@JOURNAL_BOX_EARLYVIEW

Samson

Macroeconomic Volatility and its  Significance to the Rising External  Indebtedness of Nigeria

Mehmet

Assoc. Prof.

What is the primary purpose of fines? Fundamentally, is social order protected, or is additional revenue provided through them? Responses from average individuals, intellectuals, and practitioners differ as to favored interests. Individuals who abide by the rules count fines as essential catalysts, protecting their interests and ensuring social order, while those who violate the rules consider the regulations restrictive and prohibitive. Intellectuals approach the issue with a penal or financial doctrine. Practitioners describe fines as a policy tool by the economic, social, and political situation. Understandably, people from every walk of life may diversely evaluate fines when protecting different interests. However, to serve their primary purposes, fines should suit the principles of individual responsibility, legality, proportionality, severability, and reparability. In Turkey, the situation partially diverges, so their primary purposes may become secondary and their efficiency questionable. It is easy to state that almost mutually exclusive views of fiscal and legal doctrines cause this question to be raised. Hence, instead of their primary purposes, fines are likely considered fiscal lifeboats in countries experiencing financial bottlenecks. In such a case, experiencing a purpose-oriented axis shift in fines becomes unavoidable.&nbsp;This article focuses on whether fines count as accurate, permanent, consistent, and predictable public revenue or a purpose-oriented axis shift. By looking at fines’ deviation in collectability and success in forecastability, this study argues the existing priority is on fiscal purposes, emphasizing a deviation from primary purposes; fiscality is an implied, but current, reality. This study is composed of three parts. The first part assesses and collects general budget revenues (GPRs) within the efficiency of income-driven policies and affecting factors. The second section provides legal definitions, makes budgetary classifications, and analyzes GPRs’ collectability/forecastability with tables based on the Central Government Budget Statistics of the General Directorate of Accounting from 2007–2020. The final part covers the legality and primary purposes of fines, expounds on the purpose-oriented relationship between fines and externalities, and discusses their revenue generation capacity (RGC).&nbsp;Firstly, the summarized findings show the average analysis results on GPRs in 14 years, forecastability is consistent at 102.3%, while collectability steadily weakens every year and remains at 71.4%. The contradiction in these parameters strengthens the inferential consequence of target-oriented revenue collection planning. Second, by focusing on RGC, fines are regarded as public revenues at the risk of weakening their primary purposes. Third, tax fines have a higher assessment share than others via low tax compliance; however, administrative fines’ collection share increases and almost becomes a deterrent for fiscal purposes. Fourth, the general share of all assessed fines increase steadily and is well above the general budget target; however, this is in line with their low total collection share. Finally, the average target and collection share became precisely the same (1.7%) in 14 years, strengthening the critical conclusion that assessed fines are not followed up and collected after the budget target is met.&nbsp;Collectability and forecastability provide another perspective for identifying the axis shift. Firstly, collectability is critical for detecting and measuring fines’ purpose-oriented aspect, RGC, and deterrence efficiency. The average collectability of total fines in 14 years remained at 11.3%, whereas this average was 52.3% in other fines, 33.5% in administrative fines, 16.4% in judicial fines, and 9.3% in tax fines. This raises the question of how preventive, deterrent, corrective, and regulative fines are mentioned on such an occasion. Secondly, there is an apparent success in forecastability considering the collectability weakness mentioned above. The average forecastability of total fines in 14 years was 108.4%, whereas it reached 126.2% in administrative fines, 110.9% in tax fines, 98.7% in judicial fines, and 98.1% in other fines. It is ironic to encounter a failure in collectability as a dependent variable hinging upon administrative decisions coupled with success in forecastability as an uncontrollable independent variable. This circumstance also confirms that fines collected to meet the budget target emphasize their financial potential and productivity rather than their primary purposes. Therefore, collectability in fines is an essential issue that is easier to access than forecastability. In contrast, the analytical conclusion in the opposite direction indicates that fiscal purposes overtake the primary ones.Today it is still doctrinally controversial whether fines are regular sources of public revenue. However, unattainable fiscal purposes employing unrealistic target-oriented approaches, weakness in collectability affected with different factors, and focus discrepancy in forecast and collection result in overshadowed legal purposes, creating a purpose-oriented axis shift in fines. Indeed, prioritizing the fiscal purposes of fines to prevent the embodiment of primary ones is essentially an executive decision and policy action. The natural expectation with this choice is to increase public revenues by enhancing collectability. However, the analyzed official data indicates that the axis shift does not contribute to RGC or reinforce their primary purposes.&nbsp;&nbsp;

