Işıl

Assist. Prof.

Naci

Prof.

OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

Zafer

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

Altan

VERGİ CEZA HUKUKUNDA TEKERRÜR

Salim

Suzan

Servet

Assoc. Prof. Dr.

Tax is one of the most important economic events in modern economic relationships. On the one hand, tax constitutes the financing source of public services and the public sector; on the other hand, it affects income, wealth, and expenditures of economic actors. Tax and tax collection activities are determined by political decision-making processes and are closely related to the sociocultural structure of a society. As fiscal events, taxes are affected by political and economic developments and social and cultural developments. In this regard, taxation is a fiscal sociological phenomenon. A fiscal event has social, cultural, and religious aspects, and without considering these aspects, it is not possible to understand and explain social reality.Tax perceptions of individuals and societies, how they evaluate taxes, and their reactions to taxes can be explained by tax psychology. Analysing why individuals and taxpayers react to taxes is extremely important for achieving the goals and objectives expected from taxation and ensuring voluntary tax compliance. Tax awareness is the level of willingness to fulfil tax-related obligations of citizens who know the importance of tax in terms of the realization of public services. Social awareness of the necessity of taxation is crucial for establishing tax consciousness. Political powers should convince society that taxes they collect will be returned to society in an efficient and effective manner. How an individual perceives taxes and the tax awareness that follows are affected by many psychological and sociological factors. While tax audits and penalties increase tax awareness to a certain level, increasing tax awareness in society depends mostly on sociological and psychological factors.Individual factors affecting attitudes and behaviours towards tax are factors arising from the individual. These factors are subjective and vary from individual to individual. In this study, the factors that determine tax awareness and tax perception are demographic characteristics of the individual (gender, age, education, income level, etc.), tax morality, subjective tax burden, ability to pay taxes, political power, loyalty and trust in the state, perceived level of public expenditures, and taxpayers’ views on other taxpayers.The aim of this study is to investigate the factors affecting the tax awareness and perception of Akdeniz University students. There are many factors that affect individuals’ tax awareness and tax perception. In this framework, the subject of this study is whether there is a significant difference between the demographic characteristics, gender, faculties and departments, and education levels of Akdeniz University students in terms of tax awareness and tax perception. developing future tax policies considering the results of this research will help to reach tax capacity by increasing tax compliance, which will lead to an increase in tax revenues. This study is the second to investigate tax perception and tax awareness at the Akdeniz University scale and therefore contributes to the development of the existing literature. This study aims to determine how Akdeniz University students perceive taxes, their attitudes towards the Turkish Tax System, the impact of taxes on students’ voting preferences, their attitudes towards tax amnesty practises and evasion activities, and their level of tax awareness.Many studies have investigated higher education students’ tax perceptions and awareness in Turkey. These studies can be summarized at a few points in terms of sample scope. First, a significant number of studies have measured the tax perception and tax awareness of FEAS students (Ömürbek, et al., 2007; Sağlam, 2013; Serinkan and Erdoğan, 2017; Ayrangöl et al., 2017; Barlas and Güney, 2017; Başdağ, 2017; Karlılar and Kıral 2018; Tabakan and Orçun, 2018; Gürçam and Moç, 2019; Yanık and Doğan, 2022). The studies in the second part consisted of studies conducted at a single university as a whole or at different universities (Aydemir, 2013; Akkara and Gencel, 2016; Teyyare and&nbsp;Kumbaşlı, 2016; Çiçek and Bitlisli, 2017; Bulu, 2018; Karacan, 2019; Özdemir, 2021). The few studies in the last section cover two different departments such as finance-theology (Yeşilyurt, 2015; Kıral, 2018) and different faculties such as law-theology (Koban and Bulu, 2017).The research population is students studying at Akdeniz University in the 2021-2022 academic year. As of 2021, 66.209 students are studying at Akdeniz University. This figure was rounded up and taken as 66. 000. Because of the preliminary sampling, it was concluded that approximately 300 samples should be collected from the population. In this study, the sample size was decided to be 300 or more. A total of 656 surveys were administered to the students; 37 were not included in the analysis because some of the surveys were too damaged to be included in the analysis. The surveys were analysed with SPSS 27 package programme. In this study, a questionnaire was created using demographic information and statements obtained from studies on the subject in the literature. The questionnaire consisted of two parts. The first part includes the demographic information of the students consisting of 21 questions, and the second part includes 38 statements prepared according to a 5-point Likert scale to determine the attitudes and behaviours of the students towards tax.The SPSS package programme used for statistical analysis in the field of social sciences was used to analyse the dataset. After the data were entered, they were checked. Incorrect data were corrected, and the data were made ready for analysis. Frequency analysis was used to determine the numerical distribution of the data (in terms of numbers). Descriptive statistics were used to determine variance, standard deviation, and percentage values related to the data obtained.&nbsp;In this study, the Independent Sample t-test or its nonparametric equivalent Mann-Whitney U test was used to determine whether there was a significant difference between two independent groups, and One-Way Analysis of Variance (One Way Anova) or its nonparametric equivalent Kruskal–Wallis tests were used to determine whether there was a significant difference between more than two independent groups. Tukey and Schfee tests from post-hoc tests were used to determine the differences between the groups. The results obtained were interpreted at the 95% confidence interval and P&lt;0.05 significance level. Normality and reliability analyses of the dataset were performed.Factors affecting the tax perception and awareness of Akdeniz University students include the view of political power, the structure of taxes, the views of taxpayers on other taxpayers, the perception of public expenditures, tax justice, tax amnesties, and the level of deterrence of audits and penalties. Most Akdeniz University students perceive taxation as a civic duty and can establish a financial link between taxes and public services. It has been determined that most students do not know which taxes they pay, at what rates, and how much of their monthly income they pay in taxes. A significant proportion of students believe that public services will be disrupted if taxes are not paid.The findings of this study show that Akdeniz University students have negative attitudes towards the Turkish Tax System. It has been determined that students do not have enough information about the Turkish Tax System, they think tax audits are not effective and sufficient, and they think that taxation is not fair. No significant difference was found between the 1st and 4th grades in the subdimensions of tax perception, tax awareness, the Turkish Tax System and tax-voter behaviour. However, statistically significant differences were found between 1st and 4th graders in attitudes towards tax amnesty-evasion, and 4th graders had a higher score. Similarly, the subdimensions of tax perception and tax-voter behaviour did not differ between associate and undergraduate students. In order to test whether there is a significant difference between the attitudes of students who take tax courses and those who do not take tax courses, the students of the department of finance and the faculty of theology were compared. According to the findings, it was determined that the tax perception scores of theology and finance department students were above average, and there was no difference between the two departments.It was observed that there was no significant difference between theology and finance students in the sub-dimension of tax-voter behaviour, while there were differences between departments in the sub-dimensions of tax awareness, the Turkish Tax System, and tax amnesty and evasion. Students establish a link between taxes and democracy at an average level and think that the taxes paid are not used correctly and that they do not receive their money’s worth. It has been determined that students want to learn the fiscal policies of the political party they support, that their voting preferences will not change even if the party they do not support reduces taxes, that the tax burden and tax rates are partially effective on students’ voting preferences, and that political views are more effective on voting preferences.&nbsp;Raising students’ awareness of taxation is also important for raising future generations. In this context, an elective course called "Budget Literacy" can be offered to university students regardless of their faculties and departments. At this point, the necessity and importance of taxation and the awareness that each citizen is responsible for the continuity of income needed by the public can be contributed.&nbsp;

Vergi Algısı ve Vergi Bilinci Üzerine Ampirik Bir Araştırma: Akdeniz Üniversitesi Örneği

Rıdvan

Assist. Prof. Dr.

&nbsp;In this study, the issue of the abolition of the Tithe, which is characterised as an important tax reform in the history of public finance, is discussed. First, the land regime and agricultural structure prevailing in the Ottoman Empire were analysed, and the problems arising in the implementation of the Tithe levied on agricultural production were included. Then, depending on these problems, the discussions on the abolition of the Tithe in both the Izmir Economic Congress and the Grand National Assembly of Turkey and different views and opinions on the subject were put forward. Finally, the results and effects of the abolition of the Tithe are evaluated. As in all Turkish states established in history, the most important element of economic life in the Ottoman Empire was agriculture. The Ottoman Empire became such a powerful empire because of its territorial organisation. Thanks to the fief system, which is an important part of this land order, the state shaped economic life by keeping agricultural production under its control. The fief system, which formed the basis of the Ottoman land system, was modelled on the ita system implemented in the Seljuk period. The fief system is a system in which certain tax revenues to be collected from certain regions are left to state officials and in return they are obliged to perform certain services. In other words, it is the cultivation of state-owned lands by peasants under the control of state officials. Since the economy of the Ottoman Empire was based on agriculture and the important sources of income of the state were taxes levied on agriculture, the Ottoman Empire attached great importance to the fief system, which constituted the essence of the land order. Most Ottoman population made their living from agriculture. Although the territory of the Empire was spread over a large area, it is observed that arable land and agricultural production were not at a sufficient level. The most important reason for this is the low population density due to the long years of wars. The low level of agricultural production in relation to the population density caused the taxes levied on agricultural products to be lower than estimated. Since the Ottoman economywasbasedonagriculture, the most important source of income for the state was the Tithe levied on agricultural products. The Tithe literally means one-tenth. Tithe is a direct tax levied in kind on agricultural produce. In the Ottoman Empire, the practise of Ashar varied not only according to sharia law but also according to long-standing local customs and traditions as well as economic andfinancial conditions in various regions. For example, in the Ottoman Empire, the rate of this tax was determined by taking into account various criteria such as the fertility level of the land, irrigation facilities, type of agricultural product, local customs and traditions, etc. Another feature that differs from its application in Islamic law is that the tax is levied not only on Muslims but also on non-Muslims. After the 17th century, some disruptions occurred in the Ottoman territorial organisation, and accordingly, significant problems were experienced in the collection of the Tithe. To solve these problems, the state thought to remove the costs of tax collection by abolishing the fief system and instead introduced the tax farming system. In the tax farming system, people called taxman were authorised to collect taxes in return for a certain price. However, the expected results could not be obtained from this system either. Most of the peasants left their lands and became unemployed because of the pressure exerted by the taxmans, who wanted to collect more taxes from the peasants to increase their profits. It was not possible to cope with such problems arising in the territorial organisation, and these problems continued until the collapse of the state. The tax farming method was based on a contract between the state and the taxman who undertook to collect the highest amount of tax through a tender. However, from time to time, taxmans did not comply with the terms of this contract and tried to collect much more than the specified tax amount, leaving the peasants in a difficult situation. Since the state’s control mechanisms did not work effectively, it was not possible to protect the peasants from the oppression and cruelty of the taxmans. In the first years of the Republic, one of the fiscal issues that occupied the new administration the most was the Tithe. Since the peasants constituted the majority of the population, the government pursued pro-peasant policies and abolished the Tithe in 1925 in order to encourage agricultural production and alleviate the tax burden on rural areas. As a result of the abolition of Tithe on the one hand and the provision of credit facilities to farmers and the allocation of funds from the state budget for the purchase of ploughs and seeds for farmers in need on the other, cultivated agricultural areas expanded and significant increases in agricultural production were achieved during this period. In the 1920s, the Republic of Turkey had an economic structure dominated by agriculture, and 80% of the population lived in rural areas. Likewise, the agricultural sector accounted for a large part of the national income and almost all of the exports were agricultural products. In the post-war period, efforts to rebuild the country’s devastation were largely focused on agriculture. The years 1923-1929 were a period of rapid increase in agricultural output in Turkey. In a short period of time, the pre-war production volume was reached in the main agricultural products, which had been reduced by half due to the War of Independence. In particular, the return of men returning from the front to their own lands after the war was the &nbsp;most important factor determining the increase in agricultural production, while legal regulations on prices and taxes also helped to create resources in favour of the agricultural sector. The abolition of the Tithe led to significant developments in the agricultural sector, but on the other hand, it also deprived the state of an important source of income. This situation caused the state to lose an important source of f inancing. Although some new taxes were introduced to fill the gap in the state budget caused by the abolition of the Tithe, it was not easy to compensate for the loss of revenue. In this period, although the rates of existing taxes were increased or new taxes were introduced, the power of the tax system to tax agricultural production decreased considerably and the tax burden shifted from rural to urban areas. After this year, the agricultural sector in Turkey was not taxed in real terms, and the tax burden remained mainly on the commercial and industrial sectors.Moreover, with the abolition of Ashar, the fiscal burden on the peasants as taxpayers decreased. With the abolition of Ashar, the share of taxes levied on agriculture in total tax revenues decreased from 33% to 10%, and thus an important decision was taken to increase the welfare level of the rural population. The abolition of the Tithe, described by Mustafa Kemal Atatürk as ‘the most ruthless scourge of the Middle Ages’, was the most pressing financial issue for the new government in the early years of the Republic. Reducing the tax burden on the agricultural sector, which is the most important component of the economic structure and the main source of livelihood of the Turkish people, has been among the main priorities of the government. Considering that the government had taxable resources in a newly established country after the long years of the liberation struggle, the abolition of the Tithe, which constituted the most important revenue item of the state budget in this period, is considered an extraordinary decision.Another reason for the abolition of the Tithe was to create a modern tax system. There was a need to reorganise the taxes inherited from the Ottoman Empire or to abolish them completely. The abolition of the Tithe, which was a direct tax, and the new taxes introduced afterwards changed the tax structure significantly. While the weight of direct taxes decreased in the tax system, the share of indirect taxes, which do not take into account the ability of taxpayers to pay, increased. In conclusion, it can be stated that the abolition of the Tithe was a difficult test for the government in the first years of the Republic. Nevertheless, the government took the risk, regardless of the economic and financial consequences, and took the bold decision to abolish the tithe in order to reduce the tax burden on the peasants. Therefore, while this decision of the government gained the support of the rural population, it is not possible to say that it was equally accepted by all segments of the society. In particular, industrial and commercial workers opposed the abolition of the Tithe, considering that the new taxes to be introduced to compensate for the loss of income due to the abolition of the Tithe would be partially reflected on them.

