT rates, Türkiye is generally to have a VAT rate of 30% or higher since it was first implemented in 1985. Also, in terms of tax rates, Türkiye is one of the countries with the highest VAT rates compared to other OECD countries. Even when not taking the latest 2023 regulations on VAT rates, Türkiye can still be said to have high rates.When considering Türkiye’s tax system is based on indirect taxes and VAT, the practice of excluding goods and services, especially basic foodstuffs and products related to baby care, as in the USA, can be said to be exemplary for regulating income inequality. As a matter of fact, such an application has positive aspects with the idea that applying a single rate on a country-by-country basis will not cause confusion, as Türkiye has no federal system or different city-based tax rate practices, as in the USA.In terms of Türkiye’s tax system, this study suggests the possibility of applying VAT similarly to sales tax, at low rates and with similar exceptions. However, because this practice will lead to significant income loss as a result of the significant percentage VAT revenues involve, the study emphasizes that basic food, necessities, and products for maintaining life, as well as baby products for families with children, be excluded from taxation. In this way, arrangements can be made that both ensure justice in taxation and reduce income inequality.

Sales Tax in the United States of America As an Example of Consumption Tax

Türksoy

Assist. Prof. Dr.

Murat

Associations and foundations have become indicators of democracy and constitute the institutional side of civil society these days. Although the existence of associations founded on voluntary principles in the modern sense can be traced back two centuries, foundations date back to much earlier periods. The common goal of associations, which are formed by individuals with the motivation to act together toward similar purposes, and foundations, which have an independent property allocated to achieve specific goals, can be stated as a defined community benefit. The purposes of these organizations sometimes coincide with the fields of activity of public institutions, sometimes help achieve the purpose of the service more effectively, and sometimes engage in services of a diverse nature outside the range of public institutional services.Neither type of organization aims for profit; however, they generally need to reach a certain level of income to achieve their goals. The main incomes of associations can be listed as periodical dues and participation fees from members, money earned from organized events, and various donations. Foundations, however, should have wealth proportional to the initial purpose or purposes, and these assets that are earmarked for the specific objective should regularly generate income for the foundation. Although a minimum amount can be said to be determined each year by the Foundations Council in the Turkish Legal System for establishing a foundation, when considering that this amount for 2023 is 120,000 Turkish Lira, one realizes this amount is inadequate for the continuous fulfilment of a purpose under today’s economic conditions.While many associations and foundations are currently found aimed at developing activities related to almost every aspect of life, their greatest obstacle can be said to be a lack of income for achieving their goal. For this reason, associations and foundations establish enterprises that operate under market conditions and contribute to the revenues of the relevant non-governmental organization, or they become partner with some company. In this regard, tax laws have started to gain importance. As such, this study attempts to explain the Articles of Turkish Tax Law concerning foundations, associations, and their enterprises in the light of practice and examples and to discuss the situation of these legal entities in the face of tax laws. The study also addresses within its scope the rights and obligations tax laws provide for publicly beneficial associations and tax-exempt foundations. The study also examines the Articles related to foundations, associations, and enterprises based on the relevant tax laws. The reason for this is to provide a better understanding of whether the relevant laws bring forth regulations by considering the nature, reason for existence, and activities of foundations, associations, and enterprises.In conclusion, the examination of the Articles in various tax laws reveal limitations to the exemptions and exceptions that directly cover all foundations and associations. A large portion of tax exemptions and exceptions cover associations that serve public interests and foundations which have been granted tax exemption by the President. The conditions required for a foundation to be granted tax exemption by the President or similarly for obtaining the status of a public benefit association have become ever increasingly difficult to meet. The income levels that such entities need to generate are raised each year, while the expenses mandated for foundations and associations are also observed to increase. Therefore, the tax exemptions and exceptions that concern all foundations and associations need to be increased within the Turkish Tax System, and the scope of tax benefits that are provided to the foundations and associations that manage to meet the specific difficult conditions for obtaining tax exemption or for becoming a public-interest association needs to be expanded.

Reviewing the Status of Foundations (Waqfs), Associations and Their Enterprises in Turkish Tax Laws

Başak

In the 19𝑡 ℎ century Ottoman economy, state-capital relations are seen to have played a significant role in its experience with globalization. The administration supported the process of integration into the world economy through the strategy of capital accumulation and the application of property rights, as well as through public policies such as tax incentives. This study focuses on the effects state-capital relations had on the 19𝑡 ℎ-century Ottoman economy through the example of foreign railway investments. An analysis of the kilometer-guarantee system, which incentivized foreign direct investments, will help understand state-capital relations in the 19𝑡 ℎ-century Ottoman economy. The study aims to discuss state-capital relations in the Ottoman Empire by evaluating the foreign railway investments, which were the first example of treasury-guaranteed investments. This study examines the economic developments and their effects on subordinate financialization through the 19𝑡 ℎ-century Ottoman economy and the example of foreign railway investments. Foreign railway investments intensified in the late Ottoman Empire during the 19𝑡 ℎ century, when the first era of modern globalization was experienced in the world economy. This first era of modern globalization occurred between 1870-1914), during which foreign direct investments, public debt management, and the commercialization of land through arazi kanunnameleri [land laws] were the developments that accelerated the Ottoman Empire’s transition to capitalism. Foreign railway investments also contributed to the Ottoman economy’s transition to a market economy by generating a capitalist mode of production in the Ottoman economy.This study aims to analyze how foreign railway investments contributed to the Ottoman economy’s integration with capitalism in terms of state-capital relations. In this context, the first section of the study examines the role of the state in the Ottoman economy’s integration with capitalism. This section also discusses the problems in agricultural production and the effects the borrowing process had on integrating with the world economy. The second section of the study analyzes foreign railway investments in terms of the level to which the capital structure had internationalized, the imperialist spheres of influence, investment financing, and their economic impacts on the Ottoman economy. This section also analyzes the investments’ contribution to financialization by revealing the relationship Ottoman foreign borrowing had with railway investments. The study also examines the role of the Ottoman Public Debt Administration on railway investments. In this context, the study examines the effects that collecting the tithe tax in the regions had on the railway line routes under the supervision of the Ottoman Public Debt Administration and that allocating a significant part of the tax to the kilometer guarantee had on the administration’s functions.&nbsp;

The State- Capital Relations in the 19th -Century Ottoman Economy: The Case of Foreign Railways