The Axis Shift in Fines

Tanzimat is a period in Ottoman history during which important changes took place in the government financial and administrative structure. Budget and local administration recordkeeping came to the fore in this period. Although a previous tradition of keeping records regarding the revenues and expenditures of the Ottoman Empire existed, the phenomenon of modern budgets was introduced into the agenda after the Tanzimat and matured with the Constitutional Monarchy. The budgets of local governments also entered into financial structure with the establishment of provincial administrations and municipalities established following the Tanzimat to provide local services. Şehremaneti was es	tablished in 1854. The separation of the municipal budget in the government budget was achieved with the “Dersaadet Municipality Law,” which entered into force in 1877. With this law, municipalities were given the duty to fulfill some public services and an extremely insufficient source of income to perform such services. Municipalities only gained financial power with the publication of the “Rüsum-i Municipality Law” in 1914 (Ergin, 1999, pp. 1535–1538). Municipalities are the main local administration units that strive to meet local needs in the most effective way. Municipal budgets constitute the legal basis for local services to be provided to citizens. Municipal budgets are important informational resources regarding the socioeconomic structure of cities and revealing the financial approach of the period. In this study, the 1919 budget of Şehremaneti is examined revealing the financial concerns of the municipal bureaucrats and the financial distribution of the period in this critical year, emphasizing the efforts to prepare the budget, and the projections of the social and economic structure of the capital of the armistice period. Thus, economics historians working on this period will be able to conduct micro-analysis, unlike macro studies that examine a wider range of dates.&nbsp;In the Şehremaneti Budget of 1919, the income estimates are followed by written explanations and evaluations regarding the appropriations. Income estimates comprise five chapters, taking the previous year into account. The “Regulations for the year 1335” were developed to demonstrate the principles of budget implementation. Emanet prepared the income budget draft and presented it to the Council as 63.173.625 kuruş; after which the Council made some changes, the draft was submitted to the Cemiyet-i Umûmiye as 60.668.400 kuruş. The Cemiyet-i Belediyye-i Umumumiye finalized its income budget as 61.568.400 kuruş by examining the revenue items. The bureaucrats involved in the determination of income items presented a realistic attitude. In general terms, the proposals and evaluations of the three bodies regarding the incomes followed a close course. Building and dividend tax within the total income is collected by the Ministry of Finance and transferred to Şehremaneti, so revenue is heavily dependent on the government and its tax collection capacity. Emanet and Emcümen assumed very realistic attitudes regarding the determination of income items. The 1919 municipality expense budget was prepared by Emanet in 15 chapters and presented to the Council. The budget was connected as 75.313.541 kuruş as a result of the examination of the Cemiyet-i Belediyye-i Umumumiye. An exceptionally meticulous approach is displayed in the development and evaluation of the allowance proposals. The effort of Şehremaneti to fulfill concerns related to public health and safety, which was the responsibility of many public services over time, stands out in the appropriation proposals. Concerns regarding the inclusion of the appropriations in the correct chapters and personnel affairs and transactions are highlighted. Current expenditures constitute the biggest share among the total allowances of 1919, with 52.760.950 kuruş. Among the current expenditures, salary and wage payments constitute a weight of 29.510.950 kuruş. The share of investment expenditures is 9.160.000 kuruş, and the share of transfer expenditures is 13.392.591 kuruş. The majority of this is for the payment of debts assumed to cover the Şehremaneti budget deficit, which is also in question in the reporting year. According to the Mouvazene Ordinance, the allowances for 1919 fiscal year expenditures were estimated as 75.313.541 kuruş and the income as 61.568.400 kuruş. When the 1919 Şehremaneti budget, which reflects the influence of western style budgeting on the city’s administration, is evaluated overall, it can be said that the municipality, which was trying to provide a wide range of services to citizens living in the capital, from public health, to public works, to transportation, to culture and arts, in a critical period following the first world war, which is exhibited in the clear effort expended to prepare the budget in a realistic and meticulous manner.&nbsp;&nbsp;

The Budget for 1335 (1919) of İstanbul Şehremaneti

Kerem

Veli

Prof.