Erken Cumhuriyet Döneminde Tarım Politikalarını Desteklemeye Yönelik  Bir Vergi Reformu: Aşar Vergisi’nin Kaldırılması

M. fatih

Prof. Dr.

Bilal

Miyase

&nbsp;The prevalence of informal economic activities represents a significant challenge for economies, as they tend to impede both the efficiency and equality objectives. The term “informal economy” refers to economic activities that are conducted legally or illegally outside the knowledge or control of government administrations. An increase in the informal economy can result in a number of adverse consequences, including the formulation of misguided political decisions based on inaccurate economic data, a deterioration in the competitive environment, ineffectiveness in the distribution of resources, damage to the sustainability of the social security system, budget deficits and an increase in borrowing duetoareductionintaxrevenues.Oneoftheeconomicreasonsfortheprevalenceofinformalactivities is the high tax burden. An examination of the effects of different taxes reveals that excessive taxation has a suppressive effect on the initiative of decision-making economic actors, restrains the expansion of the legal economy, and ultimately gives rise to tax hiding and the informal economy (Giriunien˙e, 2012, p. 823). The impact of the tax burden on informality is influenced by a number of factors, including the level of tax rates, the capacity to guarantee tax fairness, the frequency of tax amnesties and tax competition, which are among the defining characteristics of the tax system. The aim of this study is to examine the impact of the tax burden,which is a crucial factor in economic decision-making, on the informal economy. The main hypotheses of the study are that the relationship between these two variables is non-linear and that the level of tax burden and the level of development are the determining factors in this relation. The primary focus of empirical studies is the examination of the tax burden as a significant factor influencing the prevalence of the informal economy. In these studies, the effect of the total tax burden is analysed (Macias, 2008; Enste, 2010; Manolas et al., 2013; Nagac, 2015, among others), as well as specific tax types, including social security contributions and the direct-indirect tax burden (Stankevičius and Vasiliauskait˙e, 2014; Kutbay, 2020; Yurdakul, 2008). However, in contrast with the findings indicating a positive relationship, Elgin (2015) discovered that the tax burden increases in tandem with political stability and that there is a negative correlation between taxes and the informal sector. In studies that investigated the non-linear relationship, for example, Giles and Johnson (2002) concluded that the sensitivity of informality to the tax burden decreases when the effective tax rate falls below 25%. Dell’Anno and Adu (2020) demonstrated that there is no statistically significant correlation between government expenditure and the informal economy, and that this is attributable to the relatively low tax burden. The study conducted by Ünal (2021) revealed that the relationship between the tax burden and the informal economy varies according to the level of development of the countries that were the subject of the study. This study investigates the relationship between the tax burden and the informal economy using a panel threshold regression model that covers the period from 1998 to 2020 for 10 BRICS-T countries. The sample group comprises the BRICS countries, which are regarded as rising powers, and whose number of members has increased to nine with the participation of Egypt, Ethiopia, Iran and the United Arab Emirates in the expansion in 2023, and Turkey, which applied for membership in 2024. The panel threshold regression model, as proposed by Hansen (1999), is based on the traditional least squares estimation method and is designed to investigate instances of a leap or structural break in the relationship between variables. Two models were constructed to determine the potential for a non-linear relationship, with the threshold effects of tax burden and development level investigated in each model. The ratio of the informal economy to GDP was employed as the dependent variable in the models, while the total tax burden was used as the explanatory variable. Additionally, real GDP per capita, the regulation index, and the inflation rate were incorporated as control variables. To avoid the issue of spurious regression in the estimations, it is essential that the variables employed in the model are stationary. In the initial stages of the analysis, the stationarity of the variables was examined using the Fisher type ADF (Choi, 2001) and PP (Phillips and Perron, 1988) tests. Subsequently, the linear fixed-effects model and the Hansen (1999) panel threshold procedure were applied. The unit root test results indicated that the series were stationary at the levels, thereby satisfying the requirement for the panel threshold regression analysis. The results of the threshold effect test show that the first threshold value is statistically significant in both models, whereas the second threshold effect is not. In the subsequent phase of the analysis, the threshold values for the tax burden and per capita income were estimated. To estimate the coefficients, the traditional linear least squares method was initially employed. The estimations were made on the basis of the fixed effect model, in accordance with the results of the Hausman test. The results of the analysis demonstrate that the tax burden exerts a positive and statistically significant influence on the informal economy, with a statistical significance level of 1%. The panel threshold regression analyses indicated that the impact of the tax burden on the informal economy decreased with the increase in the per capita income level, as evidenced by Model I. In other words, the sensitivity of informality to the tax burden decreases when the income level of countries rises above the determined threshold value. The results of Model II indicate that while the tax burden does not aﬀect the informal economy when the tax burden to GDP ratio is below the threshold value of 15.3 percent, it increases informality when the tax burden exceeds the threshold value. This implies that the tax burden exerts a non-linear distorting inﬂuence on the informal economy. The results of the control variables conﬁrm that the level of per capita income has a statistically signiﬁcant negative eﬀect on the size of the informal economy. Conversely, the inﬂation rate and the level of regulation have a positive eﬀect, which is consistent with the results of the ﬁxed-eﬀects model in both models.The analysis results show that the tax burden has a significant positive effect on informality, that this effect is not linear, and the effect occurs above a certain threshold value of the tax burden (15.3 percent). Therefore, the effect of the tax burden on informality differs in countries with a tax burden well above 15 percent, such as Brazil, Russia, South Africa, and Turkey, and in countries with a tax burden below 15 percent, such as Ethiopia and Iran. On the other hand, the effect of the tax burden on the informal economy is affected by the level of real GDP per capita, and the negative effect of the tax burden decreases at income levels above the threshold value. In other words, it is understood that taxpayers are less willing to evade taxes at income levels above the threshold value, and the negative effect on the informal economy is greater when the per capita income level is low. As a result, a high tax burden and a low per capita income level increase the sensitivity of taxpayers to the tax burden. The findings also offer insights into the optimal taxation strategy. The non-linearity of taxpayers’ responses to the tax burden demonstrates the existence of a vicious circle regarding tax revenues in developing countries. Attempts to expand public revenue through increased taxation prompt taxpayers to shift their activities to informal areas, thereby preventing the anticipated revenue growth. A comparable phenomenon can be observed with regard to the national income level. The contractionary effect of a high tax burden results in low per capita income and a high prevalence of informal economic activities. The policy recommendations that can be made in line with the findings are as follows: (i) the design of tax policies should prioritise the determination of the optimal tax burden, the avoidance of the existing burden on a particular group and the spread of taxation across the tax base. The results indicate that this issue is necessary for economic efficiency as well as tax justice. (ii) It is important that the tax incentive system is designed in such a way that it does not distort the distribution of the tax burden, but encourages entrepreneurship and the registration of small enterprises. (iii) Increasing the efficiency of the bureaucratic process rather than increasing regulations as a whole will reduce the attractiveness of informality (iv) By ensuring the adaptation of tax audits to digital transformation, the effect of new technologies that facilitate the registration of economic activities should be highlighted rather than increasing informality for decision-makers. In this way, by ensuring the voluntary compliance of taxpayers based on tax fairness and creating competitive markets for producers, welfare gains can be achieved for all groups in society.

Vergi Yükünün Kayıt Dışı Ekonomi Üzerindeki Etkisi: BRICS-T Ülkeleri  Üzerine Panel Eşik Değer Analizi

Savaş

Res. Assist.

Roles of the Government Bond Yield and the Exchange Rate in the  Monetary Conditions of Türkiye

