Mehmet

Assoc. Prof.

Sources of law consist of norms that create, improve, and constitute a basis of legal rules. These rules legally bind everyone and may differ according to place and time. Nonetheless, they include varying degrees of importance and power in themselves. In the consensus, these sources should usually be enacted as written. However, some rules of social order are unwritten and formed over time by themselves with no need for codification. Therefore, these societal norms constitute an unwritten legal source if and to the extent they address some fundamental features of the culture. Custom (and usage) can be a prominent source of the unwritten law.&nbsp;While custom is the source of law that maintains its importance in private law, it is hard to make the same claim for administrative and tax law in conformity with the legality of administration and legality of taxes. This controversial uncertainty intensifies even more in administrative practices, which may also be considered a kind of reflection of legal custom. However, it is virtually impossible to view these practices with the same lens. The primary reason is that administrative practices do not incorporate many features of legal customs. Therefore, if administrative practices were to be regarded as a source in tax law, they would have to be evaluated within the scope of the stable behavior of the administration rather than pursuant to the custom.This study focuses on the potential of administrative practices – with particular reference to the underlying customs –as a source of tax law and the problem of their compatibility with the principle of “legality of administration” and “legal security,” which is based on the rules, concepts, and principles of administrative law. As part of this focus, it argues that administrative practices should be one of the sources of tax law to ensure legal security in matters left to the discretion of the administration laid down by the laws, however only when not contrary to the principle of legal administration and the principle of legality of taxes.This study is composed of three parts. The first part (Feature of Custom Being a Legal Source in Law) assesses and embraces the lexical meaning of “custom.” It then examines custom characteristics necessary for it to be considered a source of law as well as the differences and similarities with administrative practices. The purpose of making a detailed explanation of custom here is to determine what they are and are not and thereby propose a particular line between custom and administrative practices. The second part (The Place of Customs and Administrative Practices in Administrative Law) provides a doctrinal treatment of customs and administrative practices and their acceptance as a source for administrative law. The section also analyzes the contribution of custom to form the basis of the consideration of meaning, scope, institution, concept, and principle for the last section. Finally, the last part (The Place of Customs and Administrative Practices in Tax Law), representing the main focus and thesis of the study, covers the distinction between primary and secondary sources of law and their explicit and implicit place in tax law. It further expounds on their role as a legal source for tax law as part of Tax Procedure Law, Inheritance and Gift Tax Law, Income Tax Law, Value Added Tax Law, Stamp Tax Law, and the Act of Fees. Afterward, in order to provide a principled basis for whether administrative practices can be considered a source of tax law, the paper returns to the principles of legal administration, the legality of taxes, and legal security, which are the requirements of the rule of law, concerning the doctrine and the decisions of the Constitutional Court and the Council of State.This study concludes that when customs find their way into the tax laws, they should be recognized as the source of that tax law. Consistent with this expression and under the principles of the legality of administration and taxes, this idea illustrates that administrative practices probably should not pass for a source in those areas where the tax administration has a subordinate authority. However, the author concludes that administrative practices have formed and gained stability for a long time. In other words, the discretion granted to the administrations by tax acts should count as a source of law to protect the legal security principle. Consequently, tax administration should implement preventive regulations for the loss of rights, and not renounce its regular and stable practices. It should act objectively, transparently, comprehensibly, and accessibly. At the same time, the tax administration should refrain from arbitrary treatments and unpredictable practices while taking care of the principles of equality and administrative stability. Finally, the administration should carefully protect individual vested interests and legitimate expectations in areas it exercises discretion.&nbsp;&nbsp;

Qualification of Administrative Practices as a Source for  Turkish Tax Law

Cansu

Following the 1980 economic crisis, the Turkish economy faced economic crises in 1994, 2001, and 2008. Budget deficits and account balances resulted in the 1994 crisis, followed by political instability in 1995–1999. Resulting from rising inflation, public deficits, and debts, and reverberations of the effects of the crisis in other developing countries, Turkey faced another economic crisis in 2001. Although the 2008 global financial crisis was of international origin, it negatively affected Turkey in terms of exports, employment, economic growth, and borrowing. Before and during the economic crisis in Turkey, domestic and foreign borrowing increased instabilities. In this context, this study investigates these economic crises in Turkey in relation to the trajectory of domestic and foreign debts. The relationship between economic crises and the development of domestic and foreign debts are analyzed in five-year episodes, including two years prior to the crisis, the year of the crises, and two years following the crisis. The relationship between economic crises and domestic and external debt is evaluated according to the share of borrowing to total borrowing and debt burden variables. The study seeks to elicit practical insights for the prediction of future economic and/or debt crises based on the development of domestic and foreign debts before such crises.The frequency of economic crises in recent years has led to expanded definitions of economic crisis in the literature. Although the types and causes of crises differ, they can generally be attributed to two types, real sector crises and financial crises, and are categorized into financial, banking, foreign debt, currency/currency, and stock market crises. Although there is more than one definition of economic crisis, such crises generate economic instability in national economies, decrease growth rates, and negatively impact productivity. In addition, circumstances such as a declining GDP, rising inflation, and increasing unemployment are considered to be indicators of economic crises.The findings indicate that the amount of domestic and foreign debt increased before the 1994 economic crisis, decreased in the year of the economic crisis, and began to rise in 1995. The share of domestic debt in total debt decreased prior to the 1994 economic crisis and rose again following the economic crisis. Both internal and external debt burdens rose before and during the 1994 economic crisis and decreased in the post-crisis year.&nbsp;Before the 2001 economic crisis, the amount of domestic and foreign debt rose. In the year during the economic crisis, foreign borrowing decreased by about $5 billion and then rose again, and the amount of domestic debt increased from $58 billion to $99 billion. During and after the economic crisis, domestic borrowing remained flat and stable, whereas the share of external debt in total borrowing increased both before and after the 2001 crisis, decreasing in the year of the economic crisis. While the external debt burden increased before the 2001 crisis, the domestic debt burden remained constant. In the year during the economic crisis, both domestic and foreign debt burden increased significantly, and after the economic crisis, both internal and external debt burden declined.Before the 2008 global financial crisis and during the crisis year, the amount of domestic and foreign debt rose, and external debt rose again in the following year, although it was lower than the previous amount. Before 2008, the share of external debt in total debt increased, and remained stable following the crisis. Before the 2008 crisis and during the crisis year, the share of domestic and foreign debt in GDP declined, rising in 2009, and fell again in the following year.In summary, the three economic crisis years present similar trends, revealing that the amount of domestic and foreign debt rose prior to the crisis and the share of external debt in total borrowing also increased. Similar trends were not observed during the year of the economic crisis or in subsequent years. This may be related to the fact that the causes, dimensions, and results of the economic crises differ. It can be asserted that increases in domestic and foreign borrowing and in external debt in total borrowing are among the symptoms or causes of economic crises. As one of the identified symptoms or causes of economic crises is rising domestic and foreign borrowing, it is evident that borrowing was unsustainable in these years. For this reason, one strategic approach to avoid economic crises is to ensure and protection of the stability and sustainability of debts.

