Memduh

Assoc. Prof.

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

Preferred Taxation Methods for Reducing Automobile  Prices Without Decreasing Tax Revenues

Gülsema

Res. Assist.

Sevda

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

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

Osman

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

What the Taylor Rule Predicts for the Case of Turkiye

Rabia

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

The Shadow Economy and Financial Development in the  Turkish Economy

Seda

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

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

Deniz

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

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

Tülin

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

The Process of Public Decision Making: A Literature Review

Salim

Prof.

Alptekin

Recep

Prof. Dr.

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

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

Rana

Assoc. Prof. Dr.

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

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

Türksoy

Assist. Prof. Dr.

Murat

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

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

Başak

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

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

İbrahim

Öğretim Görevlisi

Abdullah

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

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

Uzman

Öner

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

Büşra

Hale

Fulya

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

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

Mustafa

Erdal

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

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

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

Zafer

Assist. Prof.

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

@JOURNAL_BOX_FEATURED

Işıl

Naci

Obezite Vergisi Üzerine Teorik İnceleme

@JOURNAL_BOX_MOSTREAD

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

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

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

ProQuest

EBSCO

DOAJ

Cabells Journalytics

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Journal of Public Finance Studies

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Editor in Chief

Co Editor in Chief

Editorial Management Board Member

Editorial Assistant

Publicity Manager

Language Editor

Editorial Board Member

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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

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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.

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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 68, 2022

Preferred Taxation Methods for Reducing Automobile Prices Without Decreasing Tax Revenues

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

What the Taylor Rule Predicts for the Case of Turkiye

The Shadow Economy and Financial Development in the Turkish Economy

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

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

The Process of Public Decision Making: A Literature Review

INFORMATION

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