Ebru

The stability of fiscal policies is of great importance in achieving macroeconomic targets. The stability of fiscal policies brings the concept of fiscal sustainability to the forefront. Sustainability is the use of existing resources in an economy without excessive destruction, considering the welfare of future generations. The notion of sustainability, which dates back to 1713, was first used in areas such as forestry and agriculture and emerged as a concept that includes the concern for protecting natural resources for the future. In the following period, sustainability became a concept applied in almost every field. This concept has become an area of interest, especially with respect to sustainable development, which was brought to the agenda in the Our Common Future Report published by the World Commission on Environment and Development in 1987. Sustainability has three separate dimensions: economic, social and environmental. In economic terms, sustainability provides the highest continuity of social welfare for an extended period, even an indefinite period. The concept of sustainability in the fiscal field has been reflected in fiscal sustainability. The main objectives of countries’ fiscal policies include increasing growth and development. However, especially in developing countries, fiscal policy can positively or negatively affect future generations depending on how public revenue is collected and spent. For such reasons, the concept of fiscal sustainability is gaining importance. Fiscal sustainability, which can be defined in many ways, often expresses the level at which a state’s fiscal policies are sustainable. Fiscal sustainability is closely related to the state’s solvency in a country. The state’s solvency is related to its budget deficits and debt burden. Accordingly, the state’s ability to finance public expenditures with public revenues and the sustainability of public debts are a country’s most important fiscal sustainability indicators. The existence of f iscal sustainability in a country can be investigated using two different methods. The first is the accounting approach, in which fiscal sustainability is analysed with economic indicators, as pioneered by Buiter (1985). This approach analyzes fiscal sustainability by considering a country’s economic indicators. The second is the budget constraint approach, in which fiscal sustainability is measured through econometric methods pioneered by Hamilton and Flavin (1986). The existence of fiscal sustainability is investigated using several econometric analyses, such as the unit root test or co-integration test. With these approaches, determining whether current policies are sustainable is essential for policymakers. Determining this later reveals that there are policies that need to be corrected. The increase in the public debt burden in almost every country, along with the global economic crisis that emerged in 2008, has made the concept of fiscal sustainability gain importance. In addition, the importance given to fiscal discipline by international organisations has made countries must implement more stable fiscal policies. Countries have simultaneously implemented monetary and fiscal policies to reduce both the public debt burden and budget deficits. In Türkiye, a country with budget deficits and debt problems for many years, its relations with the IMF, the World Bank, and the EU membership process have brought the concept of fiscal sustainability to the forefront. In particular, the economic crises experienced in 2001 and 2008, the exchange rate crisis that started in 2018 and the COVID-19 outbreak in 2019havecausedthebudgetdeficitstoincreaseinTürkiye. Theincreaseinbudgetdeficitshasalsoincreased the need for borrowing. Thesustainability of both budget deficits and debts has been negatively affected. In this context, the study determines fiscal sustainability in Türkiye between 2020 and 2023, and the NARDL method has been used. The study investigated the determination of fiscal sustainability based on the literature studies and two separate models. When the literature on fiscal sustainability was examined, it was observed that fiscal sustainability in a country was investigated through budget deficits or public debt stock. In the first model established based on these studies, public revenues were considered the dependent variable, public expenditures were the independent variable, and fiscal sustainability was investigated based on budget deficits. In the second model, the budget balance was considered the dependent variable, public debt stock was the independent variable, and fiscal sustainability was investigated based on the debt burden. The NARDLmethodusedin the study considers the asymmetric effects of the variables. Asymmetric information that mayarise in the market affect the public revenues and expenditures. In addition, this method allows fiscal sustainability in Türkiye to be investigated by considering the negative and positive effects of the variables. Thus, the negative and positive impact of the independent variables on the dependent variable can also be evaluated separately. In addition, the NARDL method also allows the measurement of the co-integration relationship between stationary variables at different levels. Due to such advantages, this method was preferred in the study, and it is expected that the study will differ from the studies in the literature and contribute to the relevant field.In the study, whether there is a co-integration relationship between the variables between the years 2000-2023 was investigated with the NARDL co-integration test. The co-integration relationship between the variables is interpreted as the existence of fiscal sustainability. The values of the coefficients of the variables show the degree of fiscal sustainability. However, in time series analyses, it is important to test the stationarity of the variables before applying the co-integration analysis. The stationarity of the variables is tested with unit root tests. Through these tests, it is determined whether the time series are stationary or not or whether they are stationary at the level of their differences.&nbsp;In models with non-stationary series, the residuals are not stationary unless the variables are co-integrated. Classical estimation methods give errors in this case, and a spurious regression problem occurs. The stationarity of the variables in the study wasdeterminedwithADFandPPunitroottests.Accordingly,itwasconcludedthatpublicexpendituresand the public debt stock series are stationary at their level values. Still, public revenues and budget balance are stationary by taking their first-degree differences. After determining the stationarity of the variables, the models were passed to the estimation phase, and the most appropriate lag period was automatically determined according to the Schwarz information criteria. Because of the NARDL co-integration test, it was determined that there was a co-integration relationship in both models. Therefore, it was found that Türkiye had fiscal sustainability for the period examined in both models. However, when the coefficients of the independent variables in both models were examined, it was seen that fiscal sustainability was weak for Türkiye in the period studied. Because the coefficients of the independent variables are between 0 and 1. When the NARDL long-term estimation results were discussed, negative decreases in public expenditures increased public revenues, while decreases in public debt stock increased the budget balance. No statistically significant effect of positive changes in public spending on public revenues was found. Similarly, no statistically significant impact of positive changes in the public debt stock on the budget balance was found. In addition, when the asymmetric effects of the variables in the short and long term were determined, it was found that increases or decreases in public expenditures in the short and long term had asymmetric effects on public revenues in model 1. In Model 2, it was determined that the public debt stock has a symmetric impact on the primary balance in both the short and long term. Finally, several model accuracy tests were applied to test the validity of the models. According to the results of these tests, it was concluded that there was no autocorrelation, heteroscedasticity, or model construction error in the models. In addition, it was determined that the coefficients obtained in the models with the CUSUM and CUSUMQtests were stable, and the interpretations made based on these coefficients were meaningful. Based on the results obtained in the study, it is seen that Türkiye has fiscal sustainability in terms of both models, but it is realised at a weak level. However, it has been determined that asymmetric effects regarding budget deficits are effective on fiscal sustainability. Reducing budget deficits in Türkiye, making public expenditures effective and efficient, and collecting public revenues in a timely and complete manner are important. The borrowing requirement is expected to decrease if budget expenditures are met budget revenues. Thus, the level of sustainability in Türkiye can also be increased. In this context, it is expected that public debts will be sustainable in budget deficits where fiscal policies that also consider asymmetric effects are implemented. Because asymmetric information is a market failure, taking these effects into account when implementing the necessary policy implementations ensures that the expected impact of the policies is more realistic. In addition, the implementation of medium-term plans and programmes that are useful in ensuring the stability of fiscal policies in a way that will reach their targets can also be effective in ensuring fiscal sustainability. If fiscal sustainability exists, the state can provide social needs effectively and efficiently today and in the future with existing resources and maximise social welfare. At the same time, disciplining fiscal policies by ensuring f iscal sustainability is important in facilitating the implementation of monetary policies to achieve the expected targets. Undoubtedly, the findings are important for policymakers to determine and implement appropriate policies.

Türkiye’de Mali Sürdürülebilirliğin Analizi: NARDL Yöntemi

Ulvi

İnci

&nbsp;Since the existence of people, their economic relations with each other have always maintained their existence at certain levels. These relationships have been in constant change depending on the social life. As a matter of fact, there are social, cultural, economic, financial, administrative, political, etc. factors that determine social life. These factors have also affected the existing economic understanding and relations. While it is argued that the private sector’s share in the economy should be superior in certain periods, it is argued that the state should be superior in the total economy in other periods. While one of the main justifications of economic ideas that argue that the state should be in a dominant position in the economy is market failure, the most important reason of those who argue that the private sector should be in a dominant position is the failure of the public economy. With the failure of the public economy, it is advocated that the state should take as little part as possible in the total economy, and it is thought that the state should leave the economy completely to the market, except for some basic areas that the market cannot fulfil. Fiscal illusion is one of the main areas that economic movements that claim the failure of the public economy see as unsuccessful. Fiscal illusion occurs whentaxpayers are unaware of certain taxes or when some public services are financed through borrowing. With this fiscal illusion, taxpayers may unknowingly or mistakenly demand more public expenditure, leading to a further increase in their tax burden. Fiscal illusions that arise due to reasons such as progressive tax rates, the complexity of the tax system, and the preference for borrowing or printing money instead of taxation should be minimised as much as possible in the eyes of taxpayers. As a matter of fact, in societies where financial illusions are not seen or are at the minimum level as possible, both individuals and the public will make effective and efficient choices, will be able to see and question the results of their choices transparently, and this will contribute to the legitimacy of public activities based on rational preferences and the participation of individuals in management. As a result, the main goal of increasing social welfare will be achieved. For this reason, eliminating or eliminating financial deception in order to achieve objectives such as ensuring public expenditures are effective and efficient, saving public resources correctly and where necessary, spending resources in line with the needs of individuals, ensuring financial transparency and accountability in the public sector, and reducing tax burdens of individuals should be reduced to a minimum. For this purpose, it is necessary to determine the level of financial deception that currently exists in society and to determine the areas of action according to this result. For this purpose, the level of financial deception was investigated using the survey method in the study. The existence of theoretical studies on the financial illusion hypothesis has been ongoing for a long time. Since the hypothesis in question has significant effects on both the public and the individuals, the subject has been discussed on a broad theoretical basis and has been constantly renewed according to the conditions of the day. Many effects of financial illusion on the individual and the public have led to the practical aspects of the subject being studied from time to time, as well as its theoretical aspects. However, the continuous updating of empirical studies on fiscal illusion, which has the power to directly affect many basic fiscal concepts such as fiscal transparency, transparency, tax compliance, budget balance, accountability and tax awareness, and is seen as a state failure, makes it possible for the theoretical aspect of the concept in question to be more accurate. It is important to address this problem and offer solutions to it. In order to contribute to the field in question, a literature review was included in the research to compare previous studies in the literature along with this empirical study conducted specifically in Turkey. There are many empirical and theoretical studies on financial deception, which is when individuals fall into deception and demand more public services as a result of their failure to fully understand the costs and prices of public services for various reasons such as f inancial ignorance, financial anaesthesia, incomplete information, personal interest, financing of goods and services in different ways. has been made. The basis of these studies is to minimise as much as possible the financial deception that causes the public sector to grow more than necessary, individuals to bear a higher tax burden, leaves the door open to waste and extravagance in the public sector, and deteriorates the public financial structure, especially fiscal transparency and accountability. As a matter of fact, in societies where financial deception is low, individuals’ rights to have a say in, control and object to financial decisions will be strengthened. This will contribute to the effective and efficient functioning of the public sector by leading to more effective public decisions. For this reason, the level of f inancial illusion in societies and the course of this level are essential. The aim of this study, which focuses on financial illusion, is to measure society’s perception of financial illusion in the Aegean region.The main population of the study consisted of individuals residing in the Aegean Region (İzmir, Manisa, Denizli, Aydın, Muğla, Afyonkarahisar, Uşak and Kütahya). Considering the population and geographical size of the main mass, the survey was conducted in a total of 6 provinces, excluding Izmir, which is the province with the best representation in the region in terms of social, economic and population, and 2 provinces were randomly excluded from the other &nbsp;7 provinces. Because of random selection, the provinces where the survey was conducted were determined as İzmir, Aydın, Manisa, Denizli, Muğla andKütahya.Inaddition, an additional geographical limitation was made and the survey was conducted in the centres of these provinces. Another limitation is the age demographic variable. Accordingly, in general, individuals aged 20 and over have social, economic, political, cultural, etc. Since their situation is clearer and their tax liabilities generally become clearer after this age, a limitation has also been placed on the age demographic variable. Stratified sampling was chosen as the sample type in the study due to limited resources and difficulty in reaching the entire population. A survey was applied to 608 taxpayers residing in the Aegean Region (İzmir, Manisa, Aydın, Muğla, Denizli and Kütahya). The financial illusion perception of the taxpayers who participated in the survey wasdetermined to be 3.2790. Since the scale used in the study is a 5-point Likert scale, the value 3 is set as the midpoint (50%). According to this value, the financial deception levels of the participants were found to be above average. As a result of the analysis made according to age, it was found that the level of perception increases as age increases; As a result of the analysis made according to the type of education, it was found that as the level of education increases, the level of perception decreases. As a result of the analysis made according to gender, the level of financial illusion is highest in men, as a result of the analysis made according to marital status, the level of financial delusion is highest in single people and lowest in divorced/widowed people, and as a result of the analysis made according to income level, individuals’ income levels and financial illusion levels move in the same direction. According to the frequency results of the province of residence, the province with the highest level of financial illusion is Aydın, followed by Denizli, third Manisa, fourth Kütahya, fifth Muğla, and İzmir is in the last place. In the analysis of differences between groups based on profession, no statistically significant relationship was found. Because of the study, it is revealed that taxpayers’ f inancial illusion levels are above average and this is an issue that needs tobeaddressedandresolvedurgently. According to this; it is necessary to ensure that the tax system is structured in a way that allows taxpayers to understand the taxes and tax burdens for which they are responsible more easily and comfortably, to increase financial literacy, and to ensure f inancial transparency and accountability, thus ensuring that taxpayers are aware that they are responsible for financing the public expenditures they demand. In this way, the level of financial illusion existing in society will decrease. In a situation where fiscal illusions do not exist or are minimised, both individuals and the public will make effective and efficient choices, will be able to see and question the results of their choices transparently, and this will contribute to the legitimacy of public activities and the participation of individuals in management based on rational preferences. At the same time, the effectiveness and efficiency of public expenditures will increase and the waste of public resources will be prevented. As a result, the main goal, which is to increase social welfare, will be achieved.