The Relationship Between Economic Crises and DomesticExternal Borrowing After 1980 in Turkey

Emrullah

Res. Assist.

Murat

Prof.

Budgets are political texts instrumental in the implementation of government policies and for holding the status of a law approved by the legislature. Simultaneously, budgets are an instrument of economic policy because of their effects on economic activities. Budgets are the way political parties fulfill their promises to maximize their votes. Voters, who reveal their political preferences through voting, want to know how governments spend their public revenues. The acceleration of the democratization process increases the demand for transparency in public decision-making processes. That demand brings the concept of budget transparency to the fore. The expansion in the scope of the economic activities of the public sector is another factor that highlights the importance of budget transparency.Transparency and accountability are concepts that interact with each other. The transparency of the budgetary process is essential because it makes the state accountable to society. Simultaneously, budget transparency is necessary to avoid the asymmetric information problem and prevent corruption. Additionally, the public’s participation in the budgeting process is essential. Such participation by the public will increase the demand for transparency and accountability. This study aims to examine the situation of budget transparency in the world in general and Turkey specifically within the framework of current research. Based on this study, the paper will put forward suggestions for increasing budget transparency. In this context, the results of the Open Budget Survey, implemented by the International Budget Partnership organization in cooperation with local nongovernmental organizations, were analyzed and evaluated.The economic problems caused by insufficient budget transparency and the increasing perception of corruption have caused the level of budget transparency to be questioned in Turkey and many other countries. In response to these developments, especially since the beginning of the 2000s, Turkey’s efforts to increase budget transparency have started to rise. As the result of these efforts, the Public Financial Management and Control Law No. 5018, an essential reform in public financial management and budget transparency, emerged in 2003.Soon after the beginning of this century, with the increasing importance of budgetary transparency, studies on how to ensure and monitor budget transparency have increased. According to the 2019 results of the Open Budget Survey conducted by the International Budget Partnership in cooperation with the Turkish Economic and Social Studies Foundation (TESEV) since 2006, Turkey is a country that provides limited information on budget transparency. According to the relevant results, Turkey’s budget transparency score is 51. This score is 7 points lower than that from the previous survey period, 2017. The publication of the Citizen Budget Guide was effective in increasing Turkey’s budget transparency score in 2017. However, the continuation of the change in the institutional structure brought about by the new governmental system may have been influential in the decline in 2019. Additionally, the global average budget transparency score in 2019 was 45.In addition to budget transparency, the Open Budget Survey measures budget oversight and the public’s participation in the budget process. Since there is no public participation in the budget process in Turkey, the relevant score of Turkey is 0, according to the 2019 survey. However, according to the 2019 survey, the budget oversight score is 56. This score demonstrates that the Turkish Court of Accounts’ control over the budget is limited. The ability to audit and overall authority of the Turkish Court&nbsp;of Accounts over both the central and local government budgets should be increased to ensure full budgetary transparency.Finally, the authors anticipate that the increase in budget transparency will also increase the public’s overall trust in and the predictability of public institutions. Any increase in budgetary transparency will indirectly contribute to economic stability and improve the quality of economic decisions. Successively, the political authorities will decide at the final stage the extent to which there will be any budget transparency. Political authorities may use the limited transparency of the budget as a choice to prevent the budget processes from being questioned. This situation causes efforts to increase budget transparency to be beneficial to the extent that political authorities allow.&nbsp;

Budget Transparency and Turkey

In Turkey, insurance premium incentives are an essential active employment policy tool with a wild range of applications. Hence, the number of insurance premium incentive regulations currently in effect has reached 17. These incentives basically have main purposes such as protecting the existing employment of the workplaces and preventing unemployment, providing additional employment, encouraging entrepreneurship, increasing the employment of young, women and those with vocational certificates, and employment of disadvantaged groups. It has also served other purposes such as ensuring that employers fully fulfill their social security obligations, preventing unregistered employment and fake insurance, preventing work accidents, supporting occupational health and safety services, supporting specific initiatives such as research, development, and design activities, as well as cultural investments. However, it also emerged as an essential fiscal and social policy tool besides being an effective employment policy tool.It is essential for the success of insurance premium incentives that incentive arrangements are applicable, not dispersed, and the targeted segment and financial source are determined correctly. Therefore, the nature of the insurance premium incentive must be determined correctly and appropriate remedies created. Thus, in determining the nature of these incentives, two concepts emerge as public and premium expenditures. Most insurance premium incentives applied in Turkey are like economic or social transfer expenditure, which is a type of public expenditure, as it does not reduce the budget of the relevant social security institution and is financed by other ministries/institutions. Consequently, work accident incentives, national mobilization (additional employment) incentives, and incentives to support work and social security services can be qualified as premium expenditures since they reduce the premium income of the relevant social security administration.The significance of insurance premium incentives in terms of protection, growth, and sustainability of employment is undeniable. However, failure to properly design these incentives and the emergence of challenges in implementation can result in both failure to meet the targeted objectives and waste of public resources. Thus, it is vital to monitor insurance premium incentives, periodically analyze their benefits, and discontinue the application of ineffective incentives. Nevertheless, it is impossible to compare or evaluate the effectiveness of complex incentive practices regulated by different laws in Turkey, where the implementers and supporters are diverse institutions. No structure ensures the coordination between the institutions that implement the incentives and institutions that provide the funds. Hence, the relationship between these institutions is limited to the transfer of funds from the&nbsp;budget. Therefore, it is considered that establishing an incentive coordination unit that will allow the collective monitoring and analysis of insurance premium incentives, reveal their effectiveness, and measure their performance, will be beneficial.In Turkey, most financing sources of insurance premium incentives are different ministries instead of the implementing social security administration, in other words, the incentives are public expenditures, and the research and follow-up of the efficiency of the incentives are seen as an unnecessary burden, leading to populist policies. Although the financing source of insurance premium incentives is not the Social Security Institution budget, which can be sustained with budget transfers, it can be handled positively, but it poses some challenges. Some of these challenges are that the Social Security Institution is excluded from the process, except for technical challenges, in the determination of incentive policies, statistical data is not shared with the public, and incentive legislation becomes dispersed and difficult to implement. In many incentives, it is seen that the source of financing is the unemployment insurance fund, whereas the unemployment insurance fund was established to provide financial support and job placement for certain periods and conditions, the unemployment insurance fund is exposed to criticism because it serves the purpose of reducing the financial burden of employers with insurance premium incentives. As a matter of fact, this situation causes insurance premium incentives to become a public expenditure and the amounts accumulated in the unemployment insurance fund to melt out of purpose. In this study, explanations were made regarding the determination of the nature of insurance premium incentives applied in Turkey and the observed problems were shared. In addition, for the first time in an academic study in Turkey, the concept of premium expenditure was used and tried to be explained.&nbsp;&nbsp;

A Discussion on the Nature of Insurance Premium  Incentives Applied in Turkey: Public Expenditure or  Premium Expenditure?