The state can be defined as an institution of great economic and social importance, having emerged to meet common public needs within certain rules. The concept of state and taxation authority has reached meanings now accepted after many historical processes, many of them especially painful. Almost all Western countries have experienced years of upheaval and conflict in order to limit the authority’s taxation power. The Magna Carta Libertatum, adopted by England’s King John in 1215, was the first step in formation of limits of the taxation authority adopted by almost all states, as a result of the 1689 “Bill of Rights” in Britain and in the American colonies’ struggle against the British state. As a result, conditions under which citizens would be taxed were left to various public councils that could be considered the period’s legislature, and thus the first taxation authority limits were established. In line with societies’ democratic developments over time, the taxation authority has been subjected to a number of principles. First, the taxation authority is described as the reflection of the state’s sovereign power in the financial area. However, this authority is not unlimited, but characterized as an authority within limits, i.e., a framework that determines dimensions of tax obligations. The taxation authority’s framework is limited by a number of constitutional principles that have reached common acceptance due to various nations’ centuries-long struggles for rights and democracy. In legal terms, then, an administration’s arbitrary and excessive use of taxation authority is prevented through constitutional principles adopted by almost every country with the modern rule of law. Thanks to the constitutional principles, taxpayers are prevented from being harmed by use of taxation authority and from suffering loss of rights. Although the limits of taxation authority and the constitutional principles to which it adheres contain some differences, according to countries’ financial structures and governance, they are similarly accepted among countries that also accept the European Convention on Human Rights, and they continue to exist in their constitutions absolutely.Although the taxation authority’s boundaries are very clearly drawn and specified within a constitutional framework, excessive or illegal use of taxation authority during implementation means interference with individuals’ fundamental rights and freedoms, especially revealing situations in which principles of taxation under a constitution are violated. Sometimes such interference is due to legal misinterpretation, and sometimes the administration wants to act as a legislature. Preventing these violations and connecting violations to individuals is a basic condition of the rule of law. Ajudication of rights and freedom violations arise in three ways: individual applications to the constitutional court against taxation procedures, applications to the European Court of Human Rights, and appeals and cancellation cases filed before the constitutional court against legislative and executive proceedings on the taxation process. In particular, the right of individual application to the constitutional court, which came into play with the constitutional amendment of 2010, is at an important point for reducing the number of cases filed against our country in the European Court of Human Rights and to increase the likelihood of a solution to such disputes through domestic legal means.&nbsp;First in our study, the historical process of the taxation authority’s development, its meaning, and the constitutional principles to which it is connected are explained in detail. Next, the legal process to be followed in the taxation authority’s improper use, taxation principles specified in the constitution, and loss of individual rights are explained. Then, examples of cases and decisions on improper use of taxation authority, both in our country and in countries accepting the European Convention on Human Rights, are discussed in detail. Finally, recommendations are made to prevent violations of rights.

Jurisdiction and Violation of Fundamental Rights and  Freedoms by The Taxation Authority

Duygu

Res. Assist.