İbrahim

Öğretim Görevlisi

Abdullah

Public expenditure is defined as expenditure made by the state within the framework of certain rules in order to meet social needs and to intervene in social and economic life. The classic view of economics, based on a free market economy in which the presence of the state in the economy is limited, was the dominant economic view until the Great Depression. After the Great Depression, Keynes stated that a free market economy cannot always provide full employment, that full employment is a rare and short-term situation, and that the state should intervene in the economy, and with this view, the idea that the state should take a more active role in the market was accepted. The primary reason for the increase in public expenditure in this period was the increase in the duties of the state and public activities, that is, the diversity of expenditure.The volume and content of public expenditure are influenced by economic, cultural and political factors. When we look at the increase in public expenditure from a political perspective, it can be seen that political parties, pressure groups, voters and bureaucrats involved in the political decision-making mechanism are influential.Bureaucracy is the system that assists the political authority in the production of public goods and services and ensures that daily state services are provided. A bureaucrat is defined as a member of the organization referred to in the concept of bureaucracy. Bureaucrats especially want to increase the size of their offices in order to increase their power, prestige and monetary authority. With the expansion of the office, the number of personnel increases and the hierarchical structure changes accordingly. In addition, citizens who benefit from the services of the bureau want to access the public goods and services from which they benefit without any problems. In this regard, citizens who want the bureaus to work smoothly and without delay can create pressure. As a result of this pressure, the service production capacity of the bureau expands considerably. Another reason for the increase in public expenditure through bureaus is that bureaus are the sole producers of public goods and services. Due to this monopoly structure, bureaucrats try to increase the production of public goods and services to increase their monetary benefits. In order to reach this resource, they exaggerate the benefits obtained and ask for more appropriations than they need or make estimates based on higher figures than necessary. With the loss of control over the data provided to the government and the public on the costs of services and works, governments are often forced to give in to the demands of the bureaucracy.Today, the bureaucracy plays a decisive role in the process of public policy making. Public choice theory is based on individual utility maximization, which also refers to the pursuit of utility by public decision-makers. It is stated that the basic units are not organic units such as parties, states or nations, but individuals who can make choices and have a set of attitudes and behavioral models, and hence it is assumed that the decisions taken in the public sector are based on individual preferences as in the private economy.In an environment where bureaucrats are not rent-seeking, an exogenous increase in public expenditure that increases productivity will directly increase the productive capacity of the economy and directly contribute to economic growth. Government investment expenditure on public goods and services that have the highest potential to increase productivity will increase productivity and thus economic growth. Moreover, the impact of improvements in bureaucratic quality on economic growth depends on the relative magnitude of changes in public expenditure. If the change in bureaucratic quality is accompanied by a decrease in productivity-enhancing investment expenditure, this may have a negative impact on economic growth. The important point here is that improvement in bureaucratic quality reduces incentives for rentseeking. Strong institutions with good monitoring and accountability mechanisms can be effective in controlling rent-seeking activities. In this case, an improvement in bureaucratic quality is likely to produce positive economic growth outcomes.In an economic system where there is no rent-seeking and where bureaucratic quality is high, the desired growth results will be achieved by directing public expenditure to investment expenditure that will increase productivity. In the presence of rent-seeking, the importance of bureaucratic quality emerges. High bureaucratic quality controlling the rent-seeking of bureaucrats in order to maximize their own interests will lead to the transfer of public expenditure to more productive channels. In the presence of a general policy and regulatory environment that will increase the efficiency of productive investment expenditure together with bureaucratic quality, the increase in public expenditure will have a direct and positive effect on economic growth.

Evaluation of the Effects of Bureaucracy on Public Expenditure Together with Rent Seeking Activity

Rabia

Uzman

Öner

Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

Büşra

Hale

Fulya

One of the reasons for a government to intervene in the economy is income distribution issues, and one of the tools governments use for this is tax policies. Taxes are separated into direct and indirect taxes, with indirect taxes involving taxes on expenditures. Developing countries such as Türkiye see indirect taxes taking quite a high percentage of total taxes. In theory, indirect taxes affect income distribution negatively, whereas direct taxes affect income distribution positively. Recently, one of the main research questions in the field of public finance has been the effect indirect taxes have on income distribution. Figures show income inequality to have increased since the 1980s in most countries.Fair income distribution has great importance for ensuring social welfare, realizing healthy economic growth, increasing production, increasing tax capacity, and ensuring price stability at the same time as political stability. The achievement of social peace in countries and its continuity also depend on the equitable distribution of income. The more equitable income distribution is, the more peace will be found between individuals in that country, thus ensuring a peaceful environment. Meanwhile, though, social conflicts have been increasing and stability has not been achievable, because states have not followed a fair income distribution policy.&nbsp;The growing interest in income inequality has produced a wide range of studies since the 2000s (see Dişbudak &amp; Süslü, 2007; Güldal &amp; İnal, 2021; Hazman et al., 2021; Tuncer &amp; Demirtaş, 2021; Eser &amp; Genç, 2019; Demirgil, 2019; Polat, 2021; Karabulut, 2020; Martinez et al., 2012; Şener, 2020). Studies have shown how income inequality has changed for many countries in recent years and what factors are behind it. The main forces behind the growth in disposable income inequality for many countries has been the growth of earned market income, demographic changes, changes in household size and composition, and other endogenous factors (Caminada &amp; Goudswaard, 1999). Accordingly, the redistributive role states have through tax and transfer policies may also have been important in the many structural changes that have occurred in the world economic system since the 1980s.This study represents an attempt to contribute further to this field of literature. The aim of the study is to examine the effect indirect taxes have had on income distribution in the Turkish economy and seeks an answer to the question of whether indirect taxes have an effect on income distribution. The study also researches the effects indirect taxes have on economic growth, and this has provided a theoretical foundation in favor of indirect taxes. The study has adopted the auto-regressive distributed lag (ARDL) bounds test approach to examine how indirect and direct taxes have affected income inequality and economic growth in Türkiye during the 1992-2021 period using long- and short-term estimation methods. The study looks at indirect taxes comprised only from the value-added tax (VAT) and from tariffs due to the data adequacy requirements for empirical tests.The study begins with some explanations of the main concept of direct and indirect taxes in terms of theory then explains the relationship between inequality and taxes, as well as the role taxes play in economic growth. The study continues with an overview of some of the recent literature, followed by the empirical analysis. The study finishes with a discussion and conclusion.The study has concluded that indirect taxes adversely affect income distribution equality, as already generally recognized in the literature. The additional findings of the study are as follows. An increase in the inflation rate also increases income inequality while suppressing economic growth. An increase in direct taxes has also been correlated with a decrease in income inequality with no statistically significant impact on growth. An increase in customs duties lowers income inequality while bolstering economic growth. Also, an increase in the VAT rate results in a decrease in both income inequality and economic growth. Lastly, an increase in the budget deficit is associated with an increase in income inequality, with no statistically significant effect on economic growth having been ascertained.