Mustafa

Assist. Prof.

The effect of fiscal policy on economic growth is frequently discussed in the literature-; it is thought to have bipolar structure in which public intervention affects growth either positively or negatively. Turkey’s financial structure has undergone various changes in its fiscal policy to be integrated with global developments. When Turkey moved away from global integration, there were crises (i.e., such as the crises occurring in 1994, 1998, 2001, and 2008). Many changes in fiscal policy were made to avoid the negative effects of these crises. Perhaps the most important decisions were made to ensure fiscal discipline after the 2001 crisis. In Turkey, a substitution relationship emerges between the private and public sectors in times of crisis. After the contraction of demand during the crisis periods, the public sector follows non-cyclical fiscal policy in terms of expenditures and investment policy.This study examines the short- and long-term effects of public expenditure and income components on economic growth in Turkey in the period of 1999-2019 using the autoregressive distributed lag error correction (ARDL-ECM) model. Investment and borrowing issues will be discussed in terms of public expenditures and revenues. The 1999-2019 period was chosen for this study due to data constraints. The reason for choosing the ARDL-ECM method is to analyze the econometric conditions in the data and the short- and long term coefficients between the variables.In theory, the efficiency of investment in public capital significantly affects the public capital stock. However, the -investment-growth relationship expresses how an increase in public investment is translated into more public capital and higher private capital productivity, resulting in greater economic growth (Gurara et al., 2019). The higher the rate of return on public capital, the greater the impact of increased public capital on gross domestic product (GDP). Therefore, the rate of return on public capital may result in higher output and positively affect the investment-growth relationship. However, marginal public investment can lead to lower GDP growth, especially in low-productivity countries. Ultimately, the effect of productivity on the investment-growth link is unclear (Berg et al., 2018, p. 28). Therefore, one way of assessing the public investment/debt relationship in countries is to look for higher GDP growth than public investment growth. To finance the increase in public investments, governments have to borrow domestic and foreign debt. To avoid large increases in the debt level, the government must make fiscal adjustments. These include public revenue generation (tax or non-tax revenues) and public spending cuts (public consumption and transfer cuts). However, the uncontrolled increase in debt accumulation may increase the vulnerabilities of countries arising from exchange rate risk (Kumar et al., 2019, p. 3-5). The theoretical structure also differs according to the effects of fiscal policy on economic growth, according to the countries’ public revenues, debt stock, and public expenditure efficiency. This difference in the theoretical structure is also seen in the quantitative studies in the literature.&nbsp;This study examines the effect of fiscal policy on economic growth in Turkey by examining the effect of the components of public revenue and expenditures on GDP growth in Turkey between 1999 and 2019 were examined. ARDL-ECM method was used to estimate the short- and long-term coefficients of the effects of the variables on growth. According to the findings of the study, a one-unit increase in tax revenues, non-tax ordinary incomes, factor incomes, and social funds affects economic growth by 4.90, -0.71, 3.64, and 0.63 units, respectively. In terms of public expenditures, current expenditures and transfer expenditures affect 2.41 and -1.85, respectively. According to another finding, the deviation from a short-term balance in terms of public revenues is approximately 1.6; In terms of public expenditures, it reaches a long-term balance by improving in 3.33 years. On the other hand, the longterm effect of public investment expenditures on economic growth was statistically insignificant.&nbsp;&nbsp;

The Relationship Between Growth, Expenditure, and Income  Fiscal Policy in Turkey: ARDL-ECM Model

Arzu

The Privacy Right of Legal Person Taxpayer

İlhan

Stress, the most common disease of the current era, has affected many people of all ages. Stress, encountered at every stage of life, causes physical and psychological disease. Today, human life, subject to constant change, creates psychological and economic pressure on those struggling to keep up with the changes, which results in stress.Every person suffers unique causes and symptoms of stress. For some, any given situation is normal and ordinary, while for others, the same situation can be a cause of stress. Of course, some situations can be shown as a common cause of stress for virtually everyone who experiences them.When we examine the factors that cause stress in working life, we see that one of the most important features of the job, among all environmental and physical factors, is the relationship between employees and their motivation. As a consequence of stress, many psychological and physical diseases occur in people, negatively affecting their performance in the working environment and causing behavioral disorders.Although stress is often experienced as a negative, it can also act as a stimulant and stimulate important human responses in situations of difficulty and change. While healthy anxiety may increase the ability to work, excessive pressure and strain can be distressing and cause loss of motivation and deterioration of health.When dealing with stress, there are no common methods of analysis that will apply to everyone. Every individual has a clear tolerable level of exposure to stress. Therefore, individuals should endeavor to find and implement methods suitable for their own lives and take their stress management into their own hands.In this study, we investigated their sources of stress and how they coped with that stress. In this descriptive case study with a qualitative holistic single-case design, the authors created semi-structured open-ended problem sentences and conducted recorded interviews with the participants. The data obtained from the interviews and accompanying document review were first coded and themes determined between these codes. The researcher then interpreted the findings obtained as a result of the themes.As a result of the interviews performed in this study, the authors concluded that annual periodic in-service training should be given to financial affairs employees or during process changes. Such training would enable these personnel to progress more confidently and carry out their work with fewer errors. Even though they are in different faculties, these employees often strive to overcome their ongoing problems by communicating with one another in a team spirit. In addition, the authors found that the number of qualified personnel desiring to work in this field in faculties is very low due to the acknowledged stressful work environment in the field of financial affairs.It is clearly impossible to eliminate stress completely. However, employees should attempt to maintain their stress at the lowest level possible in their particular situation and the conditions of their job. Further, they should aim to learn effective coping methods for stress and try to minimize the negative effects of stress on their work life. It is difficult to eliminate the factors that cause stress in business life but managing them is possible. People are not necessarily affected in similar ways by the stress they experience because of differences in their character. Nonetheless, the data argue that some stress is essential to maintain and increase the quality of an individual’s work.Based on the research findings, the authors make the following suggestions: (1) In order to reduce the stress of financial affairs employees resulting from the imposition of administrative fines, an additional compensation payment might be made in their salaries. (2) The acceptable margin of error in the work of this personnel could be minimized by providing a calmer and better equipped environment to reduce distraction by improving the working environment. (3) The number of trained financial affairs employees should be increased. (4) Faculty administration should regularly communicate with financial affairs personnel and support them in obtaining information about the various transactions to better understand these employees and the work performed by them.&nbsp;&nbsp;

