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;

İdarî Teâmüllerin Türk Vergi Hukukuna  Kaynak Olma Vasfı

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.

Türkiye’de 1980 Sonrası Yaşanan Ekonomik Krizler ile İç-Dış Borçlanma İlişkisi

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;

Bütçe Şeffaflığı ve Türkiye

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;

Türkiye’de Uygulanan Sigorta Prim  Teşviklerinin Niteliği Üzerine Bir Tartışma:  Kamu Harcaması mı, Prim Harcaması mı?

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;

Türkiye’de Maliye Politikalarının Büyüme,  Harcama ve Gelir İlişkisi: ARDL-ECM Modeli

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;

Üniversite Fakültelerinde İdari Mali İşler Biriminde Çalışan Personelin Yaşadığı İş Stresi

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;

Pandemide Barınma

Salim

Yeliz

Legal Function of the Public Budget

Yusuf

Naci

Higher education institutions contribute to the development of local economies. Universities advance society by promoting the development of human capital and stimulating the economy. Türkiye has 210 higher education institutions, comprised of 129 state institutions, 77 foundations, and four foundation vocational schools. According to theory, universities have direct, indirect, and induced effects on local revenue and employment. What institutions spend on their workers demonstrates their direct impact on income, while their employment levels demonstrate their direct impact on employment. Revenue may be indirectly affected by non-personnel and student costs that come from the university’s budget and associated working capital. The service level per employee is used to achieve indirect employment benefits. and is calculated by dividing the contributions from the service sector to the gross domestic product by the number of employees in the service industry. To calculate the indirect employment effect, divide the indirect income impact by the service output per person. Universities stimulate the local economies where they are located. The stimulus effect involves the construction of a bigger influence via the multiplier effect, depending on the university’s direct and indirect revenue impacts on the local economy. Kırklareli is a province in the Marmara Region and is estimated to have had a GDP of 25 billion TL in 2020 and a per capita income of 67,970 TL. The industrial sector produces 47% of the province’s national income, while the service sector contributes 40%. Thus, the industrial and service sectors continue to influence the city’s expansion. 12 faculties, one conservatory, one college, seven vocational high schools, and 15 application and research centers will comprise Kırklareli University in 2021. In the academic literature, numerous studies have examined the economic contributions from these types of institutions in various provinces, as well as universities’ contributions to local economies. The effect of universities on local economies has been judged to be too significant to ignore. The current study assesses the direct and indirect consequences of Kırklareli University’s 2007 founding on the Kırklareli economy. The objective of this study is to assess the total expenditures Kırklareli University makes, the costs higher education students incur, and the full economic value of all employed personnel. Student expenditures need to be determined in order to display the indirect effect of revenue in its totality. In this context, a survey of 393 students was conducted to assess the cost of attending Kırklareli University. The recommendation has been made that educational expenses should be allocated differently. Information about the types of housing (e.g., rent, dormitory, homestay) during university education, region where the family resides, family&nbsp;income level, occupation and education status of the head of the family, total number of family members, and number of employees are required to reveal students’ demographic profiles. To identify spending, information on housing expenses, food expenditures, education, clothing, energy, sports and cultural activities, personal care, communication, and health costs are also grouped together. According to the collected data, monthly student expenditures average 3,144 TL. Housing, food, and clothing costs make up the greatest share of overall expenditures, in that order. On average, students reported residing in the city for nine months. The effect of student expenditures on the city’s economy is around 650 million TL in this context. Kırklareli University employed a total of 1,299 people as of 2022, consisting of 827 academicians, 296 administrative personnel, and 176 employees. Around 130 million TL of the university’s budget are allocated for personnel expenditures. Based on these figures, Kırklareli University has a direct revenue impact of 130 million TL in terms of personnel expenditures and a direct employment impact of 1,299 people. The indirect employment effect is calculated using the number of service sector employees, the service sector’s contribution to the local income, and the service production value per person. According to the relevant data, Kırklareli University’s budget has an indirect impact on the employment of 542 employees. The indirect employment impact from student fees comparably affects 5,015 individuals, with a consequent total of 5,563 indirect employment impacts in total. As part of Kırklareli University’s indirect revenue contribution to the city, non-personnel expenses total around 70 million TL. In addition to the non-personnel expenditures made from the university’s budget, the indirect revenue impact includes non-personnel expenditures and student expenditures made by circulating the capital enterprises. The entire indirect and direct revenue impact comes to 820 million TL. In addition to direct and indirect advantages, the study has revealed an increase in employment of 20,622 and a rise in revenue of 2,673,830,832 TL. The total adjusted income impact accounts for around 10% of the province’s gross domestic product. Thus, Kırklareli University’s impact on the local economy up to 2022 has been calculated this way. Based on its own budget expenditures, student spending, and number of jobs it supports, Kırklareli University is a considerable contributor to the local economy.