Gökhan

Uğur

Traffic density, which has become the biggest problem of crowded cities today, and the noise and pollution it causes, reduce the quality of life in cities. A declining quality of life as a negative impact on people’s health both physical and mental. From this point of view, the aim of the study is to analyze the results of the development of bicycle sharing systems to be integrated between universities and public transport systems in order to improve the quality of life in cities by reducing traffic density. To this end, the public benefits and costs of expanding bicycle lanes and establishing a bicycle sharing system between Başkent University and Koru Metro station, which was chosen as the pilot application in the study, were investigated using the Cost-Benefit Analysis technique.In urban transportation, the establishment of a bike-sharing system integrated with public transportation network will reduce the density of private vehicle traffic. We thought that this reduction in traffic density would reduce both traffic-related environmental pollution and the number of traffic accidents. We also thought that those who use bicycles as a means of transportation would gain various health benefits through regular physical activity. From this point of view, we investigated the supportability of the establishment of this type of bike sharing system as a public policy in our study.Despite the short distance between Başkent University and Koru Metro station, the difficulty of transportation due to the disconnection in the public transportation network prompted us to design a bike-sharing system integrated into the public transportation network on this route as a pilot application. We considered the establishment of a bike-sharing system on the route in question as a public policy and tried to calculate its cost-benefit analysis. In this context, we first created the model by determining the basic assumptions and cost-benefit items of the study. In addition, we conducted a survey of Başkent University students to estimate the demand for the bike-sharing system. Second, we monetized the benefits and costs of the bike-sharing system, which we assumed to have a project life of 20 years. By calculating the net present value of the total benefits and costs at different discount rates, we arrived at the cost-benefit ratio of the project. We conducted a sensitivity analysis by setting up three scenarios as “good,” “medium,” and “poor”. As a public policy, we discussed the supportability of the bike sharing system. We have come to the conclusion that such a project, whose economic life is assumed to be 20 years, should be supported if the cost-benefit ratio is 5.19 under certain assumptions. For such an activity, the benefit-cost (B/C) is also calculated to be 6.9 and 0.34 under certain circumstances for two different scenarios (poor scenario and best scenario) depending on the density of the user population.The break-even point at wich the benefits and costs of public policies are equal or the B/C ratio is equal to 1 is at an average daily demand of 145 people. From this perpective, it was concluded that&nbsp;&nbsp;public policy should be supported when demand is at or above the break-even point, but if the demand is below the breakeven point, other public policies with higher benefits should be prioritized. In fact, if this study is implemented as a pilot application, it is considered that it will be beneficial to implement similar applications between other universities and metro stations or other public transport stations if the expected efficiency is achieved. In addition, in order to promote public transportation, it is necessary to consider pedestrian and bicycle paths integrated with public transportation systems in the transportation plans of local governments, and it is necessary to carry out certain training and presentation activities in order to increase the awareness of university students compared to university bicycle clubs.

Cost-Benefits Analysis of Establishing a Bike-Sharing  System Between Başkent Unıversity and Koru Metro

@JOURNAL_BOX_CURRENT

Zafer

Assist. Prof.

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

@JOURNAL_BOX_FEATURED

Işıl

Naci

Obezite Vergisi Üzerine Teorik İnceleme

@JOURNAL_BOX_MOSTREAD

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

Journal of Public Finance Studies aims to publish theoretical and applied studies on financial science; finance, public economics and public sector, and aims to provide an international platform that contribute to the scientific knowledge.

Public finance, public economics, public policy, fiscal policy, public budgeting, behavioral finance, taxation and related subjects constitute the scope of the journal. The target group of the journal consists of academicians, researchers, professionals, students, related professional and academic bodies and institutions.

Salim

DOAJ

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Journal of Public Finance Studies

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Editor in Chief

Managing Editor

Editorial Assistant

Editorial Board Member

@INFO_TAB_BOARDS

Journal of Public Finance Studies aims to publish theoretical and applied studies on financial science; finance, public economics and public sector, and aims to provide an international platform that contribute to the scientific knowledge.Public finance, public economics, public policy, fiscal policy, public budgeting, behavioral finance, taxation and related subjects constitute the scope of the journal. The target group of the journal consists of academicians, researchers, professionals, students, related professional and academic bodies and institutions.