The Effect of Indirect Taxes on Income Distribution: An Empirical Analysis of Türkiye

Mustafa

Erdal

Taxes denote a significant source of a nation’s income. Taxes are collected from real and legal persons within the framework of laws and regulatory practices determined by nations. In actuality, individuals may not always comply with the tax laws or practices established by their countries because individual attitudes and behaviors toward taxes vary and are influenced by diverse factors. The scholarly domains of tax morale and tax awareness examine the reasons underlying such divergences. In this context, tax morale pertains to individual attitudes and behaviors governing the declaration of incomes and the payment of taxes. Conversely, tax awareness concerns individual knowledge about the purposes of taxation, the subject matters and legal texts related to tax, and individual rights apropos taxes.&nbsp;The analysis of the existing studies on tax morale and tax awareness reveals that scholars have attempted to measure the direction of the relationships between relevant factors to determine whether individuals exhibit high or low tax morale/tax awareness. The present study examines age-related tax morale and tax awareness because age is a factor accepted in the extant literature. However, unlike previously conducted studies, the present investigation utilizes the generational theory framework to evaluate the age factor in the context of tax morale/tax awareness. Therefore, it aims to determine the views of different age groups about factors affecting tax morale and tax awareness.The data set required for the research was obtained using the survey method. The administered questionnaire comprised 28 propositions. An aggregate of 430 people residing in Eskisehir, Turkey, as of 2021, participated in the study. The respondents were classified according to their ages into groups designating Generations X, Y, and Z. The Kruskal–Wallis and Mann–Whitney U tests were applied to the obtained data to determine the differences between the three groups.The study results disclosed the effectiveness of certain characteristic generational features vis-à-vis specific issues about the development of tax morale and tax awareness. Significantly, Generation X participants believed that paying taxes was a sacred civic duty. Generation X participants also stated that the decision to pay or not pay taxes was related to an individual’s moral level and commitment to religious views. Some Generation Y respondents supported these ideas, whereas some did not. Most Generation Z respondents disagreed with these views. Another notable result of this study concerned the effects of social media on tax morale and tax awareness. The answers recorded by the participants allowed the determination that social media, like other mass broadcasting organs, is significantly positioned to influence the tax morale and tax awareness of citizens. The opinions expressed by the participants revealed that the social environment also effectively influences tax morale and tax awareness. Interestingly, the participants thought that it was necessary to pay taxes but also stated that they could evade taxes in times of economic crisis or when the tax system was unfair. This result underscores the importance of a stable economy and a fair tax system in preventing tax evasion and increasing tax morale. The study also measured the general tax knowledge of Generation Z, specifically the participants aged between 15 and 17 years. The obtained results elucidated that Generation Z respondents residing in Eskisehir exhibited low tax awareness. Thus, individuals younger than 18 years could experience negative consequences because of exposure to false or subjective information obtained from their environment or other sources. In the future, experts must impart objective tax education to individuals aged below 18 years to ensure a society with high tax morale and tax awareness.&nbsp;

Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory

@JOURNAL_BOX_CURRENT

Res. Assist. Dr.

Taxpayer psychology refers to all taxpayers’ perceptions, attitudes, and behaviors regarding taxes and taxation. Internal, personal, and demographic factors such as age, gender, education, profession, marital status, belief structure, and income level, as well as external and environmental factors such as high tax rates, tax burden level, frequency of tax amnesty, and the deterrent effect of tax penalties and audits determine taxpayers’ tax perceptions, attitudes, and behaviors. These factors also affect tax compliance and tax awareness.The study examines the previous studies in the literature on taxpayer psychology, such as applied studies that have investigated taxpayer attitudes and behaviors independently of the effects and consequences of earthquakes in the cities and regions that have been selected for experiencing any of the last three major earthquake disasters in Türkiye. In other words, the aim of the study is to examine various studies in the field of taxpayer psychology, specifically the limited studies in the literature on taxpayers in cities where the last three major earthquakes (i.e., the Kocaeli earthquake in 1999 and Kahramanmaraş earthquakes in 2023) had occurred. The justification for choosing these cities is that they represent different regions and cultural textures and are able to provide satisfactory results in terms of a regional comparison. The importance of the study is in how it demonstrates the general tax tendencies of taxpayers in earthquake zones irrespective of the earthquakes, as studies may have been conducted before or after the date of said earthquakes, in how it draws attention to what the taxpayers’ attitudes and behaviors towards taxes are, in how it introduces a new perspective to the subject by revealing the similarities and differences in terms of taxpayer psychology in Türkiye in general and between regions in particular, and in how it makes certain predictions for the future based on the results obtained from the research.Tax psychology is a discipline that addresses all dimensions of taxpayer psychology and basically focuses on tax mentality and tax morality. To say that tax problems can be completely eliminated if only these two elements are provided in a country is difficult. According to the international and national literature, however, tax losses and evasion can be greatly reduced to the extent that a tax mentality and a tax morale are formed in a society, in addition to informality largely becoming preventable and the problem of tax compliance being able to be practically eliminated by enabling voluntary participation in taxes and establishing tax awareness.Due to Türkiye’s geographical location, it is a country crossed by high tension fault lines. Therefore, the risk of an earthquake happening is extremely high. Historically, the country can be said to have had many violent and destructive earthquakes, with Kocaeli earthquake of August 17, 1999 and Kahramanmaraş earthquakes of February 6, 2023 being the recent main ones. Based on this and within the scope of a literature review, this article takes into consideration research on cities these earthquakes had greatly impacted. Apart from selecting earthquake cities as samples, however, the study does not aim to conduct