Opinions of Personnel Working in Administrative Financial  Affairs in University Faculties on Job Stress: Case Study

Feride

Not all income segments of the society are equally affected by the pandemic. The inequality of income distribution worldwide, between regions and on a national basis, has become increasingly evident during the pandemic. This article discusses the effect of the injustice in income distribution on accessing housing opportunities. In every country, regardless of its development level, the homeless, those living in slums and crowded houses, refugees, workers, precarious workers, the unemployed, those who cannot pay their mortgages, etc. are more severely affected by the pandemic. In addition, they face problems in accessing housing opportunities. Having access to a house where one can stay safe is an important factor in protecting oneself from the virus and reducing the risk of transmission during the pandemic.The legal ground for safe housing has been developed within the framework of the right to shelter so that everyone has access to a house where they can live in healthy conditions. This right is enshrined in the constitutions of 69 countries, the United Nations (UN) Universal Declaration of Human Rights, UN Conventions, and European Union documents. The declarations of the UN conferences titled HABITAT are among the current documents on housing policies in the international arena.When we look at the historical development of housing, the general trend shows that housing has been commodified as a financialization tool and has now become an investment tool rather than a place to live. However, we can see a deviation from this trend in the period of the Socialist Bloc, when housing policies were applied widely as a policy of the welfare states. In the face of the extraordinary increase in housing prices during the pandemic, recommendations on evacuation bans for protecting the right to housing against the commodification process, stopping the rent increases, protecting the homeless, preventing real estate from turning into an investment tool more unfairly than in normal times, etc. are presented. However, the rate of evacuations experienced while the pandemic was still in progress shows that the recommendations in question did not find many places in implementation. In the countries where these policies were implemented, these policies have caused deficits in the budgets, and it is estimated that the financing of these deficits will disrupt the income distribution.The last section of this article discusses the possibilities of providing housing through social housing as part of longer-term strategies. Although there are different applications on a country basis, there are two basic elements in the definition of social housing: the amount of housing and the condition and quality of social housing are affected by political decision-making processes, and they are allocated to individuals without any profit motive. Social housing practices vary from country to country. Accordingly, social housing can be offered to a small audience, or it can be open to the use of every member of society. Social housing policies can be formulated by regional governments, local governments, housing cooperative associations, national governments, or for-profit organizations. Financing of social housing is realized through rental income, borrowing from the owner of the house, or publicly provided debts, subsidies, guaranties, and tax deductions.Today, social housing policies are also affected by policies aimed at narrowing the public sector in&nbsp;general, and as a common feature added to the differences in country practices, it is emphasized that social housing policies are becoming increasingly private-sector driven. In this context, the already worn-out social housing stock, which is a result of the reduction of funds for social policy, is decreasing due to the lack of renovations and the inability to produce new ones, resulting from the decrease in public investments. The existing stock of social housing is privatized, and therefore, it becomes a policy tool that can serve only smaller target groups. The role of the private sector in the financing of social housing, which is a purely political choice, is increasing not only in investments but also in financing investment. All these developments in the current stage of capitalism show that social policy cannot offer housing opportunities for everyone and that social housing policies remain a promise that only politically presents the right to housing.&nbsp;&nbsp;

Housing During The Pandemic

Salim

Memduh

With regard to the special consumption tax (SCT) applied to automobiles, the value of the automobile and the engine cylinder volume are used as taxation measures. The motor vehicle tax also uses the same measures, in addition to vehicle age. Due to the decrease in collected taxes, a law was enacted in Turkey in 2019 that authorized the government to borrow an additional 75 billion Turkish Lira to meet public expenditures. The same law also introduced an expense restriction to the income tax law regarding the evaluation and depreciation automobiles with regard to all SCTs and value-added taxes. While the value of used cars is expected to decrease as they get older, their worth has actually increased due to new application since the beginning of 2020. Automobile values increased more, even ignoring the increase in exchange rates. The fluctuation in foreign exchange in the last months of 2021 had an accelerating effect on vehicle value increases. The quarantines imposed due to COVID-19, with the restrictions on the use of public transport leading people to acquire personal vehicles and thus increasing the demand. In 2020, motor vehicle imports increased by 52.7% compared to the previous year, with new vehicle sales also increasing by 55% in the same year. Due to the motor vehicle tax and SCT applications, people have turned to cars with an engine cylinder volume under 1,600 cm3 in order to pay a lower tax rate. Of the registered vehicle stock in Turkey, 92.64% consist of vehicles with low cylinder volume size. In 2020, used car ownership changed 10 times more often compared to new cars, while 2021 saw a 7% decrease in used car sales. When analyzing the data for the first six months of 2022, a decreasing trend is seen for new vehicle sales. This situation reveals the onetime SCT revenues regarding an automobile’s initial registration to also decrease.Due to automobiles being durable consumer goods and used vehicles being in demand, the taxes (SCT) that cause a higher price regarding initial registration are reflected onto the next owner through the exchange mechanism. Because automobile depreciation values do not decrease due to restrictions on the expenses of automobiles purchased for commercial purposes, vehicles started being supplied to the second-hand market at higher prices. As a result of the increase in the SCT and restrictions on expenditures, new vehicle purchases have lost their attractiveness to businesses. This situation has increased the demand for second-hand vehicles and thus caused their prices to rise. The real appreciation trend of vehicles in the second-hand market and the upward movement in exchange rates have made automobiles an investment tool, and this in turn has led to an increase in demand for new automobiles. Car ownership is becoming more and more difficult for people with average incomes. Tax applications have reached the unavoidable point of causing capitalization with regard to used cars.The main purpose of the special consumption tax in Turkey is to increase public revenues. Compared to European countries, Turkey is different in that carbon emissions are not used as a criterion for taxation. The applied tax rates can reach astronomical rates when compared to peer countries. In addition, the value-added tax as a result of to tax practices has also been calculated with regard to the special consumption tax, thus increasing the tax burden. Due to the reflected price increase, a low-rate SCT has become inapplicable. In addition to the fact that vehicle prices result in social injustice, the facts that savings are directed to used cars, which do not contribute to value-added production, and that businesses have to allocate more resources to the cars they need have also increased the need for working capital and resulted in macroeconomic losses. Because the purpose of the SCT is to increase public revenues, raising the same tax by increasing the motor vehicle tax, which is applied using similar measures while lacking any corresponding capitalization effect, will stop the astronomical rise in automobile prices and bring them to a reasonable level. When considering 2021 data, the average annual increase of 2,571 TL per motor vehicle will cause a 40%-66% decrease in vehicles’ market value. If the useful life of motor vehicles is assumed to be 25 years, the amount to be paid in 50 installments corresponds to around 20% of the lowest new automobile price. Although no change will be seen in terms of tax revenues, transferring the tax burden from an indirect tax to a wealth tax will ensure tax justice and terminate the practice that causes income distribution inequality.&nbsp;