Aim and Scope

Indexing and Abstracting

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

Policies

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

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

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

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

Ethics

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

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

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

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

Peer Review

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

LanguageArticles in Turkish, English are published. Submitted manuscript must include an abstract both in the article language and in English, and an extended abstract in English as well. However extended abstract in English is not required for articles in English.Manuscript Organization and SubmissionAll correspondence will be sent to the first-named author unless otherwise specified. Manuscpript is to be submitted online via <a href="http://dergipark.gov.tr/login" target="_blank">http://dergipark.gov.tr/login</a> that can be accessed at <a href="https://dergipark.org.tr/en/pub/jpfs" target="_blank">https://dergipark.org.tr/en/pub/jpfs</a> and it must be accompanied by a <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7B10DE709C4F469C98FB22F32955A3BB" target="_blank">Title Page</a> specifying the article category (i.e. research article, review etc.) and including information about the manuscript (see the Submission Checklist). Manuscripts should be prepared in Microsoft Word 2003 and upper versions. In addition, <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F16951B1CAA341C9BAF486B84D6E2783" target="_blank">Copyright Agreement Form</a> that has to be signed by all authors must be submitted.1. The manuscripts should be in A4 paper standards: having 2.5 cm margins from right, left, bottom and top, Times New Roman font style in 10 font size and line spacing of 1.5. Due to double blind peer review, the main manuscript document must not include any author information.2. A <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7B10DE709C4F469C98FB22F32955A3BB" target="_blank">title page</a> including author information must be submitted together with the manuscript. The title page is to include fully descriptive title of the manuscript and, affiliation, title, e-mail address, postal address and phone number of the author(s) (see The Submission Checklist).3. Before the introduction part, there should be an abstract between 180 and 200 words in Turkish and English and an extended abstract only in English between 600-800 words, summarizing the scope, the purpose, the results of the study and the methodology used. Underneath the abstracts, five keywords that inform the reader about the content of the study should be specified in Turkish and in English. Extended abstract in English is required only for non-English manuscripts.4. The manuscripts should contain mainly these components: title, abstract and keywords; extended abstract in English, sections, end notes and references.5. Research article sections are ordered as follows: “INTRODUCTION”, “AIM AND METHODOLOGY”, “FINDINGS”, “DISCUSSION AND CONCLUSION”, “ENDNOTES” and “REFERENCES” and “TABLES AND FIGURES”. For review and commentary articles, the article should start with the “INTRODUCTION” section where the purpose and the method is mentioned, go on with the other sections; and it should be finished with “DISCUSSION AND CONCLUSION” section followed by “ENDNOTES”, “REFERENCES” and “TABLES AND FIGURES”.6. Introduction section at the beginning of the manuscript must be indicated as “1. Introduction”. All sections and sub-sections where the research question is described and importance of the study is explained must be numbered. The numbering format must be as 1,2,3, 4 for the main sections, and 1.1, 1.2, 2.1, 2.2 and 1.1.1, 1.2.1, 1.2.2 for the sub-sections. 7. Tables, graphs and figures can be given with a number and a defining title.8. References should be in accordance with <a href="https://apastyle.apa.org/" target="_blank">American Psychological Association (APA) style 6th Edition.</a>9. Authors are responsible for all statements made in their work submitted to the Journal for publication.