any research on earthquakes, such as determining what needs to be done in the context of the effects, consequences, or tax psychology of earthquakes. Instead, the purpose of choosing these cities is to cover a wide area that allows for a regional comparison. In this context, the article examines many academic studies, especially doctoral dissertations, master’s theses, articles, and research books, and comparatively analyzes the research methods and findings with studies conducted in Türkiye in general and in the earthquake-affected regions and cities in particular before arriving at some conclusions. The detailed literature review found no study on taxpayer psychology to have specifically been conducted for Kahramanmaraş. The analysis does include cities other than Kahramanmaraş such as Kocaeli, Hatay, Gaziantep, Malatya, Adıyaman, Diyarbakır, Şanlıurfa, and Adana that had been affected by any of these three major earthquake disasters. In addition to these cities, the research also includes Istanbul, which may be at the locus of a major Marmara earthquake, as well as a sociological summary of Türkiye. Although the scarcity of studies in the field of tax psychology in these mentioned cities has made the research difficult, the conclusion has been made that focusing on the subject is important in order to provide a general idea. When compiling the studies in the literature, this article has included the most comprehensive studies for Türkiye in general (Zenginobuz et al., 2010), for the Southeastern Anatolia Region (Çiçek et al., 2008), and for the Eastern Anatolia Region (Gürçam, 2016) to allow for a comparison and a view of the general trends.When analyzing and evaluating all the findings obtained as a result of the literature review, some similarities and differences are encountered regarding the research conducted on the psychology of taxpayers in the cities and regions where the last three major earthquake disasters in Türkiye had occurred. At the same time, some parallel results were encountered with other studies measuring taxpayer psychology that had been conducted throughout Türkiye.The research conducted on the psychology of taxpayers in cities where the major earthquakes had occurred and on taxpayers throughout Türkiye made the common inference that voluntary tax compliance cannot be achieved due to the following reasons: paying taxes is a civic duty, tax rates and tax burdens are very high, the tax system is unfair, frequent tax amnesties reward those who do not pay, taxes are not sufficiently reflected in public services, public expenditures are ineffective and wasteful, the problem of informality further increases the tax burden, the tax administration takes a negative approach toward taxpayers, tax legislation is complex and changes frequently, and the numerous administrative formalities.&nbsp;Differences are found in terms of tax compliance and taxpayer psychology among the metropolitan cities that have experienced major earthquakes and other cities in the Marmara Region, the Eastern Anatolia Region, and the Southeastern Anatolia Region. In cities such as Istanbul and Kocaeli, the views on taxes and tax compliance are more positive compared to the cities where Kahramanmaraş earthquakes had occurred, while the psychological cost of tax compliance is lower. Many factors impact this, such as the level at which public services are utilized, ethnic identity and belonging, education level, and participation in business life.Based on the findings from the research conducted specifically for the cities where Kahramanmaraş earthquakes had affected, three situations stand out that differed from the research conducted for other cities. Firstly, in these cities taxpayers had positive views toward tax inspectors. Secondly, a relationship was found between support or sense of belonging to the government and tax payment behavior. In other words, those who supported the current government were prone to pay taxes unconditionally because they trusted the government. Thirdly, offering privileges to Syrian refugees and immigrants negatively affected competition in the eyes of taxpayers and did not provide a fair environment. Based on the findings in this context, the opinions that Syrians do not pay taxes, that they have no tax duties, and that citizens are not provided with any financial support while Syrians are provided with income support (e.g., Turkish tradesmen having difficulty fulfilling their tax duties) can be evaluated as being prevalent.When considering all these results, this study concludes that the need exists for participatory structural reforms in which taxpayers are included in the process by switching to policies and practices in which taxpayers’ demands and expectations are taken into account, in which taxpayers trust more, and with which they are prone to comply more voluntarily. When considering that increasing tax compliance depends on implementing a taxpayer-based approach, increasing the social acceptance of any regulation, policy, and practice regarding taxation becomes important, as well as approaching it with sensitivity. Particularly in the earthquake region, it is important that the tax expenditures (all kinds of incentives, subsidies, discounts, exceptions and exemptions) made by the state are appropriate for the purpose and aimed at mitigating relieving the grievances of all citizens affected by the earthquake.As a result of the literature review and evaluation in Türkiye, some deficiencies are identified in order to guide and shed light on future studies. Although many factors affecting taxpayer psychology are included in existing studies, results that are able to reveal the general situation were observed to not be sufficiently obtainable due to the narrow scope of the samples. The study’s contribution is demonstrated by the fact that almost no studies are found to have made regional comparisons due to the scarcity of regional studies. Another deficiency in the literature is the lack of studies on taxpayers living in the current 30 metropolitan municipalities in Türkiye. In addition, the taxpayer distributions (e.g., in terms of taxpayers who obtain all the income and revenue elements regarding income tax) in the studies that have been conducted and their scope in terms of the total number of taxpayers being narrow and unbalanced (i.e., mostly conducted with a small number of citizens paying similar taxes) are deficiencies that affect the degree of accuracy in the research results. Another observed deficiency is that the conducted studies had rarely preferred face-to-face meetings and interviews, which can produce more effective results, because they are more difficult and time-consuming. Instead, the studies had mostly been carried out remotely or using online survey methods. Finally, when making an evaluation and suggestion based on the earthquake regions selected as the sample group in this study, studies focusing on these cities are expected to contribute to the economic and financial policy of disaster management. In other words, conducting research that can shape government policies in cities and regions that experience natural disasters such as earthquakes and floods and encouraging interdisciplinary studies that include field research and project design will be appropriate roads to take.&nbsp;

Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review

Burak

With the establishment of the Young Turkish Republic, many reforms were implemented in various economic, political, and social areas, the most significant of which to crown these undoubtedly being in the field of education. In this regard, the reform Albert Malche requested under the direct coordination of Mustafa Kemal Atatürk’s efforts were a crucial step for Turkish Higher Education. The period during which the relevant report was prepared coincided with the reign of national socialism in Germany, and the increasing pressure on academicians there under Hitler’s regime accelerated this reform. One of these academicians who came to Türkiye was Fritz Neumark. Born in Hannover, Germany on July 20, 1900, Neumark initially attended Jena University for literature studies but later developed an interest in economics under the influence of Gerhard Kessler and continued his education in economics. The memoir authored by Prof. Dr. Fritz Neumark and titled “Boğaziçine Sığınanlar” recounts in detail the experiences of living in Nazi Germany and the process of migrating to America and Türkiye. Neumark also provided extensive information about the German academicians who’d migrated to Türkiye, including Gerhard Kessler, Alexander Rüstow, Alfred Isaac, and Wilhelm Röpke. Neumark offered insights into the sizes of the refugee families migrating to Türkiye, categorizing those accompanied by at least three family members, as well as the assistants, artists, and other refugees academicians brought with them. Highlighting approximately 70 academicians to have migrated, Neumark emphasized the variability in their numbers due to factors such as deaths and emigration to other countries, underscoring academicians as the most fluctuating group among migrants.The presence of sufficient numbers of Turkish professors alongside the academicians from Germany posed no obstacle to establishing a new faculty. In this regard, the Minister of National Education requested a report to be prepared outlining the reasons for establishing an independent faculty. Prof. Dr. Fritz Neumark, serving as the Director of the Institute of Economics and Sociology attached to the Faculty of Law at Istanbul University, was tasked with preparing the report.In the report, Neumark proposed the establishment of various chairs, including three chairs of economics to be led by himself, Hüseyin Şükrü Baban, and Wilhelm Röpke; a chair of statistics to be led by Ömer Celal Sarc and İbrahim Fazıl Pelin; a chair of finance; a chair of social policy to be led by Gerhard Kessler; and a chair of economic history to be led by Alexander Rüstow, thus completing the organizational structure of the proposed faculty.In 1946, Neumark was appointed as the Director of the Chair of Finance (then the Finance Institute), but he left the position in 1950 due to an assignment by the Ministry of Finance. During his tenure at the Ministry of Finance, he contributed as an advisor to the reform of the Turkish tax system.Despite attempts to assign Neumark to teach courses in social health and statistics before economics and finance at the Institute, he declined the offer. Although assured that he would teach at the Institute, he resisted this decision, and his position was eventually assigned to the Faculty of Law due to the shortage of academic staff at the time. However, Neumark taught statistics for a maximum of two terms before it was taken over by Ömer Celal Sarc. Throughout his time in Istanbul, Neumark praised the academic work and positions held by his colleagues Ömer Celal Sarc, Ziyaeddin Fahri Fındıkoğlu, and Ömer Lütfi Barkan.Neumark made observations regarding the economic history of both Germany and Türkiye during his tenure. He witnessed the hyperinflation period in Germany, which began in 1919 and escalated between 1922-1923. By November 1923, $1 USD was equivalent to 4.2 trillion German marks, highlighting the need to implement strict monetary policies. Upon arriving in Türkiye, Neumark pushed for the Republic of Türkiye to pursue classical liberal policies and implement a tight fiscal policy that ensured budget equilibrium. Until the outbreak of the World War II in 1939, no inflationary development had occurred in the country. Despite not entering the war, Türkiye experienced the deep economic problems brought about by the war, and Neumark criticized some of the economic policy measures implemented during this period.He also highlighted the liberal policies of the Adnan Menderes Government, which came to power after winning the 1950 elections following the Republican People’s Party. Neumark noted an increase in freedom regarding commercial and economic activities under this government.Fritz Neumark’s works includes significant bibliographical studies, with a particular emphasis on the works of German academicians. Despite being in Türkiye, Neumark’s attention to the works of his colleagues demonstrates his noteworthy interest in their publications. Neumark’s writings on the works of German academicians paved the way for the translation of these writings into Turkish by Prof. Dr. Sabri Ülgener and Ord. Prof. Dr. Celal Sarc. These translation efforts opened doors for Turkish academicians to access international sources.Prof. Dr. Fritz Neumark conducted bibliographical studies on various works, including one focusing on the New Deal, the economic and fiscal policies enacted by Franklin D. Roosevelt while serving as President of the United States from 1933-1945. In 1940, Neumark conducted a study on the work of the German economist Othard Schulze concerning the New Deal. Among Neumark’s bibliographical works, his study on banking titled “Türkiye’de Son Bankacılık Literatürüne Umumi Bir Bakış” (Neumark, 1939) holds significant importance. This comprehensive study covered the banking activities of the young Republic of Türkiye from 1923-1938. Neumark provided extensive information about Dr. Ahmed Halid İteber’s book “Türk Bankacılığı”, highlighting its coverage of general banking history and the developments regarding Türkiye’s economic policy. Neumark emphasized the significance of İteber’s work, which extensively covered the newly established Central Bank, Ziraat Bank, İş Bank, Sümer Bank, Eti Bank, Selanik Banks, and German banks’ branches in Türkiye, as well as Ottoman banks. Additionally, Neumark examined Dr. Yusuf Saim’s publication “Türkiye Cumhuriyeti Ziraat Bankası 1888-1839”, praising its detailed information on Ziraat Bank’s establishment, capital, and loans. He considered it one of the most important works in banking literature (Neumark,1939). Neumark also provided insights into Sait Emin Özbek’s doctoral dissertation “Bank et l’industrialisation de la Turquie sous la Republique” and Orhan Conker’s book Redressement économique et Industrialisation de la Nouvelle Turquie , focusing on Sümerbank. Furthermore, Neumark critiqued Erich Welter’s (1943) book Der Weg der deutschen Industrie, which discussed German industry. Neumark also evaluated W. A. Jöhr’s “Die Beurtellung Konkreter wirtschaftspolitischer Probleme” [ Ekonomi Politikasına Ait Müşahhas Problemler Hakkında Hükmü Meselesi] and Hans Luckas’ “Theorie der Devisenzwangswirtscaft auf Grund der deutschen und auslandischen Erfahrungen in der Zeit von 1914 bis 1940”, providing detailed analyses of these works.&nbsp;Fritz Neumark not only conducted bibliographical studies on German economists but also undertook works focused on the writings of Turkish finance scholars. One such study pertains to the work “Hizmet Erbabı Vergileri ve Tatbikatı” that was authored by Nihat Ali Üçüncü, who served as the Director General of Revenue Administration at the Ministry of Finance during that period.Upon examining Fritz Neumark’s life and works, the fact that he did not separate economics from finance becomes evident. He provided a holistic perspective on both economic thought and policy instruments. In his work titled “İktisadi Gelişme İktisadi İstikrar ve Maliye Politikası”, which was translated into Turkish by Dr. Salih Turan from Frankfurt University, Neumark primarily focused on the concept of economic development. To say that Neumark had a national character with a significant portion of his articles centered around German economic development and stability wouldn’t be incorrect. In particular, he detailed the steps Germany had taken to revive its economy after World War II and the outcomes of these measures, providing insights into the economic circumstances of that era.Having experienced the aftermath of World War I in two defeated countries, Fritz Neumark authored a comprehensive work titled “Harp Ekonomisinin Esas Meseleleri ve İstatistiğin Ekonomik Seferberlik Planında Ehemmiyet”. He started by elucidating the differences between war economy and economic warfare, emphasizing how these two concepts had gained prominence particularly during World War I. Professor Ömer Celal Sarc penned a bibliographical article regarding the book Ekonomi Siyasasının Yeni İdeoloji’leri, which Professor Fritz Neumark had authored. According to Sarc, Neumark’s book delved into the economic policies of the new era leading up to World War II in detail. Neumark’s (1940) book “Maliye İlmine Dair Ekonomik ve Sosyolojik Tetkikler held significant relevance within the Turkish higher education system at the time. In 1945, Neumark expanded and reissued his book "Gelir Vergileri" due to the introduction of a new income tax bill in parliament in 1946. Another notable work is Neumark’s (1938) “Maliye Siyasetinin Milli Hususiyetleri”, which was translated into Turkish by Sabri Ülgener. This work explored the ways of benefiting from the fiscal policy practices established in different countries. Moreover, Neumark authored a book titled Ekonomi Politikası Dersleri for students studying at the newly established economics faculties and other higher educational institutions across Türkiye. His proficiency in economics was further evidenced by his seminal work “Genel Ekonomi Teorisi”, which remains widely accepted today. This book begins with the fundamentals of economics, elucidating the conceptual relationship between economic theory and economic life. In “Maliyeye Dair Tetkikler” Neumark expounded on his views regarding the methods of public finance, asserting that fiscal science, like economics, begins with physiocracy.Prof. Dr. Fritz Neumark’s writings on the topic of foreign trade in the field of Turkish economy between 1938-1940 provide interdisciplinary insights. Neumark meticulously presented Türkiye’s foreign trade data for 1938, including export revenues, import expenditures, and the balance of payments, while also providing detailed information on exported and imported goods. Following the developments in foreign trade in 1938, Neumark penned an article about the foreign trade relations for the years 1939 and 1940. In this article, he discussed the price index study conducted by the Ministry of Economics, which resembles price evaluations associated with inflation.

The Economic and Academic Contributions of Fritz Neumark in Türkiye: The Impact of a German Scholar

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Journal of Public Finance Studies - Maliye Çalışmaları Dergisi, which is the official publication of Istanbul University Faculty of Economics, Finance Research Center is an open access, peer-reviewed and scholarly journal published two times a year in May and November. It was founded in 1955. The journal’s title was changed as Journal of Public Finance Studies - Maliye Çalışmaları Dergisi in 2020. Previous title of the journal was Maliye Araştırma Merkezi Konferansları (1SSN: 1304-0251).

Manuscripts submitted for publication should be in Turkish or English.

The journal targets national and international audiences, has both national and international members in the editorial board, and aims to enhance international author contributions.

Public finance, public economics, public policy, fiscal policy, public budgeting, behavioral finance, taxation and related subjects constitute the scope of the journal. 

The target group of the journal consists of academicians, researchers, professionals, students, related professional and academic bodies and institutions.