Preferred Taxation Methods for Reducing Automobile  Prices Without Decreasing Tax Revenues

Gülsema

Sevda

Since the start of the Industrial Revolution in the second half of the 18th century, continual technological developments have increased the use of fossil fuels such as coal, oil, and natural gas. This situation has led to an increase in greenhouse gas emissions and the onset of global warming. In order to limit and/or reduce the increase in greenhouse gas emissions, many conventions and protocols have been prepared, in particular the United Nations Framework Convention on Climate Change, the Kyoto Protocol, and the Paris Climate Accords. As one of the most important initiatives for reducing greenhouse gas emissions, the Paris Climate Accords aim to limit the increase in global average temperatures to below 2°C, keeping it as close as possible to 1.5°C. However, achieving these targets will require a great deal of effort, as the amount of carbon emissions the atmosphere can absorb without leading to excessive global warming is limited.In this framework, the balance between the amount of carbon emissions released into the atmosphere and the carbon sinks that absorb these emissions has brought the concept of a global carbon budget to the agenda. The income portion of the concept of a carbon budget, which is calculated using the income–expense balance metaphor for the financial budget, consists of the emissions arising from fossil fuels, industry, and land-use change, while the expenses portion consists of atmospheric growth, ocean sinks, land sinks, and cement carbonation. The carbon budget deficit that emerges in this context is the amount that carbon sinks (i.e., budget expenditures) are unable to absorb from the carbon emissions (i.e., budget revenue). Therefore, implementing a global carbon budget that has more carbon sinks than the amount of emissions going to the atmosphere will assist in staying below the 1.5°C-2°C temperatures increase limit detailed in the Paris Climate Accords.The literature on the global carbon budget generally suggests policies for reducing carbon emissions and examines the distribution of the carbon budget among countries, as well as the importance of the budget’s components and its harmony with the Paris Climate Accords. However, studies are also found stating that the sources that make up the global carbon budget are essentially uncertain, and therefore the carbon budget may be uncertain and inconsistent. Thus far, no studies are reported in the literature to have examined the global carbon budget specific to Turkiye. Therefore, this study is expected to contribute to the literature in this way.This study evaluates the greenhouse gas reduction scenarios that are created through the possible policies Turkiye can implement within the framework of the Paris Climate Accords as well as Turkiye’s share of the global carbon budget. Turkiye’s carbon emissions began to increase through industrialization in the 1990s. This increase continued in the 2000s, but decreased in 2001 and 2008 due to the effects from financial crises. This increase in the number of emissions continued in the following years; despite decreasing in 2019–2020 due to the COVID-19 pandemic, Turkiye’s contribution to the global carbon budget has increased. After the pandemic, production was increased to eliminate its negative effects on the economy, and widespread forest fires in the summer of 2021 resulted in Turkiye’s land sinks being reduced.Turkiye has committed to a 21% reduction in its greenhouse gas emissions by 2030, as per the scope of the Paris Climate Accords. In accordance with this, four different emission forecasting scenarios compatible with the 1.5°C limit detailed in the Paris Agreement have been prepared within the scope of this study for the 1990-2050 period. These four can be categorized as: 1.5°C Paris Agreement compatible, almost sufficient, insufficient, and highly insufficient. If Turkiye can implement a reduction scenario that is compatible with the 1.5°C limit stated in Paris Agreement, Turkiye will be seen to be converging with its zero emissions target at the end of the period. However, even in the case of an application that is compatible with the almost sufficient scenario, greenhouse gas emissions are predicted to decrease and be able to approach the level of emissions from 1990. This scenario shows that Turkiye is able to reduce its greenhouse gas emissions with the right policies and effective decarbonization roadmap.&nbsp;

Türkiye’s Share of the Global Carbon Budget: An Evaluation  with Forecasting Scenarios

Osman

One of the focal points regarding the developments and ongoing debates in macroeconomic theory and policy after the 1990s is the Taylor rule, which provides the relationship between interest and the inflation-output gap, and the policy practices this rule puts forth. Various monetary policy reaction models have been developed that examine the relation ships among production, inflation, and interest rates in economic theory. Taylor (1993) suggested that the Central Banks responsible for monetary policy should change short-term interest rates in the same direction as the difference between the actual inflation-output gap and the targeted inflation rate, with this view later being called the Taylor rule. The Taylor rule allows a central bank to use the short-term interest rate as a monetary policy tool and is more generally based on ensuring sustainable economic growth and price stability (Taylor, 1996). Taylor (1993) introduced this rule specifically to the US Federal Reserve (FED), and since then it has become a widely used and discussed model in other countries’ economies.When looking at the interest rate practices in Turkiye, market interest rates pre-1980s are seen to have been determined by the political authority. In the 1980s, interest rates were occasionally left to market forces, and after 1989, they were completely left to market forces. As the monetary authority, the Central Bank of the Republic of Turkiye (CBRT) initiated an inflation targeting strategy in 2002, and used short-term interest rates as the main policy instrument when applying the inflation targeting regime.The aim of this study is to develop an opinion on whether Taylor’s rule is valid for the Turkish economy. This study aims to test Taylor’s rule based on a data set of the Turkish economy and a time series analysis and has been organized as follows. The introduction provides the theoretical background regarding the Taylor rule. The second section presents summaries of some studies on the subject. The third section defines the model, the data set, and the econometric methods used in the study and discusses the empirical findings. The last section evaluates the empirical findings.In order to determine at what level the central bank should set policy rates within the framework of the Taylor rule, the study discusses the Turkish economy within the scope of quarterly data for the period 2003 Q3-2019 Q4. For this purpose, the study uses the variables of nominal interest rate (𝑖𝑡 ), inflation gap (p𝑡 −p𝑡 ∗ ), and output gap (𝑦𝑡 −𝑦𝑡 ∗ ) by taking the traditional Taylor rule equation as a reference. Model 1 takes the deposit interest rate (12-month average) as the short-term nominal interest rate. The difference between the consumer price index (CPI, or actual inflation) and the targeted inflation data announced by the CBRT (i.e., expected inflation) is used to define the inflation gap, and the industrial production index (IPI) is used to represent GDP for the output gap. The output gap is obtained by subtracting the potential series obtained by applying the Hodrick-Prescott filter from the available series. IPI and CPI series are seasonally adjusted usingthe X12 procedure. Next, the study representsthe logarithmic interest rate as LFAIZ, inflation gap as INFLATION, and logarithmic production gap as LGDP. The data set for the three variables used in the study was compiled from the CBRT Electronic Data Delivery System. The vector autoregressive (VAR) models preferred in this study are among the standard analysis tools forexaminingthe dynamic relationships between macroeconomic variables and are used extensively in applied econometrics (Lovrinovic&amp;Benazic, 2004, p. 30). VAR is applied when the variables used in the macroeconomic models are not known for certain to be purely exogenous or not. The VAR approach was developed by Sims (1980) and examines all the selected variables together in a system integrity without imposing any restrictions on the structural model.&nbsp;The study first examined whether the series are stationary or not with the help of both the augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests. Under the traditional Taylor rule, the interest rate is expected to react positively to increases in the inflation-production gap. When examining the impulse-response functions, the policy interest rate is seen to react negatively to the inflation gap and positively to shocks in the production gap. On the other hand, variance decomposition results show 5% of the variance inthe interest rate to beexplained by the inflation gap at the end of the 10 year period; 8% of the variance was also explained by deviations in the output gap. These empirical findings indicate the traditional Taylor rule to not be valid for the case of Turkiye, with the changes in the interest rate being due to production gap deviations rather than the inflation gap. This situation can be interpreted as the Central Bank of the Republic of Turkiye needing to consider the production gap rather than the inflation gap when making interest rate adjustments. The central bank, whose main objective is to establish price stability, is believed to take into account fluctuations in inflation when formulating its interest policy, which may have positive effects on the general course of the economy.&nbsp;