Kamu Ekonomisi Başarısızlığı Olarak Mali Yanılsama: Ege Bölgesi Üzerine  Bir Araştırma

Birol

&nbsp;The statute of limitations is governed by two distinct procedural laws in public law. In contrast to the statute of limitations in private law, the statute of limitations in public law also encompasses a prescription period. The fact that the statute of limitations, which the public authorities are obliged to consider ex officio, has a prescriptive feature is in the public interest. In this manner, the state relinquishes its own rights and receivables at the conclusion of a specified limitation period in favour of the debtor taxpayer. Consequently, the statute of limitations on a receivable results in the state relinquishing a portion of its budgetary revenues, thereby leading to a loss of revenue. Therefore, while the statute of limitations is advantageous to the debtor, the public authority, which occupies the creditor position, experiences a disadvantage. Conversely, Article 114 of the Tax Procedure Law No. 213 (TPL No. 213) establishes the statute of limitations for tax assessment in cases of conditional tax exemptions and exceptions. In such instances, the statute of limitations is set at five years from the beginning of the calendar year following the date of the violation of the condition. One of the most illustrative examples of conditional tax exemptions and exceptions is that pertaining to the tax exemptions and exceptions provided for project-based grants under the Instrument of Pre-Accession Assistance (IPA) Framework Agreements signed between the European Union (EU) and Turkey. These exemptions and exceptions, which are subject to both general and special conditions in terms of implementation, are utilised solely by the Union Contractors during the activity period. Conversely, only the grant beneficiaries benefit in terms of their results during the monitoring period, which continues for five years after the activity. In the event of contract termination or a partial repurchase decision being made, whether during the activity period or the post-activity monitoring period, the statute of limitations for the exemptions and exceptions utilised will commence on the date of the violation. Accordingly, a proper understanding of what the date of infringement means for the calculation of the limitation period for project-based EU grants benefiting from tax exemptions and derogations under the IPA is important to highlight the tax problems that Union contractors or beneficiaries will face in the event of an infringement. The statute of limitations represents a practise that constrains the tax collection power of the state within the constitutional limits that favour the taxpayer. This is done with the aim of ensuring the public interest. This is because the public authority relinquishes public revenue in favour of the citizen. Furthermore, the statute of limitations for assessment, which must be taken into consideration by tax administrations in the TPL, is determined as five years from the beginning of the calendar year following the year in which the event giving rise to the tax occurred. As the statute of limitations is a forfeiture period, it must be considered ex officio by the administration. Consequently, any assessment, notification, accrual or collection transactions made after these periods have passed will be invalid by law. However, the regulation set forth in Article 114 of the Tax Procedure Law concerning the statute of limitations for conditional exemptions and exceptions is designed to facilitate the collection of the tax receivable that has not been collected due to the aforementioned rights in the event that the conditions under which these exemptions and exceptions are applied cease to exist or become invalid. In other words, it is a security measure that extends the normal limitation period for levying taxes within the period that will ensure the permanence of the conditions in order to prevent the state from losing tax revenue.The pre-accession assistance instrument agreements signed between Turkey and the EU Commission, specifically the IPA Framework Agreements, are international agreements that have been duly entered into force. These agreements stipulate the applicationofnumeroustaxexemptionsandexceptionsregardingexpenditures,purchases,andconstruction works to be made within the scope of EU projects carried out with IPA funds in Turkey. The aforementioned tax exemptions and exceptions are implemented through the issuance of General Communiqués by the Revenue Administration. These General Communiqués regulate the procedures for the implementation and cancellation of these privileges in accordance with the Framework Agreement. The distribution of financial assistance to candidate and potential candidate countries under IPA is based on the rationale that it should be project-based. In accordance with the value of the procurement, services and works to be carried out under these grants, the EU procurement rules shall apply. In other words, organisations in Turkey that benefit from project-based financial assistance and are designated as grant beneficiaries are precluded from undertaking procurement, service and construction works within the scope of these projects themselves. In this instance, a contractor from the European Union is selected through a competitive bidding process, operating as a third-party entity distinct from the grant beneficiary. Conversely, there are certain types of projects in which the roles of the Grant Beneficiary and the Union Contractor can be combined. The rationale for this is that the Union Contractor implementing a project funded with EU financial assistance in an IPA beneficiary country, including Turkey, is prevented from paying local taxes with respect to the EU funds used. This is in accordance with the articles of the Framework Agreements signed by the IPA beneficiary countries regulating tax &nbsp;exemption, which state that “Taxes, customs and import duties and charges and/or taxes with equivalent effect shall not be financed from financial assistance.” The tax exemptions and exceptions established under the IPA Framework Agreements are conditional exemptions, subject to several conditions, one of which is fundamental. The fundamental prerequisite is the existence of a valid Union Agreement. The remaining conditions pertain to the application of each tax exemption and are necessary for its continued validity. In the event of a breach of any of these conditions, the exemption in question is cancelled only for that specific tax type. Consequently, in the event of the termination of the agreement, all tax exemptions and exceptions utilised within the scope of that agreement will be revoked, and the statute of limitations will commence for the total tax loss and penalties. Conversely, in the case of a breach of the terms of the agreement regarding a specific expenditure, the statute of limitations will only commence for the assessment to be made in terms of the amount of tax exemption and exemption utilised for that expenditure. The most significant issue is that taxpayers, who already possess limited knowledge of tax legislation, are unaware that the tax exemptions and exceptions they benefit from as a result of project-based EU grants are of a conditional nature. To determine the most appropriate statute of limitations to be applied to the exemptions and exceptions provided under the IPA, it is necessary to consider three different situations. The first scenario pertains to the termination of the Union Contract within the designated activity period. The second scenario encompasses the ineligible expenditure and the subsequent termination of the Union Contract in the post-implementation phase, starting at the conclusion of the activity period. The third scenario involves the transfer of depreciable economic assets (ATİK) purchased without VAT and SCT under the Union Contract to the Grant Beneficiary or the ultimate Grant Beneficiary. In light of the fact that the five-year statute of limitations for tax assessment, as set forth in Article 114 of TPL, commences on the date when the conditions for exemption and exemption for EU projects cease to exist, it is evident that the Union Contractor, the executor of these projects, and the in the event of the termination of the contract for any reason or partial repurchase during the five-year monitoring period, which commences at the conclusion of the contract period, the Grant Beneficiary, whether a natural or legal person, may be subject to significant tax penalty assessments. It is therefore crucial to guarantee that the Union Contractor and the Grant Beneficiary possess a comprehensive understanding of the potential implications of the tax exemptions and exceptions outlined in the IPA Framework Agreements, particularly in the context of EU grant support. Therefore, this study will examine the general nature of the statute of limitations and the application of the statute of limitations for assessment and conditional exemptions and exceptions. In addition, it will investigate the circumstances in which the statute of limitations starts to run in cases of termination of Union Contracts benefiting from conditional tax exemptions and exceptions under the IPA, partial buy-back and transfer of depreciable economic assets to the grant beneficiary/final grant beneficiary. This study aims to address a gap in the existing literature on this topic by providing valuable insights into the statutes of limitations and taxation principles relevant to Contracting Authorities, Union Contractors, and Grant Beneficiaries operating in this field. The study is primarily based on an analysis of tax laws and the provisions of the IPA Framework Agreement and its General Communiqué,whichregulate tax exemptions. Additionally, the study draws upon insights from other academic studies to expand the scope of its analysis.

Avrupa Birliği Hibeleri Kapsamında Sağlanan Şartlı Vergi Muafiyet ve  İstisnalarında Tarh Zamanaşımı

Esra

Öğretim Görevlisi Dr.

The global economy emerging in the process of digitalisation and globalisation and the integrated work of multinational enterprises with international organisations have made cross-border transactions inevitable. The increasing income needs of states after the 2008 economic crisis also accelerated the work of the OECD. The BEPS project was brought to the agenda as a result of efforts to find solutions to these challenges in response to increasing public and political concerns about the tax losses caused by multinational enterprises. BEPS action planswere developed in September 2013 with the joint work of the OECD and G20 countries. The BEPS is a joint international effort to prevent tax losses. The objective is to establish international standards for tax risks. The plan consists of 15 action plans to prevent tax practises that erode countries’ tax bases and reduce tax revenues.Turkey’s first step towards BEPS Action plan 13 is the Presidential Decree on Amendments to Decree No. 2151 on Disguised Profit Distribution through Transfer Pricing, dated February 25, 2020. The Revenue Administration General Communiqué No. 4 on Disguised Profit Distribution Through Transfer Pricing, published on September 1, 2020. Turkish Legislation currently includes a master file, annual transfer pricing report, transfer pricing form, controlled foreign companies, thin capital, and country-based reporting (CbCR). Multinational corporate groups whose ultimate parent or proxy parent is located in Turkey submitted the CbCR on March 31, 2021, and those not located in Turkey submitted the CbCR on June 30, 2021.Transfer pricing, the pricing of cross-border intra-company transactions between related parties, was once a term known only to a few international tax experts, but today it is the most important international tax issue faced by multinational companies worldwide. Transfer pricing is extremely important within the current international tax system because of its role in the distribution of profits between regions and its impact on multinational companies’ overall tax liabilities. Transfer pricing is an important factor that determines the profitability of the parties involved in transactions between related parties and the tax share that countries receive from such profits. Although transactions between intra-group companies located in the same country are only related to the tax revenues of the country where the transaction takes place, transactions made between different countries affect the tax revenues of more than one country, and the issue gains an international dimension, especially with globalisation. For this reason, the fight against transfer pricing must be fought on an international scale.Action plan 13, “Transfer Pricing Documentation and Country-by-Country Reporting,” requires high-revenue multinational enterprises to report earnings, tax burden, number of employees, and retained earnings in the countries in which they do business, using standardised templates. This reporting process consists of three stages: main file, local file, and country-based reporting (CbCR). The master dossier provides an overview of the multinational business group’s global business and economic activities, including revenue distribution and transfer pricing policies. The local file provides specific information regarding transactions within a multinational business group. CbCR is an important and final stage of the action plan. This analysis reveals the branch, geographical location, income, and tax distribution of multinational enterprises.CbCR, a key component of the BEPS project’s transparency pillar, is the obligation of all major multinational business groups with consolidated group revenues above the agreed revenue threshold to submit country-by-country reporting. CbCR, together with the other stages of the action plan—main file and local filing—completes the documentation obligations and ensures that risks related to transfer pricing and the BEPS are effectively analysed. The CbCR application reduces tax losses and evasion caused by multinational enterprises. It provides relevant countries with the necessary information flow to evaluate the contribution of multinational business groups to national welfare through tax payments. In addition, CbCR allows tax administrations to access previously inaccessible data on the local and international activities of multinational business groups, which is important in terms of increasing tax compliance and accountability.Because of the action plan, tax administrations around theworld receive information about large foreign companies. By heading multinational business groups where no previous business existed, she improved her understanding of a group’s business structure and risk assessment capacity. In general, the ultimate parent entity (UPE) of many multinational business groups prepares and submits the CbCR to the tax administration of the country in which it is a taxpayer. This tax authority will automatically share it with CbCR tax authorities. This sharing will be carried out within the scope of the Multilateral Agreement on Mutual Administrative Assistance in Tax Matters (MAAC), Double Taxation Treaty (DTC), Automatic Exchange of Information (AEOI), and Tax Information Exchange Agreement (TIEA). A Qualified Competent Authority Agreement (QCAA) establishing the operational details of the exchange of CbCR is also necessary.In this study, Turkey’s adaptation process and development towards Action Plan 13 were examined, considering OECD reports and current regulations. First, the concept of transfer pricing is defined, and the general framework of transfer pricing documents and CbCR are explained within the scope of Action Plan 13. Then, the development of transfer pricing documents in Turkey was examined. Finally, Turkey’s CbCR harmonisation process was examined, and the current situation was evaluated. At this point, the CbCR application has reached an advanced level. More than 110 territories now require relevant multinational business groups to submit a CbCR within their local legal framework. OECD’s publication "Country-by-Country Reporting - Compilation of 2023 Peer Review Reports" is the sixth review report prepared for the minimum standard of Action Plan 13. It covers 136 regions providing legislation and/or information on CbCR implementation. This review covers the local legal and administrative framework of each jurisdiction, the information exchange framework and the measures implemented to ensure CbCR confidentiality and appropriate use. Accordingly, a local legal framework for CbCR has been established in more than 110 regions and countries. Multilateral or bilateral competent authority agreements have been made in 89 regions/countries. 91 regions/countries were assessed by the Global Forum on Transparency and Exchange of Information for Tax Purposes assessed 91 regions/countries regarding their privacy and tax protections. A further 73 regions/countries have provided detailed information, providing sufficient assurance that measures are being taken to ensure appropriate CbCR use.In accordance with the methodology determined in these reports, developments in the adaptation process were examined from three perspectives. These are: National legal and administrative frameworks, information exchange, and appropriate use. Reporting in Turkey started in 2019. Legal legislation for the implementation of the minimum action plan standard has been published as of 2020. Agreements for the automatic exchange of tax information have entered into force as of 2021. Information is provided explaining how to ensure appropriate use conditions for 2022. In 2023, it was confirmed that the rules did not change and continued to be implemented effectively, and additional information was provided to ensure that information exchange was carried out in a manner consistent with the job description. As a result, according to the 2022 and 2023 reports, Türkiye has fulfilled its minimum obligations within the scope of the action plan. Various recommendations are made to countries based on the deficiencies identified in as a result of the evaluations.Various recommendations were also made in the reports. Since the necessary steps could not be taken in Turkey in 2018 and 2019, it was recommended that the national and legal administrative framework should be completed, steps should be taken to change local conditions, and bilateral agreements should be reached. As some initiatives were taken to ensure harmonisation in 2020, suggestions were made for improvements. Since the minimum conditions for ensuring national and legal administration and appropriate use were met in 2021 and 2022, no recommendation is required, but a recommendation has been given to eliminate deficiencies in information exchange. Since the rules were effectively implemented in 2023, no recommendations have been made. Turkish legislation on the CbCR clearly provides certainty and predictability by providing taxpayers with various facilities and technical equipment. In some cases, regulations may need to be expanded to strengthen principles such as legality and predictability. On the other hand, Turkey has a long way to go in terms of information exchange, as studies on international tax exchange agreements are insufficient and the agreement network needs to be expanded. Although the exchange of information on tax matters existed before Action Plan 13, it was not used as effectively as it is now. Information exchange agreements play an important role in ensuring transparency in the international arena. Therefore, by increasing international information exchange agreements, transparency will be ensured and possible tax losses will be prevented.Although Turkey generally includes the minimum standards of the action plan in i digitalisation is legislation, there are differences in practise at a few points. These differences mainly relate to definitions, timeliness, and the legal basis for the use of CbCR information. As a result, Türkiye has largely complied with the action plan. However, more efforts are needed to expand international information exchange agreements and bring them closer to global standards. In addition, it would be beneficial for CbCR to be addressed in more detail in domestic legislation and to increase the scope of its work to increase international information exchange.