Author Guidelines

Journal of Public Finance Studies complies with APA (American Psychological Association) style 6th Edition for referencing and quoting. For more information:- American Psychological Association. (2010). Publication manual of the American Psychological Association (6th ed.). Washington, DC: APA.- <a href="http://www.apastyle.org" target="_blank">http://www.apastyle.org</a>Accuracy of citation is the author’s responsibility. All references should be cited in text. Reference list must be in alphabetical order. Type references in the style shown below.Citations in the TextCitations must be indicated with the author surname and publication year within the parenthesis. If more than one citation is made within the same paranthesis, separate them with (;). Samples:More than one citation; (Esin et al., 2002, p. 43-56; Karasar, 1995, p. 197-198) Citation with one author; (Akyolcu, 2007, p. 62) Citation with two authors; (Sayıner &amp; Demirci, 2007, p. 89-115) Citation with three, four, five authors; First citation in the text: (Ailen, Ciambrune, &amp; Welch, 2000) Subsequent citations in the text: (Ailen et al., 2000) Citations with more than six authors; (Çavdar et al., 2003, p. 34) Citations in the Reference All the citations done in the text should be listed in the References section in alphabetical order of author surname without numbering. Below given examples should be considered in citing the references. Basic Reference Types Book a) Turkish Book Karasar, N. (1995). Araştırmalarda rapor hazırlama (8th ed.) [Preparing research reports]. Ankara, Turkey: 3A Eğitim Danışmanlık Ltd. b) Book Translated into Turkish Mucchielli, A. (1991). Zihniyetler [Mindsets] (A. Kotil, Trans.). İstanbul, Turkey: İletişim Yayınları. c) Edited Book Ören, T., Üney, T., &amp; Çölkesen, R. (Eds.). (2006). Türkiye bilişim ansiklopedisi [Turkish encyclopedia of informatics]. İstanbul, Turkey: Papatya Yayıncılık. d) Turkish Book with Multiple Authors Tonta, Y., Bitirim, Y., &amp; Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme [Performance evaluation in Turkish search engines]. Ankara, Turkey: Total Bilişim. e) Book in English Kamien R., &amp; Kamien A. (2014). Music: An appreciation. New York, NY: McGraw-Hill Education. f) Chapter in an Edited Book Bassett, C. (2006). Cultural studies and new media. In G. Hall &amp; C. Birchall (Eds.), New cultural studies: Adventures in theory (pp. 220–237). Edinburgh, UK: Edinburgh University Press. g) Chapter in an Edited Book in Turkish Erkmen, T. (2012). Örgüt kültürü: Fonksiyonları, öğeleri, işletme yönetimi ve liderlikteki önemi [Organization culture: Its functions, elements and importance in leadership and business management]. In M. Zencirkıran (Ed.), Örgüt sosyolojisi [Organization sociology] (pp. 233–263). Bursa, Turkey: Dora Basım Yayın. h) Book with the same organization as author and publisher American Psychological Association. (2009). Publication manual of the American psychological association (6th ed.). Washington, DC: Author. Article a) Turkish Article Mutlu, B., &amp; Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri [Source and intervention reduction of stress for parents whose children are in intensive care unit after surgery]. Istanbul University Florence Nightingale Journal of Nursing, 15(60), 179–182. b) English Article de Cillia, R., Reisigl, M., &amp; Wodak, R. (1999). The discursive construction of national identity. Discourse and Society, 10(2), 149–173. http://dx.doi.org/10.1177/0957926599010002002 c) Journal Article with DOI and More Than Seven Authors Lal, H., Cunningham, A. L., Godeaux, O., Chlibek, R., Diez-Domingo, J., Hwang, S.-J. ... Heineman, T. C. (2015). Efficacy of an adjuvanted herpes zoster subunit vaccine in older adults. New England Journal of Medicine, 372, 2087–2096. <a href="http://dx.doi.org/10.1056/NEJMoa1501184" target="_blank">http://dx.doi.org/10.1056/NEJMoa1501184</a> d) Journal Article from Web, without DOI Sidani, S. (2003). Enhancing the evaluation of nursing care effectiveness. Canadian Journal of Nursing Research, 35(3), 26–38. Retrieved from http://cjnr.mcgill.cae) Journal Article wih DOI Turner, S. J. (2010). Website statistics 2.0: Using Google Analytics to measure library website effectiveness. Technical Services Quarterly, 27, 261–278. <a href="http://dx.doi.org/10.1080/07317131003765910" target="_blank">http://dx.doi.org/10.1080/07317131003765910</a> f) Advance Online Publication Smith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. http://dx.doi.org/10.1037/a45d7867g) Article in a Magazine Henry, W. A., III. (1990, April 9). Making the grade in today’s schools. Time, 135, 28–31. Doctoral Dissertation, Master’s Thesis, Presentation, Proceeding a) Dissertation/Thesis from a Commercial Database Van Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9943436) b) Dissertation/Thesis from an Institutional Database Yaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portali c) Dissertation/Thesis from Web Tonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley). Retrieved from http://yunus.hacettepe.edu.tr/~tonta/yayinlar /phd/ickapak.html d) Dissertation/Thesis abstracted in Dissertations Abstracts International Appelbaum, L. G. (2005). Three studies of human information processing: Texture amplifica-tion, motion representation, and figure-ground segregation. Dissertation Abstracts International: Section B. Sciences and Engineering, 65(10), 5428. e) Symposium Contribution Krinsky-McHale, S. J., Zigman, W. B., &amp; Silverman, W. (2012, August). Are neuropsychiatric symptoms markers of prodromal Alzheimer’s disease in adults with Down syndrome? In W. B. Zigman (Chair), Predictors of mild cognitive impairment, dementia, and mortality in adults with Down syndrome. Symposium conducted at the meeting of the American Psychological Association, Orlando, FL. f) Conference Paper Abstract Retrieved Online Liu, S. (2005, May). Defending against business crises with the help of intelligent agent based early warning solutions. Paper presented at the Seventh International Conference on Enterprise Information Systems, Miami, FL. Abstract retrieved from http://www.iceis.org/iceis2005/abstracts_2005.htm g) Conference Paper - In Regularly Published Proceedings and Retrieved Online Herculano-Houzel, S., Collins, C. E., Wong, P., Kaas, J. H., &amp; Lent, R. (2008). The basic nonuniformity of the cerebral cortex. Proceedings of the National Academy of Sciences, 105, 12593–12598. http://dx.doi.org/10.1073/pnas.0805417105 h) Proceeding in Book Form Parsons, O. A., Pryzwansky, W. B., Weinstein, D. J., &amp; Wiens, A. N. (1995). Taxonomy for psychology. In J. N. Reich, H. Sands, &amp; A. N. Wiens (Eds.), Education and training beyond the doctoral degree: Proceedings of the American Psychological Association National Conference on Postdoctoral Education and Training in Psychology (pp. 45–50). Washington, DC: American Psychological Association. i) Paper Presentation Nguyen, C. A. (2012, August). Humor and deception in advertising: When laughter may not be the best medicine. Paper presented at the meeting of the American Psychological Association, Orlando, FL. Other Sources a) Newspaper Article Browne, R. (2010, March 21). This brainless patient is no dummy. Sydney Morning Herald, 45. b) Newspaper Article with no Author New drug appears to sharply cut risk of death from heart failure. (1993, July 15). The Washington Post, p. A12. c) Web Page/Blog Post Bordwell, D. (2013, June 18). David Koepp: Making the world movie-sized [Web log post]. Retrieved from http://www.davidbordwell.net/blog/page/27/ d) Online Encyclopedia/Dictionary Ignition. (1989). In Oxford English online dictionary (2nd ed.). Retrieved from http://dictionary.oed. com Marcoux, A. (2008). Business ethics. In E. N. Zalta (Ed.). The Stanford encyclopedia of philosophy. Retrieved from http://plato.stanford.edu/entries/ethics-business/ e) Podcast Dunning, B. (Producer). (2011, January 12). inFact: Conspiracy theories [Video podcast]. Retrieved from http://itunes.apple.com/ f) Single Episode in a Television Series Egan, D. (Writer), &amp; Alexander, J. (Director). (2005). Failure to communicate. [Television series episode]. In D. Shore (Executive producer), House; New York, NY: Fox Broadcasting. g) Music Fuchs, G. (2004). Light the menorah. On Eight nights of Hanukkah [CD]. Brick, NJ: Kid Kosher.