What the Taylor Rule Predicts for the Case of Turkiye

Rabia

The shadow economy is defined as activities that contribute to the officially calculated but unrecorded gross domestic product (GDP) (Schneider &amp; Enste, 2000). Many causes exist for the shadow economy. While some of these causes decrease the size of the shadow economy, others are able to increase its size. When looking at the causes of the shadow economy, they can be listed as being economic, political, social, psychological, cultural, legal, and administrative, among others. This study emphasizes financial development, which is seen as one of the causes of the shadow economy, and reveals the relationship between the two empirically.Financial development has a shrinking effect on the shadow economy. Increases in financial development facilitate the follow-up of economic activities. The shadow economy generally operates with cash, which is preferred because keeping track of cash is difficult and keeping cash is easier compared to other prohibited goods. Increases in financial development also decrease the use of cash, with various other methods being able to be used in place of cash. This will facilitates monitoring the flow of money through various means.The main function of the financial system is the transfer of funds from savers to companies and individuals. Financial development not only helps savings to change hands but also operationalizes various functions. It facilitates the exchange of goods and services and also provides resource allocation and organizational control. These both are the factors that increase economic growth while reducing the shadow economy. Firms and individuals will have to operate in the formal sector to take advantage of financial development, which will then reduce the shadow economy. They get encouraged to operate in the formal economy due to financial development. Therefore, a negative relationship exists between financial development and the shadow economy.Studies in the literature have found a negative relationship between the shadow economy and financial development, stating that increases in financial development decrease the shadow economy. When examining these studies, they are seen to generally use panel data analysis (Ajide, 2021; Bayar, &amp; Özturk, 2016; Berdiev, &amp; Saunoris, 2016; Bose, Capasso, &amp; Wurm, 2012; Canh, &amp; Thanh, 2020; Capasso, &amp; Jappelli, 2013; Gharleghi, &amp; Jahanshahi, 2020; Gobbi, &amp; Zizza, 2007; Khan, Abdul Hamid, &amp; Rehman, 2021; Njangang, Nembot, &amp; Ngameni, 2020). This study presents the relationship between financial development and the shadow economy by considering the example of Turkey. The study uses indices involving financial development, financial markets, and financial institutions to represent financial development and the shadow economy forecast data revealed by Elgin et al. (2020) for representing data on the shadow economy. The study covers the years 1990-2017 and also uses the augmented Dickey-Fuller (ADF) unit root, Fourier ADF unit root, and Fourier Todo-Yamamoto causality tests.As a result of the findings, a causal relationship has been found between the shadow economy and financial markets. The direction of causality has been found to go from financial markets to the shadow economy. With regard to the analyzed period, the shadow economy has been affected by the movements of financial markets. Under favorable financial markets conditions, firms and individuals can diversify their savings and increase their earnings. As a result of the effective and smooth operation of financial markets, the income obtained from the formal economy may exceed the income obtained from the shadow economy. Effective financial markets encourage firms, and individuals tend toward a formal economy. While struggling with the shadow economy, the relationship between financial development and the shadow economy should be considered. Economies that have more developed financial systems see both stimulation regarding economic growth as well as a decline in the shadow economy.&nbsp;&nbsp;

The Shadow Economy and Financial Development in the  Turkish Economy

Seda

When considering the speed and level of global impact as a result of human activities, climate change is an important issue for all living things. The greenhouse effect and temperatures needed for maintaining life on earth have reached undesirable dimensions. Fossil fuel use, land use changes, and deforestation have increased in line with the increases in industrialization, population growth, and economic growth. These activities have currently accelerated and continue to accelerate climate change. Climate change is a current problem with its emerging impacts as well as a problem for the future due to the longevity of greenhouse gases. Emission trends are monitored in terms of the dimensions of human activities, historical responsibilities, and evaluations of current and future conditions. This study evaluates the anthropogenic greenhouse gas emissions with carbon dioxide emissions having the greatest impact on climate change from among the greenhouse gases. When considering the factors affecting the formation of greenhouse gas emissions, fossil fuels and industry are seen to take up the greatest proportion. In terms of sectors, industry, electricity and heating, and other land uses lead the way in greenhouse gas emissions. The long-term trends of carbon dioxide emissions draw attention to coal and oil as having high emission rates. When evaluating the topic in terms of region, East Asia has the highest greenhouse gas emissions, while North America and Europe have the highest carbon dioxide emissions. Climate change can have a wide variety of impacts, with anthropogenic impacts being considered more significant than natural impacts with regard to climate change. Awareness and correct assessments of the impacts of climate change, are a considerable guide toward arriving at solutions. Therefore, this study, examines the categories of structural changes in ecosystems; water security and food production; human health and welfare; and cities, settlements and infrastructure. Almost every region has been adversely affected at a high level with regard to the category of structural changes to ecosystems, and complex (negative and positive) impacts are seen to have occurred in the category of water security and food production. The categories of human health and welfare and of cities, settlements and infrastructure can be said to have experienced a generally high level of negative impacts. The following impacts from climate change are understood once again as a result of the evaluations that have been made for all the categories. Taking the necessary steps is important, especially for anthropogenic impacts. Even if all greenhouse gases are stopped, preventing some of the impacts from climate change will still be impossible due to the long period of time they’ve been occuring. However, taking the necessary precautions will reduce the severity of the negative consequences that will occur on life and the planet.&nbsp;The study draws a general framework for the challenges encountered within the scope of adaptation to and struggle with climate change and discusses the relationships among factors, global initiatives, planning, institutional arrangements, uncertainty, complex and invisible problems, public support, status quo bias, time delays, and costs and benefits. The issues of justice and ethics have been emphasized alongside these factors, because the parties causing climate change and the parties being affected by it are not always the same. A fair assessment should be made in terms responsibility on this point. At the same time, the solutions to be brought by a system that evaluates natural resources only within the scope of economy will be insufficient. Global initiatives, need to determine the appropriate policies, make joint decisions, and evaluate these decisions in line with the different parties’ responsibilities. In spite of all this, developed countries still dominate global initiatives with their political and economic power. In addition, in global initiatives’ objectives tend to have a general rather than specific nature, and the policies they determine are narrow in scope and lack enforcement mechanisms.&nbsp;