Ülke Bazlı Raporlamalara (CbCR) Uyum Süreci: Türkiye Üzerine Bir  Değerlendirme

Yücel

Mehmet

Participatory budgeting is a democratic budgeting process in which citizens are directly involved in the allocation of public resources. First introduced in 1989 in the city of Porto Alegre, Brazil, this model distributes public resources moreequitably andincludecitizens in decision-making processes. Unlike traditional budgeting approaches, this process assigns citizens an active role in the allocation of public resources. With citizens’ participation in the budgeting process, democracy is strengthened, transparency is increased, and accountability is ensured. Therefore, this budgeting model allows citizens not only to have a say in resource distribution but also in public administration. In the roughly quarter-century since participatory budgeting was first introduced, this method has been implemented in various cities and enriched by experience. During this time, certain practical limitations that prevent citizens from participating havebeenidentified.Particularly,factorsliketimeandtransportationcostsrestrictparticipation,weakening the effectiveness of participatory budgeting. Over time, different approaches have been developed to overcome these challenges, with technology playing a key role in this process. Specifically, the e-participatory budgeting model was developed to enhance participation and reach a broader audience by using information and communication technologies (ICT). This model makes it easier for citizens to engage in the process with the help of digital technologies. Thus, through technology, citizens can play an active role in the budgeting process and participate in decision-making processes. The purpose of this study was to examine the concept of e-participatory budgeting, its differences from traditional participatory budgeting, and examples of municipal applications in Türkiye. Traditional participatory budgeting processes allow citizens to have a direct say in decisions regarding the allocation of public resources. However, e-participatory budgeting opens this process to a broader audience by using digital tools. This process, which began in Porto Alegre, initially distributed public resources more equitably, especially in poor and marginalised neighbourhoods. Over time, this process has expanded to a broader framework and is now implemented byvarious local governments in manycountries. Compared to traditional budgeting methods, participatory budgeting is more democratic because decisions are not made solely by bureaucrats and politicians; citizens also play an active role in this process. This allows local governments to develop solutions that are more in line with the real needs of citizens when distributing resources. However, several limitations in the implementation of participatory budgeting have been identified. To overcome these limitations, the model has evolved into a more innovative model called e-participatory budgeting. E-participatory budgeting integrates information and communication technologies into participatory budgeting processes, bringing them onto digital platforms. It was first implemented in 2006 in the city of Belo Horizonte, Brazil, and the positive results obtained here have led to the rapid spread of e-participatory budgeting to other countries. This has largely overcome the limitations such as time and transportation costs encountered in the participatory budgeting process. Particularly intermsofcreatingalargeparticipantbase,theeffectivenessofe-participatorybudgetingprocesses is noteworthy. In e-participatory budgeting processes, there are three main user profiles: the organisation structuring the budgeting process (municipality, etc.), the technical managers running the process, and the citizens. In the processes initiated by the relevant organisations, technical managers make the necessary technical arrangements facilitate citizens’ access to projects and increase participation. This allows citizens to obtain information about projects online, vote on them,andprovidefeedback.Thesedigitalprocessesenableamuchlargeraudiencetobereachedcomparedtotraditional participatory budgeting methods. Unlike traditional participatory budgeting, e-participatory budgeting facilitates the more effective use of digital tools. These digital tools provide participants with the following five main functions: E-voting: Citizens can vote online among the projects presented by the city administration. In some examples, a hybrid voting model is applied, allowing citizens to vote both online and in person. E-consultation and e-voting: Citizens can submit project proposals and vote online or in person. In this process, proposals are subjected to a technical review, after which suitable projects are uploaded to the platform for voting by citizens.E-consultation, e-deliberation, and e-voting: Citizens can submit project proposals, discuss them online, and eventually vote. This model is more comprehensive than the others but is applied in a limited number of municipalities. E-mobilisation and e-monitoring: In this model, deliberations are held in person, while digital tools are used to track the progress of projects and engage citizens in the process. E-consultation and e-deliberation: Citizens discuss project proposals on online platforms, but final decisions are made by local authorities. This model allows for citizen participation while maintaining the administration’s decision-making authority. E-participatory budgeting offers many advantages compared to the traditional participatory budgeting model. The use of information and communication technologies makes it possible to reach a wider participant base. In particular, the elimination of limitations such as time and transportation costs has made it unnecessary for citizens to attend &nbsp;meetings in person, allowing participation through online platforms. Additionally, these digital processes facilitate access to information. Citizens can quickly and thoroughly learn about projects and make informed decisions. Another advantage of the e-participatory budgeting process is that it increases transparency. Since the processes of project voting, implementation, and monitoring are conducted entirely through digital platforms, citizens can closely follow these stages. This strengthens trust between citizens and local governments and contributes to making budgeting processes more democratic. Furthermore, e-participatory budgeting increases participation opportunities, especially for disadvantaged groups. In traditional participatory budgeting processes, elderly people, people with disabilities, or citizens living in rural areas may struggle to participate, but e-participatory budgeting allows these groups to engage more easily in the process. Although e-participatory budgeting in Türkiye are still in their early stages, some municipalities have successfully implemented this model. The most notable examples in Türkiye include İstanbul and İzmir Metropolitan Municipalities and the Antalya Muratpaşa Municipality. İstanbul Metropolitan Municipality (IMM) is a municipalities in Türkiye that applies the e-participatory budgeting model most comprehensively. IMM conducts this process through the İstanbul City Council and the İstanbul Planning Agency. Citizens can submit project proposals through online platforms and vote on these projects. In this process, project proposals are analysed according to technical evaluation criteria, and those deemed feasible are submitted for citizen voting. With this digital participation model, the IMM strengthens local democracy, ensure the efficient use of public resources, and increase citizen participation in decision-making processes. Additionally, this process allows citizens of İstanbul to have more say in the city’s management. Although İzmir Metropolitan Municipality has not yet fully implemented e-participatory budgeting, it has taken significant steps in this direction. The municipality has created the "Bizİzmir" digital platform to enable citizens to participate more in local government decision-making processes. Through the section called "Söz Sende," citizens will be able to contribute to budget processes and propose projects. İzmir Metropolitan Municipality aims to encourage more citizen participation in city management and the direct submission of project proposals through this platform. The Antalya Muratpaşa Municipality is noteworthy as the first municipality in Türkiye to implement a digital democracy platform. Muratpaşa Municipality conducts e-participatory budgeting processes through the "Komşu Meclisi" platform. This platform effectively uses digital tools to ensure citizens’ direct participation in budget processes. Through this platform, citizens can submit their projects and make suggestions within the specified budget framework. Additionally, the Antalya Muratpaşa Municipality conducts the processes of evaluating projects and voting through an online voting platform. Citizens can discuss projects online and be informed before the voting process. Thus, Muratpaşa Municipality’s digital participation model allows citizens to participate more effectively in budgeting processes. Althoughe-participatory budgeting has not yet gained widespread popularity in Türkiye, it holds significant potential. The widespread use of information and communication technologies enables local governments to communicate more effectively withcitizensandreachlargeraudiencesintheseprocesses.Inparticular,onlinecitizenparticipationinbudget processes can strengthen democratic processes. This model also helps local governments become more transparent and accountable. Moreover, the inclusion of citizens’ voices in the budgeting process contributes to the efficient allocation of resources based on actual needs. However, there are some issues in current in Türkiye. One of these is access to digital platforms. Internet access and digital literacy levels across Türkiye are still low in some regions. This situation may limit participation in e-participatory budgeting processes. Improving the necessary infrastructure is essential, particularly to enable citizens living in rural areas to engage in these processes. Additionally, the lack of sufficient transparency in the project evaluation processes in some municipalities can weaken citizens’ trust in the process. In this context, clearly and openly presenting how projects are evaluated in terms of technical and financial feasibility will help make participation processes more democratic. E-participatory budgeting presents a significant opportunity for the local governments in Türkiye. The effective use of information and communication technologies will enable more citizens to participate in budgeting processes while also contributing to the more efficient use of resources. As e-participatory budgeting become more widespread in Türkiye, it is anticipated that citizen participation will increase, and thus democracy will be further strengthened. For this to happen, local governments must provide more opportunities to citizens through digital platforms. Organising digital literacy programmes and increasing internet access will contribute to making e-participatory budgeting more inclusive. Additionally, making the process more transparent and accountable will enhance citizens’ trust in these budget processes and expand participation to a broader audience. In conclusion, e-participatory budgeting is an essential tool that strengthens transparency and accountability in the use of public resources by local governments while enabling citizens to participate more effectively in decision-making processes. Taking this process further by local governments in Türkiye is crucial for developing democracy. As &nbsp;e-participatory budgeting becomes more widespread in Türkiye, citizens’ active participation in local government decision-making processes will increase, and public resources will be used more effectively and equitably.

Yenilikçi Bir Yaklaşım Olarak E-Katılımcı Bütçeleme

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İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi yayımı olan Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, açık erişimli, hakemli, yılda iki kere Mayıs ve Kasım aylarında yayımlanan, bilimsel bir dergidir. 1955 yılında kurulmuştur. Derginin ismi 2020 yılında Maliye Çalışmaları Dergisi – Journal of Public Finance Studies olarak değiştirilmiştir. Derginin önceki ismi Maliye Araştırma Merkezi Konferansları’dır (ISSN: 1304-0251).

Dergiye yayımlanması için gönderilen bilimsel makaleler Türkçe ya da İngilizce olmalıdır.

Dergi, ulusal ve uluslararası camiaları hedeflemekte, yayın kurulunda hem ulusal hem de uluslararası üyeler bulunmakta ve uluslararası yazar katkılarını artırmayı amaçlamaktadır.

Maliye Çalışmaları Dergisi - Journal of Public Finance Studies’in kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur. 

Derginin hedef kitlesi akademisyenler, araştırmacılar, profesyoneller, öğrenciler ve ilgili mesleki, akademik kurum ve kuruluşlardır.

Dergiye gönderilen ya da yayın için kabul edilen makaleler için işlemleme ücreti ya da gönderim ücreti alınmaz. Derginin tüm giderleri İstanbul Üniversitesi tarafından karşılanmaktadır.

2024 itibariyle basılı versiyon durdurulmuştur. Dergi sadece online olarak yayınlanmaktadır.

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İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi yayımı olan Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, açık erişimli, hakemli, bilimsel bir dergidir.Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, maliye, kamu ekonomisi ve kamu kesiminin çeşitli sorunları hakkında teorik ve uygulamalı araştırmalar yayımlamayı ve bilimsel bilginin gelişimine katkı sunan  bir platform sağlamayı amaçlar.Dergi, ulusal ve uluslararası camiaları hedeflemekte, yayın kurulunda hem ulusal hem de uluslararası üyeler bulunmakta ve uluslararası yazar katkılarını artırmayı amaçlamaktadır.Maliye Çalışmaları Dergisi’nin kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur.