There are no article processing charges or submission fees for any submitted or accepted articles. All expenses of the journal are covered by the Istanbul University.

As of 2024, the print version has been stopped. The journal has become an online-only publication.

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Journal of Public Finance Studies - Maliye Çalışmaları Dergisi, which is the official publication of Istanbul University Faculty of Economics, Finance Research Center is an open access, peer-reviewed and scholarly journal.Journal of Public Finance Studies aims to publish theoretical and applied studies on financial science; finance, public economics and public sector, and aims to provide a platform that contribute to the scientific knowledge.The journal targets national and international audiences, has both national and international members in the editorial board, and aims to enhance international author contributions.Public finance, public economics, public policy, fiscal policy, public budgeting, behavioral finance, taxation and related subjects constitute the scope of the journal.

Aim and Scope

<a href="https://doaj.org/toc/2757-6728?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22terms%22%3A%7B%22index.issn.exact%22%3A%5B%222757-6728%22%5D%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22size%22%3A100%2C%22sort%22%3A%5B%7B%22created_date%22%3A%7B%22order%22%3A%22desc%22%7D%7D%5D%2C%22_source%22%3A%7B%7D%7D" target="_blank">DOAJ</a>ProQuest CentralEBSCO Central &amp; Eastern European Academic SourceCabells Journalytics Sobiad

Indexing and Abstracting

The journal is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a> The subjects covered in the manuscripts submitted to the Journal for publication must be in accordance with the aim and scope of the Journal. Only those manuscripts approved by every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Changing the name of an author (omission, addition or order) in papers submitted to the Journal requires written permission of all declared authors.Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unethical behaviors. All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. Plagiarism Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. If plagiarism/self-plagiarism will be found authors will be informed. Editors may resubmit manuscript for similarity check at any peer-review or production stage if required. High similarity scores may lead to rejection of a manuscript before and even after acceptance. Depending on the type of article and the percentage of similarity score taken from each article, the overall similarity score is generally expected to be less than 15 or 20%. Double Blind Peer-Review After plagiarism check, the eligible ones are evaluated by the editors-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope. The editor provides a fair double-blind peer review of the submitted articles and hands over the papers matching the formal rules to at least two national/international referees for evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Policies

The journal is an open access journal and all content is freely available without charge to the user or his/her institution. Except for commercial purposes, users are allowed to read, download, copy, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the <a href="https://www.budapestopenaccessinitiative.org/read" target="_blank">BOAI</a> definition of open access.The open access articles in the journal are licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.en" target="_blank">CC BY-NC 4.0</a>) license.

All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

Authors publishing with the journal retain the copyright to their work licensed under the Creative Commons Attribution-NonCommercial 4.0 International license (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">CC BY-NC 4.0</a>) (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">https://creativecommons.org/licenses/by-nc/4.0/</a>) and grant the Publisher non-exclusive commercial right to publish the work. CC BY-NC 4.0 license permits unrestricted, non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Editor should consider publishing correction if minor errors that do not effect the results, interpretations and conclusions of the published paper are detected. Editor should consider retraction if major errors and/or misconduction that invalidate results and conclusions are detected.Editor should consider issuing an expression of concern if there is evidence of research or publication misconduct by the authors; there is evidence that the findings are not reliable and institutions of the authors do not investigate the case or the possible investigation seems to be unfair or nonconclusive. The guidelines of <a href="https://publicationethics.org/resources/flowcharts/complete-set-english" target="_blank">COPE</a> and <a href="https://www.icmje.org/recommendations/" target="_blank">ICJME</a> are taken into consideration regarding correction, retractions or expression of concern.

To guarantee that all papers published in the journal are maintained and permanently accessible, articles are stored in Dergipark which serves as a  national archival web site and at the same time permits LOCKSS to  collect, preserve, and serve the content.Additionally, authors are encouraged to self-archive the final PDF version of their articles in open electronic archives with  that conform to standards of Open Archives Initiative (<a href="https://www.openarchives.org/" target="_blank">https://www.openarchives.org/</a>). Authors should provide a link from the deposited version to the URL of IUPress journal website.

Journal of Public Finance Studies - Maliye Çalışmaları Dergisi is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a>All parties involved in the publishing process (Editors, Reviewers, Authors and Publishers) are expected to agree on the following ethical principles.All submissions must be original, unpublished (including as full text in conference proceedings), and not under the review of any other publication synchronously. Each manuscript is reviewed by one of the editors and at least two referees under double-blind peer review process. Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unnethical behaviors.All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. In accordance with the code of conduct we will report any cases of suspected plagiarism or duplicate publishing.

Ethics

The journal adheres to the highest standards in research ethics and follows the principles of international research ethics as defined below. The authors are responsible for the compliance of the manuscripts with the ethical rules.<ul><li>Principles of integrity, quality and transparency should be sustained in designing the research, reviewing the design and conducting the research.</li><li>The research team and participants should be fully informed about the aim, methods, possible uses and requirements of the research and risks of participation in research.</li><li>The confidentiality of the information provided by the research participants and the confidentiality of the respondents should be ensured. The research should be designed to protect the autonomy and dignity of the participants.</li><li>Research participants should participate in the research voluntarily, not under any coercion.</li><li>Any possible harm to participants must be avoided. The research should be planned in such a way that the participants are not at risk.</li><li>The independence of research must be clear; and any conflict of interest or must be disclosed.</li><li>In experimental studies with human subjects, written informed consent of the participants who decide to participate in the research must be obtained. In the case of children and those under wardship or with confirmed insanity, legal custodian’s assent must be obtained.</li><li>If the study is to be carried out in any institution or organization, approval must be obtained from this institution or organization.</li><li>In studies with human subject, it must be noted in the method’s section of the manuscript that the informed consent of the participants and ethics committee approval from the institution where the study has been conducted have been obtained.</li></ul>

It is authors’ responsibility to ensure that the article is in accordance with scientific and ethical standards and rules. And authors must ensure that submitted work is original. They must certify that the manuscript has not previously been published elsewhere or is not currently being considered for publication elsewhere, in any language. Applicable copyright laws and conventions must be followed. Copyright material (e.g. tables, figures or extensive quotations) must be reproduced only with appropriate permission and acknowledgement. Any work or words of other authors, contributors, or sources must be appropriately credited and referenced.All the authors of a submitted manuscript must have direct scientific and academic contribution to the manuscript. The author(s) of the original research articles is defined as a person who is significantly involved in “conceptualization and design of the study”, “collecting the data”, “analyzing the data”, “writing the manuscript”, “reviewing the manuscript with a critical perspective” and “planning/conducting the study of the manuscript and/or revising it”. Fund raising, data collection or supervision of the research group are not sufficient roles to be accepted as an author. The author(s) must meet all these criteria described above. The order of names in the author list of an article must be a co-decision and it must be indicated in the <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F16951B1CAA341C9BAF486B84D6E2783" target="_blank">Copyright Agreement Form.</a> The individuals who do not meet the authorship criteria but contributed to the study must take place in the acknowledgement section. Individuals providing technical support, assisting writing, providing a general support, providing material or financial support are examples to be indicated in acknowledgement section.All authors must disclose all issues concerning financial relationship, conflict of interest, and competing interest that may potentially influence the results of the research or scientific judgment.When an author discovers a significant error or inaccuracy in his/her own published paper, it is the author’s obligation to promptly cooperate with the Editor to provide retractions or corrections of mistakes.