Climate Change: An Evaluation of Its Impacts and the  Encountered Challenges

Deniz

Whether the minimum wage increase is above or below the inflation rate in Turkey has been debated for many years. Since the beginning of COVID-19, inflation and other macroeconomic factors have progressed inconsistently in Turkey and the world. The rise in inflation had caused impoverishment in the class earning minimum wage. To reduce this impoverishment, minimum wage is increased again, with this increase then increasing demand and raising inflation again. The literature refers to this relationship as the price-wage spiral (Akgül &amp; Bükey, 2020; Blanchard, 1986; Coorey et al., 1996; Lemos, 2004; Odabaşıoğlu Gündoğdu, 2014).The minimum wage must meet individuals’ minimum mandatory needs. Therefore, it must be above the hunger threshold (Uzunoğlu, 2021). Wage increases that are lower than the inflation rate cause a decrease in real wages and poverty (Akdaş et al., 2020). In Turkey, the hunger and poverty thresholds are calculated for a nuclear family. When considering that children and women in a traditional nuclear family do not work or are employed informally, the minimum wage and hunger and poverty thresholds can be evaluated together (Kargı, 2013; Şahin &amp; Aydın, 2017; Uzunoğlu, 2021).Limited empirical studies are found on the relationship between minimum wage and inflation. Some of these studies have shown a bilateral relationship between minimum wage and inflation (Akgül &amp; Bükey, 2020; Korkmaz &amp; Çoban, 2006; Sunal &amp; Sezgin Alp, 2015), while Gümüş and Akgüneş (2020) and Mehregan and Rezaee (2009) additionally found a unidirectional causality to exist going from inflation to minimum wage. Başkaya and Özmen (2013), Heemskerk et al. (2017), Tüleykan (2019), and Yıldırım (2015) all concluded minimum wage to affect inflation. Campos-Vazquez and Esquivel (2020), Cuong (2011), and Kargı (2013) stated no relationship to exist between minimum wage and inflation. Kargı’s study was the only one conducted to address the relationship between the minimum wage and the hunger and poverty thresholds in Turkey and determined bilateral causality to exist between those variables. This study is thought to contribute to the literature due to the relationships among hunger and poverty thresholds, regional inflation, and minimum wage not having yet been tested.The local minimum wage in Turkey was regulated between 1951-1967, and a regional minimum wage was applied between 1967-1974. In 1974, a single minimum wage began being determined at the national level (Korkmaz, 2004). Just as in countries such as the US, China, and Mexico, the literature in Turkey has had discussions on how to determine minimum wage at the regional level by taking regional development and inflation into consideration (Akgeyik, 2007; Küçük, 2016; Yükseler, 2010). However, the relationship between minimum wage and regional inflation has yet to be empirically studied. For this reason, the study is thought to contribute through its empirical findings to the debate on whether or not to pass a regional minimum wage application.Six-month data for the period 2005-2022 was considered as the analysis period. This study examines the causality relationship between minimum wage and different inflation calculations, as well as how hunger and poverty thresholds affect minimum wage. The causality test developed by Toda and Yamamoto (1995) is a method based on the extended vector autoregression (VAR) model with a chi-square distribution that may cause a problem of varying variance and the detection of spurious causality relationships in tests performed on small data sets. Hacker &amp; Hatemi-J (2006) developed the MWALD test using the bootstrap method to overcome this situation. To avoid problems in small data sets, causality is tested with the Toda-Yamamoto causality test based on the bootstrap method. Accordingly, the variables other than net minimum wage and CPI have a causal relationship. On the other hand, gross minimum wage and employer cost have a bidirectional causality relationship through inflation variables and hunger, and poverty thresholds. In addition, while the rate at which minimum wage increases did not cause CPI or inflation PPI, a bilateral causality relationship does exist between other variables and the minimum wage increase rate.The second part of the analysis examines whether a regional inflation convergence occurs in Turkey and tests the causality relationship between minimum wage and regional inflation levels. According to the unit root test, Turkey has no strong convergence with regard to interregional inflation, with the convergence process differing according to region. After the interregional convergence test, the causality relationship between regional inflation and minimum wage was investigated, but these results also differed regionally.This study investigates the relationship minimum wage has with inflation, regional inflation, hunger, and poverty and suggests that a regional minimum wage should be adopted. However, many factors exist that need to be considered when determining regional minimum wage. Future studies can evaluate purchasing power as an alternative to inflation while investigating regional differences.&nbsp;

The Relationship Between Minimum Wage and Inflation,  Regional Inflation, Hunger and Poverty Threshold and  Regional Minimum Wage in Turkiye