Kırklareli University’s Contributions to the Local Economy

Erdem

A society’s food security refers to its capacity to provide all its citizens with sufficient food to function efficiently and carry out other normal daily activities. Countries that cannot provide a sufficient food supply due to global warming, climate change, and environmental pollution and that has a low import capacity may see their food security suffer. When considering the risk factors in the global food supply, one can also argued importing as a method to be neither easy nor cheap. Moreover, when evaluating food security holistically, global warming, climate change, and environmental pollution problems are seen to be able to negatively affect the entire planet, from the polar circles to the Himalayas and countries in the temperate and equatorial zones. While some countries may encounter problems such as high temperatures and drought, other countries may experience irregular and excessive precipitation regimes. Various organisms that are able to harm agricultural production can also be seen to be able to multiply uncontrollably. For these reasons, the decreasing yield loss in both agriculture and animal husbandry requires policies be prioritized based on imports. However, one can also argue these policies to already be unsustainable. Even though international tax proposals for combatting global environmental problems such as global warming and climate change have been mentioned, no example of an international environmental tax can be found today, the most important reason for this being the difficulty assumed in transferring a taxation authority that is to be accepted as part of the sovereignty of world states to a higher organization. Therefore, the suggestions international organizations, especially the United Nations, have offered in the fields of global warming and climate change can gain weight. Disseminating agriculturally produced products suitable for new climatic conditions and breeding animal breeds so that they can adapt to the geographical region can be discussed at the national scale in this context. In order to realize all these, governments are recommended to turn to effective agricultural policies within the framework of international cooperation. However, the issue that needs to be carefully considered is the localization capability advisory policies have. This study socioeconomically examines and investigates tax facilities for the agricultural sector in Türkiye in the context of food security. After examining the relationship between tax expenditures and GDP in terms of functionality in the Turkish Tax System, the study&nbsp;evaluates the tax benefits for the agricultural sector as specifically addressed in Income Tax Law No. 193 and Value Added Tax Law No. 3065 in this context by taking into account animal and plant production statistics. The study then discusses possible solutions for the development of agriculture and animal husbandry in Türkiye in line with the determinations that have been made. The limited contribution of subsidies and various monetary incentives to agricultural production, along with tax relief can be mentioned in this context for the agricultural sector in Türkiye. When considering the climate, pasture availability, and grass productivity in terms of the livestock sector, the study can also suggest focusing on policies for the development of small cattle breeding in Türkiye in order to reduce dependence on imported feed. The study is also able to discuss how to prioritize products suitable for regional climatic conditions and precipitation regimes with regard to agricultural production.&nbsp;

A Socioeconomic Investigation and Evaluation of Tax  Facilities for the Agricultural Sector in Türkiye in the  Context of Food Security