Amaç ve Kapsam

<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 Source Cabells Journalytics Sobiad Gale Cengage

Dizinler

Dergi yayın etiğinde en yüksek standartlara bağlıdır ve <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, <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>, <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a> ve <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> tarafından yayınlanan etik yayıncılık ilkelerini benimser; Principles of Transparency and Best Practice in Scholarly Publishing başlığı altında ifade edilen ilkeler için: <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> Gönderilen makaleler derginin amaç ve kapsamına uygun olmalıdır. Orijinal, yayınlanmamış ve başka bir dergide değerlendirme sürecinde olmayan, her bir yazar tarafından içeriği ve gönderimi onaylanmış yazılar değerlendirmeye kabul edilir. Makale yayınlanmak üzere Dergiye gönderildikten sonra yazarlardan hiçbirinin ismi, tüm yazarların yazılı izni olmadan yazar listesinden silinemez ve yeni bir isim yazar olarak eklenemez ve yazar sırası değiştirilemez.İntihal, duplikasyon, sahte yazarlık/inkar edilen yazarlık, araştrma/veri fabrikasyonu, makale dilimleme, dilimleyerek yayın, telif hakları ihlali ve çıkar çatışmasının gizlenmesi, etik dışı davranışlar olarak kabul edilir. Kabul edilen etik standartlara uygun olmayan tüm makaleler yayından çıkarılır. Buna yayından sonra tespit edilen olası kuraldışı, uygunsuzluklar içeren makaleler de dahildir.İntihal Ön kontrolden geçirilen makaleler, iThenticate yazılımı kullanılarak intihal için taranır. İntihal/kendi kendine intihal tespit edilirse yazarlar bilgilendirilir. Editörler, gerekli olması halinde makaleyi değerlendirme ya da üretim sürecinin çeşitli aşamalarında intihal kontrolüne tabi tutabilirler. Yüksek benzerlik oranları, bir makalenin kabul edilmeden önce ve hatta kabul edildikten sonra reddedilmesine neden olabilir. Makalenin türüne bağlı olarak, bunun oranın %15 veya %20'den az olması beklenir.Çift Kör Hakemlikİntihal kontrolünden sonra, uygun olan makaleler baş editör tarafından orijinallik, metodoloji, işlenen konunun önemi ve dergi kapsamı ile uyumluluğu açısından değerlendirilir. Editör, makalelerin adil bir şekilde çift taraflı kör hakemlikten geçmesini sağlar ve makale biçimsel esaslara uygun ise, gelen yazıyı yurtiçinden ve /veya yurtdışından en az iki hakemin değerlendirmesine sunar, hakemler gerek gördüğü takdirde yazıda istenen değişiklikler yazarlar tarafından yapıldıktan sonra yayınlanmasına onay verir.

Politikalar

Dergi açık erişimlidir ve derginin tüm içeriği okura ya da okurun dahil olduğu kuruma ücretsiz olarak sunulur. Okurlar, ticari amaç haricinde, yayıncı ya da yazardan izin almadan dergi makalelerinin tam metnini okuyabilir, indirebilir, kopyalayabilir, arayabilir ve link sağlayabilir. Bu <a href="https://www.budapestopenaccessinitiative.org/translations/turkish-translation" target="_blank">BOAI</a> açık erişim tanımıyla uyumludur. Derginin açık erişimli makaleleri Creative Commons Atıf-GayrıTicari 4.0 Uluslararası (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.tr" target="_blank">CC BY-NC 4.0</a>) olarak lisanslıdır.

Derginin tüm giderleri İstanbul Üniversitesi tarafından karşılanmaktadır. Dergide makale yayını ve makale süreçlerinin yürütülmesi ücrete tabi değildir. Dergiye gönderilen ya da yayın için kabul edilen makaleler için işlemleme ücreti ya da gönderim ücreti alınmaz.

Yazarlar dergide yayınlanan çalışmalarının telif hakkına sahiptirler ve çalışmaları  Creative Commons Atıf-GayrıTicari 4.0 Uluslararası (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.tr" target="_blank">CC BY-NC 4.0</a>) olarak lisanslıdır. CC BY-NC 4.0 lisansı, eserin ticari kullanım dışında her boyut ve formatta paylaşılmasına, kopyalanmasına, çoğaltılmasına ve orijinal esere uygun şekilde atıfta bulunmak kaydıyla yeniden düzenleme, dönüştürme ve eserin üzerine inşa etme dâhil adapte edilmesine izin verir.

Editörler, yayınlanan makalede, bulguları, yorumları ve sonuçları etkilemeyen küçük hatalar tespit edilirse düzeltme yayınlamayı düşünebilirler. Editörler, bulguları ve sonuçları geçersiz kılan büyük hatalar / ihlaller söz konusu olduğunda, makaleyi geri çekmeyi düşünmelidir. Yazarlar tarafından araştırma veya yayını kötüye kullanmaya yönelik olasılık söz konusu ise; bulguların güvenilir olmadığına ve yazarların kurumlarının olayı soruşturmadığına dair kanıtlar var veya olası soruşturma haksız veya sonuçsuz görünüyor ise, editörler endişe ifadesi yayınlamayı düşünmelidir. Düzeltme, geri çekme veya endişe ifadesi ile ilgili olarak <a href="https://publicationethics.org/resources/flowcharts/complete-set-english" target="_blank">COPE</a> ve <a href="https://www.icmje.org/recommendations/" target="_blank">ICJME</a> yönergeleri dikkate alınır.Geri ÇekmeDergi geri çekme durumunda <a href="https://publicationethics.org/sites/default/files/retraction-guidelines-cope.pdf" target="_blank">COPE Retraction Guidelines</a>’ı izler. Editör, aşağıdaki durumlarda bir makaleyi geri çekme hakkına sahiptir: <ul><li>Büyük bir hata (örn. yanlış hesaplama veya deneysel hata), uydurma öğeler  (örn. veri) veya tahrifat (örn. görüntü manipülasyonu) gibi bulguların güvenilmez olduğu sonucunu çıkarmaya dair açık kanıtlar varsa; </li><li>İçerikte intihal varsa; </li><li>Uygun atıf yapılmadan başka bir yerde yayınlanmışsa;</li><li>Kullanım izni olmayan materyal veya veri içeriyorsa;</li><li>Telif hakkı ihlali veya başka bir ciddi yasal sorun varsa;</li><li>Etik olmayan araştırma içeriyorsa; </li><li>Hakem değerlendirme sürecinin bozulduğuna veya manipüle edildiğine dair kanıt varsa;</li><li>Yazar(lar), editörün görüşüne göre, çalışmanın yorumlanmasını veya editörlerin ve hakemlerin tavsiyelerini önemli derecede etkileyebilecek, kritik bir çıkar çatışmasını açıklamamış ise.</li></ul>Geri çekme durumunda aşağıdaki adımlar izlenir:<ul><li>Makale başlığını da içeren geri çekme bildirimi derginin bir sonraki sayısında yayınlanır. Geri çekme bildirimi  içindekiler tablosunda sayfa nosu verilerek listelenir. </li><li>Elektronik versiyonda geri çekme bildirimi ile orijinal makale arasında link sağlanır. </li><li>Online makaleden önce geri çekme bildirimini içeren sayfa gelir; okuyucu daha sonra makalenin kendisine geçebilir.</li><li>Orijinal makale, her sayfadaki .pdf üzerinde “geri çekildiğini” belirten bir filigran dışında değişmeden kalır.</li></ul>Yasal Nedenlerle Makalenin KaldırılmasıAşağıdaki durumlarda, üst veriler (başlık ve yazarlar) hariç olmak üzere, makale metni kaldırılır ve makalenin yasal nedenlerle kaldırıldığını bildiren bir sayfa makalenin yerini alır. <ul><li>Makalenin karalayıcı içerik ihtiva ettiği veya başkalarının yasal haklarını ihlal ettiği tespit edilir ve geri çekmenin yeterli bir çözüm olmadığı düşünülürse;</li><li>Makale bir mahkeme kararına konu olmuşsa veya olacağına dair makul bir neden varsa;</li><li>Kamu sağlığı açısından önemli bir risk söz konusu ise;  </li></ul>

Dergide yayınlanan tüm yazıların korunmasını ve kalıcı olarak erişilebilir olmasını sağlamak için makaleler, ulusal bir arşiv sitesi olarak hizmet veren ve aynı zamanda LOCKSS'in içeriği toplamasına, korumasına ve sunmasına izin veren Dergipark'ta saklanmaktadır.Ek olarak, yazarların kendilerinin makalelerinin son PDF sürümünü Open Archives Initiative (<a href="https://www.openarchives.org/" target="_blank">https://www.openarchives.org/</a>) standartlarına uygun açık elektronik arşivlerde arşivlemeleri önerilir. Yazarlar, yayınladıkları arşiv versiyonundan, İ.Ü. Yayınevinin dergi web sitesinin URL'sine bağlantı sağlamalıdır.

Maliye Çalışmaları Dergisi-Journal of Public Finance Studies, yayın etiğinde en yüksek standartlara bağlıdır ve <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, <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>, <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a> ve <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> tarafından yayınlanan etik yayıncılık ilkelerini benimser; Principles of Transparency and Best Practice in Scholarly Publishing başlığı altında ifade edilen ilkeler için adres: <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>Gönderilen tüm makaleler orijinal, yayınlanmamış ve başka bir dergide değerlendirme sürecinde olmamalıdır. Her bir makale editörlerden biri ve en az iki hakem tarafından çift kör değerlendirmeden geçirilir. İntihal, duplikasyon, sahte yazarlık/inkar edilen yazarlık, araştrma/veri fabrikasyonu, makale dilimleme, dilimleyerek yayın, telif hakları ihlali ve çıkar çatışmasının gizlenmesi, etik dışı davranışlar olarak kabul edilir.Kabul edilen etik standartlara uygun olmayan tüm makaleler yayından çıkarılır. Buna yayından sonra tespit edilen olası kuraldışı, uygunsuzluklar içeren makaleler de dahildir.

Etik

Dergi araştırma etiğinde en yüksek standartları gözetir ve aşağıda tanımlanan uluslararası araştırma etiği ilkelerini benimser. Makalelerin etik kurallara uygunluğu yazarların sorumluluğundadır.<ul><li>Araştırmanın tasarlanması, tasarımın gözden geçirilmesi ve araştırmanın yürütülmesinde, bütünlük, kalite ve şeffaflık ilkeleri sağlanmalıdır.</li><li>Araştırma ekibi ve katılımcılar, araştırmanın amacı, yöntemleri ve öngörülen olası kullanımları; araştırmaya katılımın gerektirdikleri ve varsa riskleri hakkında tam olarak bilgilendirilmelidir.</li><li>Araştırma katılımcılarının sağladığı bilgilerin gizliliği ve yanıt verenlerin gizliliği sağlanmalıdır. Araştırma katılımcıların özerkliğini ve saygınlığını koruyacak şekilde tasarlanmalıdır.</li><li>Araştırma katılımcıları gönüllü olarak araştırmada yer almalı, herhangi bir zorlama altında olmamalıdırlar.</li><li>Katılımcıların zarar görmesinden kaçınılmalıdır. Araştırma, katılımcıları riske sokmayacak şekilde planlanmalıdır.</li><li>Araştırma bağımsızlığıyla ilgili açık ve net olunmalı; çıkar çatışması varsa belirtilmelidir.</li><li>Deneysel çalışmalarda, araştırmaya katılmaya karar veren katılımcıların yazılı bilgilendirilmiş onayı alınmalıdır. Çocukların ve vesayet altındakilerin veya tasdiklenmiş akıl hastalığı bulunanların yasal vasisinin onayı alınmalıdır.</li><li>Çalışma herhangi bir kurum ya da kuruluşta gerçekleştirilecekse bu kurum ya da kuruluştan çalışma yapılacağına dair onay alınmalıdır.</li><li>İnsan öğesi bulunan çalışmalarda, “yöntem” bölümünde katılımcılardan “bilgilendirilmiş onam” alındığının ve çalışmanın yapıldığı kurumdan etik kurul onayı alındığı belirtilmesi gerekir.</li></ul>

Makalelerin bilimsel ve etik kurallara uygunluğu yazarların sorumluluğundadır. Yazar makalenin orijinal olduğu, daha önce başka bir yerde yayınlanmadığı ve başka bir yerde, başka bir dilde yayınlanmak üzere değerlendirmede olmadığı konusunda teminat sağlamalıdır. Uygulamadaki telif kanunları ve anlaşmaları gözetilmelidir. Telife bağlı materyaller (örneğin tablolar, şekiller veya büyük alıntılar) gerekli izin ve teşekkürle kullanılmalıdır. Başka yazarların, katkıda bulunanların çalışmaları ya da yararlanılan kaynaklar uygun biçimde kullanılmalı ve referanslarda belirtilmelidir.Gönderilen makalede tüm yazarların akademik ve bilimsel olarak doğrudan katkısı olmalıdır, bu bağlamda “yazar” yayınlanan bir araştırmanın kavramsallaştırılmasına ve dizaynına, verilerin elde edilmesine, analizine ya da yorumlanmasına belirgin katkı yapan, yazının yazılması ya da bunun içerik açısından eleştirel biçimde gözden geçirilmesinde görev yapan birisi olarak görülür. Yazar olabilmenin diğer koşulları ise, makaledeki çalışmayı planlamak veya icra etmek ve / veya revize etmektir. Fon sağlanması, veri toplanması ya da araştırma grubunun genel süpervizyonu tek başına yazarlık hakkı kazandırmaz. Yazar olarak gösterilen tüm bireyler sayılan tüm ölçütleri karşılamalıdır ve yukarıdaki ölçütleri karşılayan her birey yazar olarak gösterilebilir. Yazarların isim sıralaması ortak verilen bir karar olmalıdır. Tüm yazarlar yazar sıralamasını <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formunda</a> imzalı olarak belirtmek zorundadırlar.Yazarlık için yeterli ölçütleri karşılamayan ancak çalışmaya katkısı olan tüm bireyler “teşekkür / bilgiler” kısmında sıralanmalıdır. Bunlara örnek olarak ise sadece teknik destek sağlayan, yazıma yardımcı olan ya da sadece genel bir destek sağlayan, finansal ve materyal desteği sunan kişiler verilebilir.Bütün yazarlar, araştırmanın sonuçlarını ya da bilimsel değerlendirmeyi etkileyebilme potansiyeli olan finansal ilişkiler, çıkar çatışması ve çıkar rekabetini beyan etmelidirler. Bir yazar kendi yayınlanmış yazısında belirgin bir hata ya da yanlışlık tespit ederse, bu yanlışlıklara ilişkin düzeltme ya da geri çekme için editör ile hemen temasa geçme ve işbirliği yapma sorumluluğunu taşır.