Tülin

Purpose of the Study Public decisions affect the allocation of funds, apportionment, economic stability, and all economic outcomes, and thus also affects the welfare of all individuals in society. Because of this, the questions of how public decisions are made, according to which rules the process is made, and how efficiency will be provided (or what kind of inefficiencies result) at the end of this process have become a major research area for political and economic science. The systematic analysis of the theories and findings of different schools provides a basis for positive analyses. Examining how different political and institutional conditions can have different economic and fiscal outcomes is able to answer normative questions such as which political institutions are more desirable in terms of social welfare.Methodology This study thematically and chronologically evaluates the literature on public decisionmaking processes according to the extent of political and institutional factors and the methodological approach they partly follow. The literature is very plentiful as it has developed through the contributions from many disciplines such as economics, mathematics, and political science. Because of this, the extent of the literature the study will examine has been narrowed down to studies that focus on the fiscal results of political and institutional variables using the public economy perspective. A classification is made in such a way that the progress in public finance democratic systems, economics/politics theories, and the differences in the studied sample of countries will affect the evolution of the literature.FindingsTraditional public economy analyses have analyzed decision-making process with respect to a demand-oriented, normative methodology. Rational standards have been sought that will maximize social welfare. The feature of public goods being tied to collective consumption has swayed the interest of researchers toward political exchange processes, with researchers having analyzed the effect of&nbsp;voting mechanisms on public decisions. The models developed in this context have become demand-oriented normative models. The public choice school of thought has seen a positive methodological understanding get adopted in public decision-making models. With that being said, the attributes of institutional environments have yet to be sufficiently dwelled upon. The public choice school has developed constitutional economics, which is defined as a variable with external institutional factors that also puts forth the importance of institutional factors. Its focus is on how to shape these institutions with a normative perspective. Around the same time as the public choice school, political scientists started researching how institutional factors affect fiscal outcomes by combining economic and political perspectives. However, these types of research have mostly been made according to the attributions of AngloSaxon countries’ political systems. How public decisions are made in different political systems and under different institutional conditions started being examined in the 1990s. Continental European authors in particular have contributed to the political economic approach, which dominates the public decision-making literature. These authors have developed models based on the synthesis of the public choice school and normative welfare economy and have contributed to the literature through their empirical research in particular.Conclusion﻿The public decision-making process that is discussed in the context of public expenditures theory in the traditional economic approach has ignored political and institutional variables and focused on how individual choices can be transformed into societal decisions. Parallel to the development of democratic institutions, changes have taken place in the extent and methodology of public decision-making models. Positive analyses have largely taken the place of normative analyses. Aside from demand-oriented examinations, supply-oriented examinations have also started being made. The public choice school dominates the related literature. With that being said, however, the political scientists who place great importance in the roles that rules and institutions have regarding policy-making processes have also brought a new perspective to the literature on public decision making. During the 1990s, the political economic approach is what was used to synthesize normative and positive perspectives. This approach reviewed political institutions and their economic consequences and has made significant contributions, especially to the empirical literature. According to the examined topic, the public decision-making literature has seen the normative or positive methodology to have been adopted. Despite the implications of what that means, important questions such as which institutions are more desirable in terms of social welfare have always maintained their importance.&nbsp;

The Process of Public Decision Making: A Literature Review

@JOURNAL_BOX_CURRENT

Erhan

Öğretim Görevlisi Dr.

İsa

For states to fulfill their duties, taxpayers must accurately declare their taxable income and pay their taxes in full and on time. However, maintaining this process as envisaged is not always possible. What hinders the process is taxpayers’ tax avoidance and tax evasion behaviors, and occasionally the failure of governments to design tax systems successfully. Since the existence of states and taxes, much research has been done and continues to be done to detect and eliminate these problems. In this context, the first study to theoretically investigate individuals’ decisions to evade taxes using the economic model belongs to Allingham and Sandmo (1972), and the first study to investigate tax compliance with an applied method (i.e., the experimental method) belongs to Friedland, Maital and Rutenberg (1978), both of which are considered pioneering studies in their field.The survey and experimental methods are both quantitative methods and are seen to be primarily used in studies on tax compliance. The questionnaire method is a common well-known method for researchers, while the experimental method is a relatively lesser-known method regarding tax compliance. The survey method is noteworthily the one used the most in tax compliance studies conducted in Turkey. Comprehensive studies are found in the international literature to consist of both the survey and experimental methods, with the experimental studies from Secilmis (2010) and Arıman (2020) being rare studies on taxation in Turkey. This study aims to provide information about experimental studies and to contribute to the Turkish literature in order to increase both the quantity and quality of the experimental studies carried out in Turkey on tax compliance.Students are primarily involved in experiments, and whether or not students are representative of taxpayers is a crucial issue of debate (Harrison &amp; List, 2004, p. 1016). A laboratory experiment was conducted to compare the behaviors of student and non-student subjects regarding tax compliance. The findings show the students’ behavioral responses to be essentially the same as those of the non-students in the same experiments (Alm, Bloomquist, &amp; McKee, 2015, p. 1183).This study has conducted a literature review and provided a summary of the studies that have been carried out on taxes in Turkey using the survey method. The study then presents a detailed literature review of the experimental studies that have been carried out with students. The findings from the experimental studies mostly state increases in tax rates to reduce tax compliance, increases in audit rates to increase tax compliance, increases in the level at which taxpayers trust the tax administration to increase tax compliance, men to have lower tax compliance levels than women, and individual tax compliance levels to be similar for those in the same social group.&nbsp;Another remarkable finding is that behavioral theories and factors such as prospect theory have also been included in tax compliance experiments.The national and international literature is full of studies on tax compliance that have used the survey method. However, the studies carried out using experimental methods on this subject are notably pretty weak in the literature of Turkey compared to the international literature. This study was carried out as a literature review and is expected to contribute to Turkey’s existing literature. Meanwhile, some problems can be encountered, such as the cost of establishing a laboratory in order to conduct laboratory experiments, the difficulties un using the experimental design and in identifying and reaching subjects suitable for a study, and the lack of a sufficient number of guiding studies in Turkey regarding behavioral finance. Despite all these shortcomings, applying experimental methods in tax studies that are planned to be carried out in Turkey can evidently make significant contributions to the literature.&nbsp;

A Brief Overview of the Tax Compliance Literature Specific  to Experimental Studies

@JOURNAL_BOX_EARLYVIEW

Zafer

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.

ProQuest

EBSCO

DOAJ

Cabells Journalytics

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Journal of Public Finance Studies

@INFO_TAB_ABOUT

Editor in Chief

Co Editor in Chief

Editorial Management Board Member

Language Editor

Editorial Assistant

Publicity Manager

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

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

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.

Editor should consider publishing correction if minor errors that do not effect the results, interpretations and conclusions of the published paper are detected. Editor should consider retraction if major errors and/or misconduction that invalidate results and conclusions are detected.Editor should consider issuing an expression of concern if there is evidence of research or publication misconduct by the authors; there is evidence that the findings are not reliable and institutions of the authors do not investigate the case or the possible investigation seems to be unfair or nonconclusive. The guidelines of COPE and ICJME are taken into consideration regarding correction, retractions or expression of concern.

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

Journal of Public Finance Studies - Maliye Çalışmaları Dergisi is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the 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>

Issue Type	Regular
Editor(s)	Salim Ateş Oktar
Cover (PDF)
Front Pages (PDF)

Journal of Public Finance Studies

ISSUE 67, 2022

Qualification of Administrative Practices as a Source for Turkish Tax Law

The Relationship Between Economic Crises and DomesticExternal Borrowing After 1980 in Turkey

Budget Transparency and Turkey

A Discussion on the Nature of Insurance Premium Incentives Applied in Turkey: Public Expenditure or Premium Expenditure?

The Relationship Between Growth, Expenditure, and Income Fiscal Policy in Turkey: ARDL-ECM Model

The Privacy Right of Legal Person Taxpayer

Opinions of Personnel Working in Administrative Financial Affairs in University Faculties on Job Stress: Case Study

Housing During The Pandemic

INFORMATION

SHARE