Ferdi

Alpaslan

Uzman

Fiscal restructuring, or tax amnesties in a narrower framework, aim to completely or partially eliminate the actions or inactions of economic actors by overturning fiscal legislation through legal regulations. These regulations can contribute to the functioning of the economic system, as well as play important roles in increasing efficiency regarding taxation. The main reason for this is that economic actors or activities that have been unregistered for various reasons can be reintegrated into the financial system through amnesties. Ultimately, this situation is considered a last chance for taxpayers to remove the sanctions the administration has determined. Fiscal amnesties can also be used to make up for a loss of welfare in extreme situations like natural disasters, epidemics, or economic crises. This makes things easier for economic actors and even cuts down on the growing amount of work the government has to do. Fiscal amnesties also have serious negative effects, especially on the tax system. Preliminary studies in the literature have revealed repeated tax amnesties to reduce economic actors’ tax compliance (Stella, 1991; Luitel ve Sobel, 2007; Luitel, 2007; Le Borgne, 2006; Alm, MartinezVazquez ve Wallace, 2009; Luitel ve Tosun, 2014; Akbelen ve Aydın, 2019). The long-term reflections of practices such as amnesty or restructuring on the financial system include different alternative possibilities. Expectations are that the tax system will have a positive effect in the long run if unregistered resources become registered through restructuring (Parle ve Hirlinger, 1986; Leonard ve Zeckhauser, 1987; Alm ve Beck, 1990; Torgler ve Schaltegger, 2005). Otherwise, fiscal amnesties will turn into a practice that harms economic actors’ perceptions of justice and reduces tax compliance and will negatively impact the financial structure in the long run (Malik ve Schwab, 1991; Luitel ve Sobel, 2007; Luitel, 2007; Kaya, 2014; Akbelen ve Aydın, 2019). In addition, the short- and long-term effects of fiscal amnesties on the tax system in terms of frequency of issuance are another topic that has been emphasized in the literature. Six fiscal amnesties with different scopes have been implemented in Türkiye over the last decade. The agenda also involves applying for a similar application in 2023. The current research is shaped within the framework of the main problem of what kind of short- and long-term effects the recent financial restructurings in Türkiye have had on the tax system. The study’s goal in this context is to determine the short- and long-term effects of tax amnesties on the public revenues that have been accrued and collected over a specific time period. During the research, a panel data set was first created based on the period of 2004-2020 regarding the sample of Türkiye’s 81 provinces. Afterwards, the study tested the reflections of six financial amnesties that had been made within different scopes on the tax system. According to the findings, the fiscal amnesty programs affected collection and accrual amounts positively in the short term. However, they&nbsp;were especially seen to negatively affect collection amounts in the long run. In addition, another important finding of the analysis is that the short-term positive effects decreased and the longterm negative effects increased with the repetition of tax amnesties. Fiscal restructurings and tax amnesties also have both statistically significant short- and long-term effects on the accrual rate, which is an indicator of tax compliance on a macroeconomic scale.&nbsp;