Ensure that the following items are present:<ul type="disc"> <li>Confirm that the category of the manuscript is specifed.</li> <li>Confirm that “the paper is not under consideration for publication in another journal”.</li> <li>Confirm that disclosure of any commercial or financial involvement is provided.</li> <li>Confirm that last control for fluent English was done.</li> <li>Confirm that journal policies detailed in Information for Authors have been reviewed.</li> <li>Confirm that the references cited in the text and listed in the references section are in with APA 6th.</li> </ul>● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F16951B1CAA341C9BAF486B84D6E2783" target="_blank">Copyright Agreement Form</a>● Permission of previous published material if used in the present manuscript● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/0D592642D4CD492387A3974A42062A9D" target="_blank">Title page</a><ul type="disc"> <li>The category of the manuscript</li> <li>The title of the manuscript both in the language of the article and in English</li> <li>All authors’ names and affiliations (institution, faculty/department, city, country), e-mail addresses</li> <li>Corresponding author’s email address, full postal address, and phone number</li> <li>ORCIDs of all authors.</li> <li>Grant support (if exists)</li> <li>Conflict of interest (if exists)</li> <li>Acknowledgement (if exists)</li> </ul>● Main Manuscript Document<ul type="disc"> <li>Important: Please avoid mentioning the the author (s) names in the manuscript</li> <li>The title of the manuscript both in the language of the article and in English</li> <li>Abstract (180-200 words)</li> <li>Key words: 5 words</li> <li>Extended abstract in English: 600-800 words (for non-English articles)</li> <li>Body text sections</li> <li>References</li> <li>All tables, illustrations (figures) (including title, explanation, captions)</li> <li>Correct numbering of titles</li></ul>

<ul><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F16951B1CAA341C9BAF486B84D6E2783" target="_blank">Copyright Agreement Form</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/10F201A45693467B8C9DB07715EF84CF" target="_blank">Title page</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/886B44234ED04822805A4343007892DB" target="_blank">Author Form</a></li></ul>

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