Baş editör, makaleleri, yazarların etnik kökeninden, cinsiyetinden, cinsel yöneliminden, uyruğundan, dini inancından ve siyasi felsefesinden bağımsız olarak değerlendirir. Yayına gönderilen makalelerin adil bir şekilde çift taraflı kör hakem değerlendirmesinden geçmelerini sağlar. Gönderilen makalelere ilişkin tüm bilginin, makale yayınlanana kadar gizli kalacağını garanti eder. Baş editör içerik ve yayının toplam kalitesinden sorumludur. Gereğinde hata sayfası yayınlamalı ya da düzeltme yapmalıdır.Baş editör; yazarlar, editörler ve hakemler arasında çıkar çatışmasına izin vermez. Hakem atama konusunda tam yetkiye sahiptir ve Dergide yayınlanacak makalelerle ilgili nihai kararı vermekle yükümlüdür.Hakemlerin araştırmayla ilgili, yazarlarla ve/veya araştırmanın finansal destekçileriyle çıkar çatışmaları olmamalıdır. Değerlendirmelerinin sonucunda tarafsız bir yargıya varmalıdırlar. Gönderilmiş yazılara ilişkin tüm bilginin gizli tutulmasını sağlamalı ve yazar tarafında herhangi bir telif hakkı ihlali ve intihal fark ederlerse editöre raporlamalıdırlar. Hakem, makale konusu hakkında kendini vasıflı hissetmiyor ya da zamanında geri dönüş sağlaması mümkün görünmüyorsa, editöre bu durumu bildirmeli ve hakem sürecine kendisini dahil etmemesini istemelidir.Değerlendirme sürecinde editör hakemlere gözden geçirme için gönderilen makalelerin, yazarların özel mülkü olduğunu ve bunun imtiyazlı bir iletişim olduğunu açıkça belirtir. Hakemler ve yayın kurulu üyeleri başka kişilerle makaleleri tartışamazlar. Hakemlerin kimliğinin gizli kalmasına özen gösterilmelidir. Bazı durumlarda editörün kararıyla, ilgili hakemlerin makaleye ait yorumları aynı makaleyi yorumlayan diğer hakemlere gönderilerek hakemlerin bu süreçte aydınlatılması sağlanabilir.

Daha önce yayınlanmamış ya da yayınlanmak üzere başka bir dergide halen değerlendirmede olmayan ve her bir yazar tarafından onaylanan makaleler değerlendirilmek üzere kabul edilir.Ön değerlendirmeyi geçen yazılar iThenticate intihal tarama programından geçirilir. İntihal incelemesinden sonra, uygun makaleler Editör tarafından orijinaliteleri, metodolojileri, makalede ele alınan konunun önemi ve derginin kapsamına uygunluğu açısından değerlendirilir.Editör, gönderilen makale biçimsel esaslara uygun ise, gelen yazıyı yurtiçinden ve /veya yurtdışından en az iki hakemin değerlendirmesine sunar, hakemler gerek gördüğü takdirde yazıda istenen değişiklikler yazarlar tarafından yapıldıktan sonra yayınlanmasına onay verir.

Hakemlik Hakkında

<div>• Daha önce yayınlanmamış ya da yayınlanmak üzere başka bir dergide halen değerlendirmede olmayan ve her bir yazar tarafından onaylanan makaleler değerlendirilmek üzere kabul edilir.• Gönderilen ve ön kontrolü geçen makaleler iThenticate yazılımı kullanılarak plagiarizm için taranır.• Plagiarizm kontrolünden sonra, uygun olan makaleler baş editör tarafından orijinallik, metodoloji, işlenen konunun önemi ve dergi kapsamı ile uyumluluğu açısından değerlendirilir.• Editör, makaleleri, yazarların etnik kökeninden, cinsiyetinden, uyruğundan, dini inancından ve siyasi felsefesinden bağımsız olarak değerlendirir. Yayına gönderilen makalelerin adil bir şekilde çift taraflı kör hakem değerlendirmesinden geçmelerini sağlar.• Seçilen makaleler en az iki ulusal/uluslararası hakeme değerlendirmeye gönderilir.• Yayın kararı, hakemlerin talepleri doğrultusunda yazarların gerçekleştirdiği düzenlemelerin ve hakem sürecinin sonrasında baş editör tarafından verilir.• Hakemlerin değerlendirmeleri objektif olmalıdır. Hakem süreci sırasında hakemlerin aşağıdaki hususları dikkate alarak değerlendirmelerini yapmaları beklenir.-Makale yeni ve önemli bir bilgi içeriyor mu?-Öz, makalenin içeriğini net ve düzgün bir şekilde tanımlıyor mu?-Yöntem bütünlüklü ve anlaşılır şekilde tanımlanmış mı?-Yapılan yorum ve varılan sonuçlar bulgularla kanıtlanıyor mu?-Alandaki diğer çalışmalara yeterli referans verilmiş mi?-Dil kalitesi yeterli mi?• Hakemler, gönderilen makalelere ilişkin tüm bilginin, makale yayınlanana kadar gizli kalmasını sağlamalı ve yazar tarafında herhangi bir telif hakkı ihlali ve intihal fark ederlerse editöre raporlamalıdırlar.• Hakem, makale konusu hakkında kendini vasıflı hissetmiyor ya da zamanında geri dönüş sağlaması mümkün görünmüyorsa, editöre bu durumu bildirmeli ve hakem sürecine kendisini dahil etmemesini istemelidir.• Değerlendirme sürecinde editör hakemlere gözden geçirme için gönderilen makalelerin, yazarların özel mülkü olduğunu ve bunun imtiyazlı bir iletişim olduğunu açıkça belirtir.• Hakemler ve yayın kurulu üyeleri başka kişilerle makaleleri tartışamazlar.</div><div>• Hakemlerin kimliği gizli kalmalıdır ve bu özenle sağlanmalıdır.</div>

DilDergide Türkçe, İngilizce makaleler yayımlanır. Gönderilen makalelerde makale dilinde öz, İngilizce öz ve İngilizce geniş özet olmalıdır. Ancak makale İngilizce ise, İngilizce geniş özet istenmez.Yazıların Hazırlanması ve Yazım KurallarıAksi belirtilmedikçe gönderilen yazılarla ilgili tüm yazışmalar ilk yazarla yapılacaktır. Makale gönderimi online olarak <a href="https://dergipark.org.tr/tr/pub/jpfs" target="_blank">https://dergipark.org.tr/tr/pub/jpfs</a> sayfasından erişilen <a href="https://dergipark.org.tr/en/journal/3360/submission/step/manuscript/new" target="_blank">http://dergipark.gov.tr/login</a> üzerinden yapılmalıdır. Gönderilen yazılar, makale türünü belirten ve makaleyle ilgili detayları içeren (bkz: Son Kontrol Listesi) <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/EF423919F5A644509CA7C08C8C031AE0" target="_blank">Kapak Sayfası</a>; yazının elektronik formunu içeren Microsoft Word 2003 ve üzerindeki versiyonları ile yazılmış elektronik dosya ve tüm yazarların imzaladığı <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a> eklenerek gönderilmelidir.1. Çalışmalar, A4 boyutundaki kağıdın bir yüzüne, üst, alt, sağ ve sol taraftan 2,5 cm. boşluk bırakılarak, 10 punto Times New Roman harf karakterleriyle ve 1,5 satır aralık ölçüsü ile hazılanmalıdır. Ana makale dosyası, çift taraflı kör hakemlik gereği yazar bilgilerini içermemelidir.2. Yayımlanmak üzere gönderilen makale ile birlikte yazar bilgilerini içeren <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/EF423919F5A644509CA7C08C8C031AE0" target="_blank">kapak sayfası</a> gönderilmelidir. Kapak sayfasında, makalenin başlığı, yazar veya yazarların bağlı bulundukları kurum ve unvanları, kendilerine ulaşılabilecek adresler, cep, iş numaraları ve e-posta adresleri yer almalıdır (bkz. Son Kontrol Listesi).3. Giriş bölümünden önce 180-200 sözcük arasında çalışmanın kapsamını, amacını, ulaşılan sonuçları ve kullanılan yöntemi kaydeden Türkçe ve İngilizce öz ile 1500-2000 kelimelik İngilizce genişletilmiş özet yer almalıdır. Çalışmanın İngilizce başlığı İngilizce özün üzerinde yer almalıdır. İngilizce ve Türkçe özlerin altında çalışmanın içeriğini temsil eden 5 İngilizce, 5 Türkçe anahtar kelime yer almalıdır. İngilizce genişletilmiş özet İngilizce olmayan makaleler için zorunludur.4. Çalışmaların başlıca şu unsurları içermesi gerekmektedir: Başlık, Türkçe öz ve anahtar kelimeler; yabancı dilde başlık, İngilizce öz ve anahtar kelimeler; İngilizce genişletilmiş özet, ana metin bölümleri, son notlar ve kaynaklar.5. Araştırma makalelerinde bölümler şu şekilde olmalıdır: “GİRİŞ”, “AMAÇ VE YÖNTEM”, “BULGULAR”, “TARTIŞMA VE SONUÇ”, ”SON NOTLAR” “KAYNAKLAR” ve “TABLOLAR VE ŞEKİLLER”. Derleme ve yorum yazıları için ise, çalışmanın öneminin belirtildiği, sorunsal ve amacın somutlaştırıldığı “GİRİŞ” bölümünün ardından diğer bölümler gelmeli ve çalışma “TARTIŞMA VE SONUÇ”, ”SON NOTLAR”, “KAYNAKLAR” ve “TABLOLAR VE ŞEKİLLER” şeklinde bitirilmelidir.6. Çalışmanın başında yer alan giriş bölümü “1. Giriş” şeklinde belirtilmelidir. Gönderilen çalışmalarda sorunsalın betimlendiği ve çalışmanın öneminin belirtildiği tüm bölüm ve alt bölümler numaralandırılmalıdır. Bu düzenlemede, bölümler sırasıyla 1,2,3,4 şeklinde numaralanırken, alt bölümler ve onların da altındakiler için 1.1., 1.2., 2.1., 2.2., ve 1.1.1., 1.2.1, 1.2.2., 2.1.1., 2.1.2 gibi birden çok haneli şekilde olmalıdır.7. Çalışmalarda tablo, grafik ve şekil gibi göstergeler numaralandırılarak, tanımlayıcı bir başlık ile birlikte verilmelidir.8. Referanslar derginin benimsediği American Psychological Association (APA) 7 stiline uygun olarak hazırlanmalıdır.9. Kurallar dâhilinde dergimize yayımlanmak üzere gönderilen çalışmaların her türlü sorumluluğu ve çalışmada geçen görüşler yazar/yazarlarına aittir.