The Effects of Fiscal Amnesty Programs on the  Tax System in Türkiye

Gamze

Ebru

Although the concept of reservation appears in a variety of legal disciplines, we have attempted to reveal in our research how reservation has obtained a distinct meaning in tax law. As is known in Turkish tax law, the tax receivable accrues directly upon the taxpayer’s declaration, with no additional examination being performed by the administration in principle. This principle is also known as the principle of trust regarding taxpayers’ declarations. As a result of this principle of trust, taxpayers are also not permitted to file a lawsuit against their declaration, as specified in Paragraph 2 of Article 378 of the Tax Procedure Law No. 2131 . Reservation has emerged as an exception to the rule and is applied particularly to transactions in which taxpayers are unsure about the taxation process, where contradictory judicial decisions have occurred regarding the basic elements of tax, and where the legal regulations are unclear. Taxpayers make a reservation regarding their tax declaration in order to alleviate the uncertainty in their situation and avoid losing their right to object and right to act. However, the reservation right has a broad scope of practice and has been unable to find any estimated basis in legal regulations, with existing rules being inadequate for addressing the issue. In addition to contradictory judicial decisions regarding the right to make a reservation regarding a tax declaration, numerous conflicts are found to have been brought before the Constitutional Court of the Republic of Turkey through individual applications regarding taxpayer rights. During our research regarding the legal basis of reservation in tax law, we determined some limited regulations in the Tax Procedure Law No. 213 and Administrative Judicial Procedure Law No. 2577. The directive on tax administration is a document that explains how the administration shall implement tax laws and contains the most comprehensive definition of the concept of reservation, referring to an administrative unit expressed as an evaluation desk. As a result of our research, we understand the evaluation desk to have the authority and responsibility for evaluating declarations with a reservation. However, the issues to be evaluated and the period of the evaluation are not specified in the directive. By determining these issues in detail and including them in a tax act rather than a directive, we believe a new dimension can be added to the reservation process. However, the more serious issue currently stand is that these rules are contained in a directive, which cannot be specified as a binding source of tax law. Some of the issues this study examines include the legal nature, scope, and conditions of reservation of the taxpayer. Moreover, the study analyses the relationship between the right to declare a tax reservation and certain fundamental taxpayer rights. As mentioned above, the&nbsp;concept of reservation has obtained a sui generis meaning in tax law. This right can only be exercised in the context of declared taxes. Applying reservation to undeclared taxes results in no consequences similar to declared taxes, of which this study provides the details. In fact, despite the fact that this method is also used to refund a paid amount in undeclared taxes, the reservation would not have an authentic impact because the refund will already be made in line with the provision established in favour of the taxpayer. The most contradictory area regarding reservations has emerged for the question of whether declared reservations submitted after the legal period of declaration grant the right to file a lawsuit. The problem has been partially resolved through the decisions the Turkish Constitutional Court has made on individual applications regarding declared tax reservations submitted after the legal deadline. We are of the opinion that declared reservations submitted after the legal period should also provide the taxpayer with the right to act due to the right to access the court, especially in the presence of reasons that lead the taxpayer to file a lawsuit against the administration. Considering that no legal prohibition is found regarding suing for a declaration adjustment provided after the legal period, we believe legal remedies must be made accessible to taxpayers. Different interpretations are observed to be present in both judicial decisions and the literature regarding whether the taxpayers can declare reservations in the repentance process, which is regulated in Article 371 of Tax Procedure Law. Given the nature and purpose of the institution, we are of the opinion that taxpayers are aware of and regret the consequences of their acts and wish to benefit from the repentance institution in order to avoid further penalties by reporting their acts on their own. In this context, the study concludes the principle of non-self-contradiction, which prohibits taxpayers from filing a lawsuit against their own declarations, also applies to the declarations made within the scope of repentance. Thus, submitting these declarations with reservations that reserve the right to file a lawsuit would be inappropriate. A precedent dispute was brought to the Turkish Constitutional Court through an individual application (Milli Reasürans, Application no: 2016/70, 01.07.2020), and the court made its interpretation in this direction, concluding that no violation of property rights had occurred. Our study aims to look into solutions to issues related to reservation in tax law. As stated, reservation creates a buffer zone for taxpayers against the powerful tax administration by allowing them to reserve the right to object to their declarations and file a lawsuit if necessary. In this sense, reservation is an institution that upholds the principles of the rights to legal remedies and to a judicial review of administrative acts. The current regulations governing the right to make a reservation do not provide adequate assurances in terms of either tax compliance or the basic elements of tax-related transactions within the principle of legality. Although the existence of the reservation institution has been acknowledged by the courts and the administration, this institution requires a detailed regulation, even if taxpayers are assumed to have sufficient information about the reservation’s application. To ensure adequate predictability and to avoid infringing on taxpayers’ rights, how and when a reservation can be brought forward should be clarified. The principles of administrative legality and the of tax legality require a legal basis in this regard. Judicial decisions that dismiss an action regarding tax assessments based on declared adjustments, including reservations submitted after the deadline, violate taxpayers’ rights to property and to a fair trial. The Turkish Constitutional Court’s individual application decisions (i.e., Arbay Petrol decision [Application no: 2015/15104, 04.07.2019], Onur Oral decision [Application no: 2019/15602, 22.02.2022] and Emin Akyol decision [Application no: 2019/4696,&nbsp;18.01.2023]) ruled that preventing taxpayers from effectively raising an objection regarding tax assessments based on their adjusted declarations imposes an excessive burden on the taxpayers. Even if these decisions are significant in some ways in terms of resolving the problem, tax courts still remain to make rulings that are contrary to the principles of taxation and taxpayer rights. Moreover, as stated by the Turkish Constitutional Court in its decision with regards to the individual application of Teslime Aydoğan (Application no: 2015/4255, 09.06.2020, §§.53-54), failure to resolve a contradiction regarding judicial decisions on a particular issue after a reasonable period of time violates taxpayers’ right to a fair trial. As demonstrated in our study, the right to make a reservation regarding tax declaration is directly related to the fundamental rights of the rule of law, such as the rights to access the court and to property. Hence, clarifying the process of the reservation in clear predictable legal provisions is crucial for preventing contradictory and illegal practices.&nbsp;