Editor-in-Chief evaluates manuscripts for their scientific content without regard to ethnic origin, gender, sexual orientation, citizenship, religious belief or political philosophy of the authors. He/She provides a fair double-blind peer review of the submitted articles for publication and ensures that all the information related to submitted manuscripts is kept as confidential before publishing.Editor-in-Chief is responsible for the contents and overall quality of the publication. He/She must publish errata pages or make corrections when needed.Editor-in-Chief does not allow any conflicts of interest between the authors, editors and reviewers. Only he has the full authority to assign a reviewer and is responsible for final decision for publication of the manuscripts in the Journal.Reviewers must have no conflict of interest with respect to the research, the authors and/or the research funders. Their judgments must be objective.Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the editor if they are aware of copyright infringement and plagiarism on the author’s side.A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction. The reviewers and editorial board cannot discuss the manuscripts with other persons. The anonymity of the referees must be ensured. In particular situations, the editor may share the review of one reviewer with other reviewers to clarify a particular point.

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope.The editor hands over the papers matching the formal rules to at least two national/international referees for evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Peer Review

• Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.• Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software.• After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope. • Editor-in-chief evaluates manuscripts for their scientific content without regard to ethnic origin, gender, citizenship, religious belief or political philosophy of the authors and ensures a fair double-blind peer review of the selected manuscripts.• The selected manuscripts are sent to at least two national/international external referees for evaluation.• Publication decision is given by editor-in-chief  upon modification by the authors in accordance with the referees’ claims.• Editor in chief does not allow any conflicts of interest between the authors, editors and reviewers and is responsible for final decision for publication of the manuscripts in the Journal.• Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.-    Does the manuscript contain new and significant information?-    Does the abstract clearly and accurately describe the content of the manuscript?-    Is the problem significant and concisely stated?-    Are the methods described comprehensively?-    Are the interpretations and consclusions justified by the results?-    Is adequate references made to other Works in the field?-    Is the language acceptable?• Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the editor if they are aware of copyright infringement and plagiarism on the author’s side.• A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.• The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction.• The reviewers and editorial board cannot discuss the manuscripts with other persons.• The anonymity of the referees must be ensured meticulously.

LanguageArticles in Turkish, English are published. Submitted manuscript must include an abstract both in the article language and in English, and an extended abstract in English as well. However extended abstract in English is not required for articles in English.Manuscript Organization and SubmissionAll correspondence will be sent to the first-named author unless otherwise specified. Manuscpript is to be submitted online via <a href="https://dergipark.org.tr/en/journal/3360/submission/step/manuscript/new" target="_blank">http://dergipark.gov.tr/login</a> that can be accessed at <a href="https://dergipark.org.tr/en/pub/jpfs" target="_blank">https://dergipark.org.tr/en/pub/jpfs</a> and it must be accompanied by a <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7B10DE709C4F469C98FB22F32955A3BB" target="_blank">Title Page</a> specifying the article category (i.e. research article, review etc.) and including information about the manuscript (see the Submission Checklist). Manuscripts should be prepared in Microsoft Word 2003 and upper versions. In addition, <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F16951B1CAA341C9BAF486B84D6E2783" target="_blank">Copyright Agreement Form</a> that has to be signed by all authors must be submitted.1. The manuscripts should be in A4 paper standards: having 2.5 cm margins from right, left, bottom and top, Times New Roman font style in 10 font size and line spacing of 1.5. Due to double blind peer review, the main manuscript document must not include any author information.2. A <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7B10DE709C4F469C98FB22F32955A3BB" target="_blank">title page</a> including author information must be submitted together with the manuscript. The title page is to include fully descriptive title of the manuscript and, affiliation, title, e-mail address, postal address and phone number of the author(s) (see The Submission Checklist).3. Before the introduction part, there should be an abstract between 180 and 200 words in Turkish and English and an extended abstract only in English between 1500-2000 words, summarizing the scope, the purpose, the results of the study and the methodology used. Underneath the abstracts, five keywords that inform the reader about the content of the study should be specified in Turkish and in English. Extended abstract in English is required only for non-English manuscripts.4. The manuscripts should contain mainly these components: title, abstract and keywords; extended abstract in English, sections, end notes and references.5. Research article sections are ordered as follows: “INTRODUCTION”, “AIM AND METHODOLOGY”, “FINDINGS”, “DISCUSSION AND CONCLUSION”, “ENDNOTES” and “REFERENCES” and “TABLES AND FIGURES”. For review and commentary articles, the article should start with the “INTRODUCTION” section where the purpose and the method is mentioned, go on with the other sections; and it should be finished with “DISCUSSION AND CONCLUSION” section followed by “ENDNOTES”, “REFERENCES” and “TABLES AND FIGURES”.6. Introduction section at the beginning of the manuscript must be indicated as “1. Introduction”. All sections and sub-sections where the research question is described and importance of the study is explained must be numbered. The numbering format must be as 1,2,3, 4 for the main sections, and 1.1, 1.2, 2.1, 2.2 and 1.1.1, 1.2.1, 1.2.2 for the sub-sections. 7. Tables, graphs and figures can be given with a number and a defining title.8. References should be in accordance with <a href="https://apastyle.apa.org/" target="_blank">American Psychological Association (APA) style 6th Edition.</a>9. Authors are responsible for all statements made in their work submitted to the Journal for publication.