Yazım Kuralları

İstanbul Üniversitesi Maliye Çalışmaları Dergisi, metin içi alıntılama ve kaynak gösterme için APA (American Psychological Association) kaynak sitilinin 7. edisyonunu benimser. APA 7. edisyon hakkında bilgi için:- American Psychological Association. (2020). Publication manual of the American Psychological Association (7th ed.). APA.- <a href="http://www.apastyle.org/" target="_blank">http://www.apastyle.org/</a>Kaynakların doğruluğundan yazar(lar) sorumludur. Tüm kaynaklar metinde belirtilmelidir. Kaynaklar aşağıdaki örneklerdeki gibi gösterilmelidir. Metin İçinde Kaynak GöstermeKaynaklar metinde parantez içinde yazarların soyadı ve yayım tarihi yazılarak belirtilmelidir.Birden fazla kaynak gösterilecekse kaynaklar arasında (;) işareti kullanılmalıdır. Kaynaklar alfabetik olarak sıralanmalıdır.Örnekler:Birden fazla kaynak;(Esin ve ark., 2002; Karasar 1995)Tek yazarlı kaynak;(Akyolcu, 2007)İki yazarlı kaynak;(Sayıner ve Demirci, 2007, s. 72)Üç, dört ve beş yazarlı kaynak;Üç ve daha çok yazarlı kaynaklarda ilk kullanımda da geçerli olmak üzere; (Ailen ve ark., 2000) Kaynaklar Bölümünde Kaynak GöstermeKullanılan tüm kaynaklar metnin sonunda ayrı bir bölüm halinde yazar soyadlarına göre alfabetik olarak numaralandırılmadan verilmelidir.Kaynak yazımı ile ilgili örnekler aşağıda verilmiştir.Kitapa) Dergimize Gönderilen Makale Türkçe Dilinde Yazıldıysa Kitap Referansı:Karasar, N. (1995). Araştırmalarda rapor hazırlama (<a href="http://8.bs/" target="_blank">8. bs</a>). 3A Eğitim Danışmanlık Ltd.Kamien, R. ve Kamien, A. (2014). Music: An appreciation. McGraw-Hill Education.b) Türkçeye Çevrilmiş Kitap:Mucchielli, A. (1991). Zihniyetler (A. Kotil, Çev.). İletişim Yayınları. (Orijinal eserin basım tarihi 1990, 7. Baskı)c) Editörlü KitapÖren, T., Üney, T. ve Çölkesen, R. (Ed.). (2006). Türkiye bilişim ansiklopedisi. Papatya Yayıncılık.d) Çok Yazarlı Türkçe KitapTonta, Y., Bitirim, Y. ve Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme. Total Bilişim.e) Dergimize Gönderilen makale İngilizce dilinde yazıldıysa Kitap Referansı:Karasar, N. (1995). Araştırmalarda rapor hazırlama (8th ed.) [Preparing research reports]. 3A Eğitim Danışmanlık Ltd.Kamien, R., &amp; Kamien, A. (2014). Music: An appreciation. McGraw-Hill Education.f) Dergimize gönderilen makale Türkçe dilinde yazıldıysa Kitap İçerisinde Bölüm:Bassett, C. (2006). Cultural studies and new media. G. Hall ve C. Birchall (Ed.), New cultural studies: Adventures in theory içinde (s. 220–237). Edinburgh University Press.g)  Dergimize gönderilen makale İngilizce dilinde yazıldıysa Kitap İçerisinde BölümBassett, C. (2006). Cultural studies and new media. In G. Hall &amp; C. Birchall (Eds.), New cultural studies: Adventures in theory (pp. 220–237).  Edinburgh University Press.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). Dora Basım Yayın.h) Yayımcının ve Yazarın Kurum Olduğu YayınTürk Standartları Enstitüsü. (1974). Adlandırma ilkeleri. Yazar.Makalea) Dergimize Gönderilen Makale Türkçe Dilinde Yazıldıysa Makale Referansı:Mutlu, B. ve Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri. İstanbul Üniversitesi Florence Nightingale Hemşirelik Dergisi, 15(60), 179–182.b) Dergimize Gönderilen Makale İngilizce Dilinde Yazıldıysa Makale Referansı: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/10.1177/0957926599010002002c) Yirmiden Fazla Yazarlı MakaleKalnay, E., Kanamitsu, M., Kistler, R., Collins, W., Deaven, D., Gandin, L., Iredell, M., Saha, S., White, G., Woollen, J., Zhu, Y., Chelliah, M., Ebisuzaki, W., Higgins, W., Janowiak, J., Mo, K. C., Ropelewski, C., Wang, J., Leetmaa, A., . . . Joseph, D. (1996). The NCEP/NCAR 40- year reanalysis project. Bulletin of the American Meteorological Society, 77(3), 437–471. <a href="http://doi.org/fg6rf9" target="_blank">http://doi.org/fg6rf9</a>d) DOI’si Olmayan Online Edinilmiş MakaleAl, U. ve Doğan, G. (2012). Hacettepe Üniversitesi Bilgi ve Belge Yönetimi Bölümü tezlerinin atıf analizi. Türk Kütüphaneciliği, 26, 349–369. Erişim adresi: http://www.tk.org.tr/e) DOI’si Olan MakaleTurner, S. J. (2010). Website statistics 2.0: Using Google Analytics to measure library website effectiveness. Technical Services Quarterly, 27, 261–278. http://dx.doi.org/10.1080/ 07317131003765910f) Advance Online Olarak Yayımlanmış MakaleSmith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. http://dx.doi.org/10.1037/a45d7867g) Popüler Dergi MakalesiSemercioğlu, C. (2015, Haziran). Sıradanlığın rayihası. Sabit Fikir, 52, 38–39.Tez, Sunum, Bildiria) Türkçe TezlerSarı, E. (2008). Kültür kimlik ve politika: Mardin’de kültürlerarasılık. (Yayınlanmamış Doktora Tezi). Ankara Üniversitesi.b)Ticari Veritabanında Yer Alan Yüksek Lisans Ya da Doktora TeziVan Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses. (UMI No. 9943436)c) Kurumsal Veritabanında Yer Alan İngilizce Yüksek Lisans/Doktora TeziYaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from: Retrieved from http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portalid) Web’de Yer Alan İngilizce Yüksek Lisans/Doktora TeziTonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley).  http://yunus.hacettepe.edu.tr/~tonta/yayinlar/phd/ickapak.htmle) Dissertations Abstracts International’da Yer Alan Yüksek Lisans/Doktora TeziAppelbaum, L. G. (2005). Three studies of human information processing: Texture amplifica&#173;tion, motion representation, and figure-ground segregation. Dissertation Abstracts International: Section B. Sciences and Engineering, 65(10), 5428.f) Sempozyum KatkısıKrinsky-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 American Psychological Association meeting, Orlando, FL.g) Online Olarak Erişilen Konferans Bildiri ÖzetiÇınar, M., Doğan, D. ve Seferoğlu, S. S. (2015, Şubat). Eğitimde dijital araçlar: Google sınıf uygulaması üzerine bir değerlendirme [Öz]. Akademik Bilişim Konferansında sunulan bildiri, Anadolu Üniversitesi, Eskişehir. Erişim adresi: http://ab2015.anadolu.edu.tr /index.php?menu=5&amp;submenu=27h) Düzenli Olarak Online Yayımlanan BildirilerHerculano-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.0805417105i) Kitap Şeklinde Yayımlanan BildirilerSchneider, R. (2013). Research data literacy. S. Kurbanoğlu ve ark. (Ed.), Communications in Computer and Information Science: Vol. 397. Worldwide Communalities and Challenges in Information Literacy Research and Practice içinde (s. 134–140). Cham, İsviçre: Springer.http://dx.doi.org/10.1007/978-3-319-03919-0j) Kongre BildirisiÇepni, S., Bacanak A. ve Özsevgeç T. (2001, Haziran). Fen bilgisi öğretmen adaylarının fen branşlarına karşı tutumları ile fen branşlarındaki başarılarının ilişkisi. X. [Sözlü Sunum] Ulusal Eğitim Bilimleri Kongresi Abant İzzet Baysal Üniversitesi, Bolu.Diğer Kaynaklara) Gazete YazısıToker, Ç. (2015, 26 Haziran). ‘Unutma’ notları. Cumhuriyet, s. 13.b) Online Gazete YazısıTamer, M. (2015, 26 Haziran). E-ticaret hamle yapmak için tüketiciyi bekliyor. Milliyet. Erişim adresi: http://www.milliyet.com.trc) Web Page/Blog PostBordwell, 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 Ansiklopedi/SözlükBilgi mimarisi. (2014, 20 Aralık). Vikipedi içinde. Erişim adresi: http://tr.wikipedia.org/wiki/Bilgi_mimarisiMarcoux, A. (2008). Business ethics. In E. N. Zalta (Ed.), The Stanford encyclopedia of philosophy. Retrieved from http://plato.stanford.edu/entries/ethics-business/e) PodcastRadyo ODTÜ (Yapımcı). (2015, 13 Nisan). Modern sabahlar [Sesli Podcast Bölümü]. http://www.radyoodtu.com.tr/f) Bir Televizyon Dizisinden Tek Bir BölümShore, D. (Senarist), Jackson, M. (Senarist) ve Bookstaver, S. (Yönetmen). (2012). Runaways [Televizyon dizisi bölümü]. D. Shore (Baş yapımcı), House M.D. içinde. New York, NY: Fox Broadcasting.g) Müzik KaydıSay, F. (2009). Galata Kulesi. İstanbul senfonisi [CD] içinde. İstanbul: Ak Müzik. Yukarıda sıralanan koşulları yerine getirmemiş çalışma kabul edilmez, eksiklerinin tamamlanması için yazara iade edilir. Yayım Komisyonu tarafından kabul edilen yazılar basıma kabul sırasına göre yayımlanır. Baskı tashihleri yazarlar tarafından yapılır.

Aşağıdaki listede eksik olmadığından emin olun:<ul type="disc"> <li>Makalenin türünün belirtilmiş olduğu</li> <li>Başka bir dergiye gönderilmemiş olduğu</li> <li>Sponsor veya ticari bir firma ile ilişkisi varsa, bunun belirtildiği</li> <li>İngilizce yönünden kontrolünün yapıldığı</li> <li>Referansların derginin benimsediği APA 7 edisyonuna uygun olarak düzenlendiği</li> <li>Yazarlara Bilgide detaylı olarak anlatılan dergi politikalarının gözden geçirildiği</li> </ul>● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a>● Daha önce basılmış materyal (yazı-resim-tablo) kullanılmış ise izin belgesi● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/481FF55077164CF6AB5AD7D093ECD3B6" target="_blank">Kapak sayfası</a><ul type="disc"> <li>Makalenin kategorisi</li> <li>Makale dilinde ve İngilizce başlık</li> <li>Yazarların ismi soyadı, unvanları ve bağlı oldukları kurumlar (üniversite ve fakülte bilgisinden sonra şehir ve ülke bilgisi), e-posta adresleri</li> <li>Sorumlu yazarın e-posta adresi, açık yazışma adresi, iş telefonu, GSM, faks nosu</li> <li>Tüm yazarların ORCID’leri</li> <li>Finansal destek (varsa belirtiniz)</li> <li>Çıkar çatışması (varsa belirtiniz)</li> <li>Teşekkür (varsa belirtiniz)</li> </ul>● Makale ana metni<ul type="disc"> <li>Önemli: Ana metinde yazarın / yazarların kimlik bilgilerinin yer almamış olması gerekir.</li> <li>Makale dilinde ve İngilizce başlık</li> <li>Öz: 180-200 kelime</li> <li>Anahtar Kelimeler: 5 adet makale dilinde ve 5 adet İngilizce</li> <li>İngilizce geniş özet: 1500-2000 kelime (İngilizce olmayan makaleler için)</li> <li>Makale ana metin bölümleri</li> <li>Kaynaklar</li> <li>Tablolar-Resimler, Şekiller (başlık, tanım ve alt yazılarıyla)</li> <li>Başlıkların doğru numaralandırılması</li></ul>

<ul><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5B9AF08DDDEB46A28A5F861ACE422A0B" target="_blank">Kapak sayfası</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/3FB24BF0483C4CDEAC57D482ADD687E2" target="_blank">Yazar Formu</a></li></ul>

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