Reservation in Turkish Tax Law

Funda

As units that exist to maximize their profits, enterprises want to make the most optimal use of the support offered to them. The desire to reduce the tax burden within the framework of legal regulations is part of the nature of commercial life. When viewed based on the state’s macro-plan, the economic function of taxes and the encouragement of employment, investment, and production areas coincide with this desire. This article evaluates the extent to which the discounts provided within the framework of tax support meet taxpayer expectations when implementing these plans, as well as the success of the tax system and taxpayer law. In practice, how tax reductions reflect onto taxpayers will impact perceptions and decisions. The positive effect of a change in the tax burden serves the functional objectives of the tax while meeting taxpayers’ expectations. This study analyzes and evaluates the reflections of a change in tax deduction rates on the final tax burden using practical examples. The study uses two examples to calculate the change in tax liability caused by a reduction in the withholding tax rates for rental income and profit distribution. The tax liability for property owners increased as a result of a reduction in the withholding tax rate for rents. As a result of a dividend withholding tax deduction, the tax burden was not reduced, but an effect was found mainly related to tax deferral. Although the application results vary according to the taxable income brackets, to simply interpret the uniform tax burden as increasing or decreasing when rates change is thought to be an incomplete evaluation. The study takes the regulations regarding protection for certain income groups in the fight against the COVID pandemic, economic crisis, and inflation as its subject using two scenarios. Here, these scenario examples are used to explain how legal regulations that are seen as a loss of the treasury to the detriment of the fiscal administration do not actually result in a loss in terms of either the tax base or the amount of taxes collected. For example, the real person (A) obtained a monthly net rent of 15,000 TL on 1/1/2020. (A) has no income apart from the other six income items subject to income tax. (A) prefers the lump sum expense method. Accordingly, the path followed for the tax base and calculated tax for the March 2021 annual income tax return is as follows: Gross rental income is 15,000 / 0.90 = 16,660.67 TL. 5 months (August 1-December 31) of gross rental income is 16,660.67 x 5 = 83,333.35 TL. Tax base is 83,333.35 - 12,500.00 (15% lump sum expense) = 70,833.35 TL (the 27% tax bracket). Calculated tax is (70,833.35 – 49,000) x 0.27 = 14,595.00 TL. Provision of the transaction is 1,660.67 x 5 months = 8,333.35 TL. 83,333.35 x 0.10 = 8,333.35 TL. The taxpayer’s tax liability with the reduction of income tax withholding to 10% is 14,595.00 TL for the amount transferred to the Treasury, 8,333.35 TL for the amount transferred early with the legal arrangement, and 6,261.65 TL is then subsequently paid in 2 installments. The calculation regarding the tax liability of the taxpayer is as follows if the 20% application continued before the legal regulation regarding the 10% withholding tax deduction. The calculation regarding the taxpayer’s tax liability is as follows if the 20% application continued before the legal regulation regarding the 10% withholding tax deduction. Gross rental income is 15,000 / 80 = 18,750.00 TL. The 5 months (August 1-December 31) of gross rental income is 18,750 x 5 = 93,750.00 TL. A 15% lump sum expense is 93,750.00 x 0.15 = 14,062.50 TL. The tax base is 93,750.00 - 14,062.50% (15% lump sum expense) = 79,687.50 TL (This corresponds to the 27% tax bracket.) The calculated tax is (79,687.50 – 49,000) x 0.27 = 16,985.63 TL. The 20% withholding tax on 5 months of gross rental income is 93.750 x 0.20 = 18.750,00TL. The taxpayer has a receivable from the state of 16,985.63 TL of calculated tax, The taxpayer’s receivable tax refund is 1,764.37 TL. For the period of 2020, the enterprise does not benefit from the exemption due to being a workplace subject to declaration, as its rent exceeds 49,000 TL. Provided that the net rent remains constant, and the net rent amount is written in the lease contract, the tax withholding rate reduced as a result of a reduction in the withholding rate arising from rental income is indirectly imposed on the property owner. As seen in the example above, when a 10% withholding tax is applied, the property owner taxpayer must pay 6,261.65 TL in taxes, while when applying the 20% withholding tax, a receivable tax refund of 1,764.37 TL is generated. By reducing the withholding tax rate, the property owner does not receive a refund, a total tax cost of 8,026.02 TL is incurred as a tax payment, which is greater than the 6,261.65 TL in taxes. The other scenario example the study has prepared occurs under the title of discount on income tax dividend withholding tax. Using the regulations that occurred in the legislation, a dividend withholding tax reduction from 15% to 10% is seen as a tax reduction advantage for businesses; however, this also brings up the comparison of the dividend/attendance fee payment. In the calculation-based assessment, the remuneration received by the business partner as an attendance fee is seen to provide a greater tax advantage compared to dividends. This other scenario example also explains how the business data changes when the taxpayer’s withholding tax rate is reduced from 15% to 10% (discounted). As a result of the study’s calculations, the dividend to be set aside is seen to increase while the withholding tax rate decreases. As to how this reflects, the company provides financial support to its shareholders. However, compared to the 15% withholding tax rate, the tax refund is credited in cash or held on account in the following year’s declaration period. The amount generated by the tax deduction results in a lower tax burden in a period earlier than the profit distribution stage, thus preserving money’s purchasing power against inflation. In this case, the effect is not to reduce the tax burden but to simply defer it.&nbsp;