Author Guidelines

Journal of Public Finance Studies complies with APA (American Psychological Association) style 6th Edition for referencing and quoting. For more information:- American Psychological Association. (2010). Publication manual of the American Psychological Association (6th ed.). Washington, DC: APA.- <a href="http://www.apastyle.org" target="_blank">http://www.apastyle.org</a>Accuracy of citation is the author’s responsibility. All references should be cited in text. Reference list must be in alphabetical order. Type references in the style shown below.Citations in the TextCitations must be indicated with the author surname and publication year within the parenthesis. If more than one citation is made within the same paranthesis, separate them with (;). Samples:More than one citation; (Esin et al., 2002, p. 43-56; Karasar, 1995, p. 197-198) Citation with one author; (Akyolcu, 2007, p. 62) Citation with two authors; (Sayıner &amp; Demirci, 2007, p. 89-115) Citation with three, four, five authors; First citation in the text: (Ailen, Ciambrune, &amp; Welch, 2000) Subsequent citations in the text: (Ailen et al., 2000) Citations with more than six authors; (Çavdar et al., 2003, p. 34) Citations in the Reference All the citations done in the text should be listed in the References section in alphabetical order of author surname without numbering. Below given examples should be considered in citing the references. Basic Reference Types Book a) Turkish Book Karasar, N. (1995). Araştırmalarda rapor hazırlama (8th ed.) [Preparing research reports]. Ankara, Turkey: 3A Eğitim Danışmanlık Ltd. b) Book Translated into Turkish Mucchielli, A. (1991). Zihniyetler [Mindsets] (A. Kotil, Trans.). İstanbul, Turkey: İletişim Yayınları. c) Edited Book Ören, T., Üney, T., &amp; Çölkesen, R. (Eds.). (2006). Türkiye bilişim ansiklopedisi [Turkish encyclopedia of informatics]. İstanbul, Turkey: Papatya Yayıncılık. d) Turkish Book with Multiple Authors Tonta, Y., Bitirim, Y., &amp; Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme [Performance evaluation in Turkish search engines]. Ankara, Turkey: Total Bilişim. e) Book in English Kamien R., &amp; Kamien A. (2014). Music: An appreciation. New York, NY: McGraw-Hill Education. f) Chapter in an Edited Book Bassett, C. (2006). Cultural studies and new media. In G. Hall &amp; C. Birchall (Eds.), New cultural studies: Adventures in theory (pp. 220–237). Edinburgh, UK: Edinburgh University Press. g) Chapter in an Edited Book in Turkish Erkmen, T. (2012). Örgüt kültürü: Fonksiyonları, öğeleri, işletme yönetimi ve liderlikteki önemi [Organization culture: Its functions, elements and importance in leadership and business management]. In M. Zencirkıran (Ed.), Örgüt sosyolojisi [Organization sociology] (pp. 233–263). Bursa, Turkey: Dora Basım Yayın. h) Book with the same organization as author and publisher American Psychological Association. (2009). Publication manual of the American psychological association (6th ed.). Washington, DC: Author. Article a) Turkish Article Mutlu, B., &amp; Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri [Source and intervention reduction of stress for parents whose children are in intensive care unit after surgery]. Istanbul University Florence Nightingale Journal of Nursing, 15(60), 179–182. b) English Article de Cillia, R., Reisigl, M., &amp; Wodak, R. (1999). The discursive construction of national identity. Discourse and Society, 10(2), 149–173. http://dx.doi.org/10.1177/0957926599010002002 c) Journal Article with DOI and More Than Seven Authors Lal, H., Cunningham, A. L., Godeaux, O., Chlibek, R., Diez-Domingo, J., Hwang, S.-J. ... Heineman, T. C. (2015). Efficacy of an adjuvanted herpes zoster subunit vaccine in older adults. New England Journal of Medicine, 372, 2087–2096. <a href="http://dx.doi.org/10.1056/NEJMoa1501184" target="_blank">http://dx.doi.org/10.1056/NEJMoa1501184</a> d) Journal Article from Web, without DOI Sidani, S. (2003). Enhancing the evaluation of nursing care effectiveness. Canadian Journal of Nursing Research, 35(3), 26–38. Retrieved from http://cjnr.mcgill.cae) Journal Article wih DOI Turner, S. J. (2010). Website statistics 2.0: Using Google Analytics to measure library website effectiveness. Technical Services Quarterly, 27, 261–278. <a href="http://dx.doi.org/10.1080/07317131003765910" target="_blank">http://dx.doi.org/10.1080/07317131003765910</a> f) Advance Online Publication Smith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. http://dx.doi.org/10.1037/a45d7867g) Article in a Magazine Henry, W. A., III. (1990, April 9). Making the grade in today’s schools. Time, 135, 28–31. Doctoral Dissertation, Master’s Thesis, Presentation, Proceeding a) Dissertation/Thesis from a Commercial Database Van Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9943436) b) Dissertation/Thesis from an Institutional Database Yaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portali c) Dissertation/Thesis from Web Tonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley). Retrieved from http://yunus.hacettepe.edu.tr/~tonta/yayinlar /phd/ickapak.html d) Dissertation/Thesis abstracted in Dissertations Abstracts International Appelbaum, L. G. (2005). Three studies of human information processing: Texture amplifica-tion, motion representation, and figure-ground segregation. Dissertation Abstracts International: Section B. Sciences and Engineering, 65(10), 5428. e) Symposium Contribution Krinsky-McHale, S. J., Zigman, W. B., &amp; Silverman, W. (2012, August). Are neuropsychiatric symptoms markers of prodromal Alzheimer’s disease in adults with Down syndrome? In W. B. Zigman (Chair), Predictors of mild cognitive impairment, dementia, and mortality in adults with Down syndrome. Symposium conducted at the meeting of the American Psychological Association, Orlando, FL. f) Conference Paper Abstract Retrieved Online Liu, S. (2005, May). Defending against business crises with the help of intelligent agent based early warning solutions. Paper presented at the Seventh International Conference on Enterprise Information Systems, Miami, FL. Abstract retrieved from http://www.iceis.org/iceis2005/abstracts_2005.htm g) Conference Paper - In Regularly Published Proceedings and Retrieved Online Herculano-Houzel, S., Collins, C. E., Wong, P., Kaas, J. H., &amp; Lent, R. (2008). The basic nonuniformity of the cerebral cortex. Proceedings of the National Academy of Sciences, 105, 12593–12598. http://dx.doi.org/10.1073/pnas.0805417105 h) Proceeding in Book Form Parsons, O. A., Pryzwansky, W. B., Weinstein, D. J., &amp; Wiens, A. N. (1995). Taxonomy for psychology. In J. N. Reich, H. Sands, &amp; A. N. Wiens (Eds.), Education and training beyond the doctoral degree: Proceedings of the American Psychological Association National Conference on Postdoctoral Education and Training in Psychology (pp. 45–50). Washington, DC: American Psychological Association. i) Paper Presentation Nguyen, C. A. (2012, August). Humor and deception in advertising: When laughter may not be the best medicine. Paper presented at the meeting of the American Psychological Association, Orlando, FL. Other Sources a) Newspaper Article Browne, R. (2010, March 21). This brainless patient is no dummy. Sydney Morning Herald, 45. b) Newspaper Article with no Author New drug appears to sharply cut risk of death from heart failure. (1993, July 15). The Washington Post, p. A12. c) Web Page/Blog Post Bordwell, D. (2013, June 18). David Koepp: Making the world movie-sized [Web log post]. Retrieved from http://www.davidbordwell.net/blog/page/27/ d) Online Encyclopedia/Dictionary Ignition. (1989). In Oxford English online dictionary (2nd ed.). Retrieved from http://dictionary.oed. com Marcoux, A. (2008). Business ethics. In E. N. Zalta (Ed.). The Stanford encyclopedia of philosophy. Retrieved from http://plato.stanford.edu/entries/ethics-business/ e) Podcast Dunning, B. (Producer). (2011, January 12). inFact: Conspiracy theories [Video podcast]. Retrieved from http://itunes.apple.com/ f) Single Episode in a Television Series Egan, D. (Writer), &amp; Alexander, J. (Director). (2005). Failure to communicate. [Television series episode]. In D. 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