The Expectations and Effects of Tax Cuts: Scenario Examples

Ceyda

Whereas space was once considered the final frontier, the newest worlds these days are in the space of digital devices and take place in cyberspace. Users in virtual worlds interact with their environment through characters known as avatars. Despite the fact that Second Life is a virtual world, it has managed to attract significant investments and emerged as an important venue for the marketing and brand promotion of real-world products and services. As a result, virtual worlds have emerged as a new frontier for conducting online business, with the commodification of virtual worlds being a new concept for virtual worlds (Bartle,2004, p. 19). People (characters) grow up, get married, buy homes, fight, even earn Money, and trade in these virtual worlds, some of which are a sort of imitation or simulation of real life and some of which are fantasy worlds. In other words, it does almost everything that is done in real life. Some participants are willing to accept real money in exchange for transferring such items to the real world. Even video game characters are available for real-world purchase. Many items have their own discernible market value as a result of such real market transactions (Hagerty, 2012, pp. 97–99), with some of these numbers being extremely high. The term metaverse was coined in 1992 by sciencefiction writer Neal Stephenson. Its most basic definition refers to “the concept of a fully immersive virtual world where people gather to socialize, play, and work.” The commercial importance of virtual worlds has grown as a result of these developments, and as the economic values of areas in the virtual world arise, questions about how to apply tax laws to transactions in these areas will inevitably arise as well. This article contends the taxation of global sales to only be appropriate for the sale of real products or areas. Should capital gains from virtual-world property be taxed? Furthermore, things such as the right to play; extra game time; access to in-game features, materials, and items; in-game character creation or development; in-game virtual currency; and game-related applications and packages are sold in online games to the player in the real-world setting for a fee. Should this revenue be considered income and taxed accordingly? Should someone whose avatar discovers or acquires a valuable item be taxed based on the item’s value? Should any increase in the value of a forgone item be taxed when a player trades a virtual item with another player in-game (e.g., for another item or virtual currency)? When considering tax revenues, these are critical questions to consider. No country has made a clear attempt to tax these virtual incomes. However, it has become an issue that piques the interest of many countries, with taxation regulations currently being researched. Each virtual game platform has its own set of coins. The vast majority of game coins are exchanged on either centralized or decentralized platforms. Unless converted into cash, coins earned from games accumulate for the player’s security. This article is of the opinion that such coinage should not be taxed unless it is converted into cash. This is supported by research on virtual world taxation. Despite popular belief, transactions in virtual worlds should still be taxed in terms of income taxation with regard to virtual games in many countries. Prizes from competitions (including games) and lottery winnings are taxable. This article examines how these virtual-world transactions should be taxed. World of Warcraft, similar to Second Life, will be defined as a massive multiplayer online role-playing game (MMO(RP)G). The second section will assess the legal and tax implications of virtual items in Türkiye and around the world.

The Legal and Tax Dimension of Metaverse

Özgenur

Algeria is a North African country and geographically is considered among the Maghreb countries, which cover west of Egypt and north of the Sahara Desert. The country’s northern border lies on the Mediterranean coast, and its southern border lies within the Sahara Desert. Geographically, Algeria is the largest country in the African continent, covering an area of 2,381,741 sq. The country’s border neighbors are Tunisia to the northeast, Libya to the east, Niger to the southeast, Mauritania and Mali to the southwest, and Morocco and Western Sahara to the west. Algeria has important ports in the Mediterranean, as well as rich natural resources, especially in the south. For this reason, Algeria has been a frequent destination for many civilizations, as well as competition to states that want to establish sovereignty in the region. Two sovereignties that have left their mark in shaping Algeria’s history and culture are the Ottoman Empire and France. Algeria continued to exist as an Ottoman province for more than three centuries, starting with its attachment to the Ottoman Empire through Ottoman pirates in 1516 and the French occupation in 1830, up until the Ottoman Empire officially renounced its rights over Algeria in 1847. James McDougall (2017) compiled the way different historical sources had addressed Ottoman sovereignty in the region in his work A History of Algeria, published by Cambridge University. According to this book, some history books mostly belonging to French authors had classified the Ottoman rule in Algeria as antiquated stereotypes of piracy, white slavery, and despotism. One should keep in mind that historiography shows Turkish to have not become an official language during the Ottoman rule in the region for more than three centuries, not until the people asked for help from the Ottoman Empire against the Spanish occupation, when Algeria became an Ottoman governorship with the consent of the people. Algeria was exposed to intense French imperialism in all social and political fields, especially regarding economy and language. This period lasted for 132 years, starting with the French occupation in 1830 until gaining its independence in 1962 with a bloody struggle. The Algerian people never gave up on the idea of independence. Inadequate coordination between rebel organizations can be cited among the reasons why internal revolts had failed to succeed. France’s attitude toward popular uprisings had been to increase the inhumane violence and restrictions on social rights. After Algeria’s independence, remarkable progress was made economically through the plans made to diversify economic activities on a sectoral basis. French influence still exists in the country, especially on language and state organization. After the Algerian War of Independence, the Algerian state declared the goal of “developing the country by making it an industrial country by making maximum use of its natural resources and raising the welfare and cultural level of the people in this way.” For this purpose, all foreignowned companies, industrial facilities, businesses, and agricultural areas were nationalized. All economic and social planning and foreign trade, major industrial facilities, banks, credit institutions, transportation, and communication equipment, and all economic sectors are entirely under the control of the People’s Democratic Republic of Algeria. The past experiences that had made a national identity invisible have laid the groundwork for conservative policies nowadays in favor of state control. This article aims to cover the French influence over Algeria’s financial history. In this context, the paper will first examine the political, geographical, mineralogical, and economic characteristics of the country and then present the peoples and sovereignty the region has hosted throughout its history, as well as their interactions with Algeria and Algerians. Recognizing the strategic location of the region and its resources is important for understanding the path to French imperialism.

Algeria - France Relations in the Perspective of Financial History

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_CURRENT

@JOURNAL_BOX_EARLYVIEW

Zafer

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

@JOURNAL_BOX_FEATURED

Işıl

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

DOAJ

EBSCO

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

Policies

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

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

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

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

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

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

Ethics

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

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

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

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

Peer Review

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by Editor-in-Chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope. Editor-in-Chief evaluates manuscripts for their scientific content without regard to ethnic origin, gender, 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

İdarî Teâmüllerin Türk Vergi Hukukuna Kaynak Olma Vasfı

Türkiye’de 1980 Sonrası Yaşanan Ekonomik Krizler ile İç-Dış Borçlanma İlişkisi

Bütçe Şeffaflığı ve Türkiye

Türkiye’de Uygulanan Sigorta Prim Teşviklerinin Niteliği Üzerine Bir Tartışma: Kamu Harcaması mı, Prim Harcaması mı?

Türkiye’de Maliye Politikalarının Büyüme, Harcama ve Gelir İlişkisi: ARDL-ECM Modeli

The Privacy Right of Legal Person Taxpayer

Üniversite Fakültelerinde İdari Mali İşler Biriminde Çalışan Personelin Yaşadığı İş Stresi

Pandemide Barınma

INFORMATION

SHARE