Burak

With the establishment of the Young Turkish Republic, many reforms were implemented in various economic, political, and social areas, the most significant of which to crown these undoubtedly being in the field of education. In this regard, the reform Albert Malche requested under the direct coordination of Mustafa Kemal Atatürk’s efforts were a crucial step for Turkish Higher Education. The period during which the relevant report was prepared coincided with the reign of national socialism in Germany, and the increasing pressure on academicians there under Hitler’s regime accelerated this reform. One of these academicians who came to Türkiye was Fritz Neumark. Born in Hannover, Germany on July 20, 1900, Neumark initially attended Jena University for literature studies but later developed an interest in economics under the influence of Gerhard Kessler and continued his education in economics. The memoir authored by Prof. Dr. Fritz Neumark and titled “Boğaziçine Sığınanlar” recounts in detail the experiences of living in Nazi Germany and the process of migrating to America and Türkiye. Neumark also provided extensive information about the German academicians who’d migrated to Türkiye, including Gerhard Kessler, Alexander Rüstow, Alfred Isaac, and Wilhelm Röpke. Neumark offered insights into the sizes of the refugee families migrating to Türkiye, categorizing those accompanied by at least three family members, as well as the assistants, artists, and other refugees academicians brought with them. Highlighting approximately 70 academicians to have migrated, Neumark emphasized the variability in their numbers due to factors such as deaths and emigration to other countries, underscoring academicians as the most fluctuating group among migrants.The presence of sufficient numbers of Turkish professors alongside the academicians from Germany posed no obstacle to establishing a new faculty. In this regard, the Minister of National Education requested a report to be prepared outlining the reasons for establishing an independent faculty. Prof. Dr. Fritz Neumark, serving as the Director of the Institute of Economics and Sociology attached to the Faculty of Law at Istanbul University, was tasked with preparing the report.In the report, Neumark proposed the establishment of various chairs, including three chairs of economics to be led by himself, Hüseyin Şükrü Baban, and Wilhelm Röpke; a chair of statistics to be led by Ömer Celal Sarc and İbrahim Fazıl Pelin; a chair of finance; a chair of social policy to be led by Gerhard Kessler; and a chair of economic history to be led by Alexander Rüstow, thus completing the organizational structure of the proposed faculty.In 1946, Neumark was appointed as the Director of the Chair of Finance (then the Finance Institute), but he left the position in 1950 due to an assignment by the Ministry of Finance. During his tenure at the Ministry of Finance, he contributed as an advisor to the reform of the Turkish tax system.Despite attempts to assign Neumark to teach courses in social health and statistics before economics and finance at the Institute, he declined the offer. Although assured that he would teach at the Institute, he resisted this decision, and his position was eventually assigned to the Faculty of Law due to the shortage of academic staff at the time. However, Neumark taught statistics for a maximum of two terms before it was taken over by Ömer Celal Sarc. Throughout his time in Istanbul, Neumark praised the academic work and positions held by his colleagues Ömer Celal Sarc, Ziyaeddin Fahri Fındıkoğlu, and Ömer Lütfi Barkan.Neumark made observations regarding the economic history of both Germany and Türkiye during his tenure. He witnessed the hyperinflation period in Germany, which began in 1919 and escalated between 1922-1923. By November 1923, $1 USD was equivalent to 4.2 trillion German marks, highlighting the need to implement strict monetary policies. Upon arriving in Türkiye, Neumark pushed for the Republic of Türkiye to pursue classical liberal policies and implement a tight fiscal policy that ensured budget equilibrium. Until the outbreak of the World War II in 1939, no inflationary development had occurred in the country. Despite not entering the war, Türkiye experienced the deep economic problems brought about by the war, and Neumark criticized some of the economic policy measures implemented during this period.He also highlighted the liberal policies of the Adnan Menderes Government, which came to power after winning the 1950 elections following the Republican People’s Party. Neumark noted an increase in freedom regarding commercial and economic activities under this government.Fritz Neumark’s works includes significant bibliographical studies, with a particular emphasis on the works of German academicians. Despite being in Türkiye, Neumark’s attention to the works of his colleagues demonstrates his noteworthy interest in their publications. Neumark’s writings on the works of German academicians paved the way for the translation of these writings into Turkish by Prof. Dr. Sabri Ülgener and Ord. Prof. Dr. Celal Sarc. These translation efforts opened doors for Turkish academicians to access international sources.Prof. Dr. Fritz Neumark conducted bibliographical studies on various works, including one focusing on the New Deal, the economic and fiscal policies enacted by Franklin D. Roosevelt while serving as President of the United States from 1933-1945. In 1940, Neumark conducted a study on the work of the German economist Othard Schulze concerning the New Deal. Among Neumark’s bibliographical works, his study on banking titled “Türkiye’de Son Bankacılık Literatürüne Umumi Bir Bakış” (Neumark, 1939) holds significant importance. This comprehensive study covered the banking activities of the young Republic of Türkiye from 1923-1938. Neumark provided extensive information about Dr. Ahmed Halid İteber’s book “Türk Bankacılığı”, highlighting its coverage of general banking history and the developments regarding Türkiye’s economic policy. Neumark emphasized the significance of İteber’s work, which extensively covered the newly established Central Bank, Ziraat Bank, İş Bank, Sümer Bank, Eti Bank, Selanik Banks, and German banks’ branches in Türkiye, as well as Ottoman banks. Additionally, Neumark examined Dr. Yusuf Saim’s publication “Türkiye Cumhuriyeti Ziraat Bankası 1888-1839”, praising its detailed information on Ziraat Bank’s establishment, capital, and loans. He considered it one of the most important works in banking literature (Neumark,1939). Neumark also provided insights into Sait Emin Özbek’s doctoral dissertation “Bank et l’industrialisation de la Turquie sous la Republique” and Orhan Conker’s book Redressement économique et Industrialisation de la Nouvelle Turquie , focusing on Sümerbank. Furthermore, Neumark critiqued Erich Welter’s (1943) book Der Weg der deutschen Industrie, which discussed German industry. Neumark also evaluated W. A. Jöhr’s “Die Beurtellung Konkreter wirtschaftspolitischer Probleme” [ Ekonomi Politikasına Ait Müşahhas Problemler Hakkında Hükmü Meselesi] and Hans Luckas’ “Theorie der Devisenzwangswirtscaft auf Grund der deutschen und auslandischen Erfahrungen in der Zeit von 1914 bis 1940”, providing detailed analyses of these works.&nbsp;Fritz Neumark not only conducted bibliographical studies on German economists but also undertook works focused on the writings of Turkish finance scholars. One such study pertains to the work “Hizmet Erbabı Vergileri ve Tatbikatı” that was authored by Nihat Ali Üçüncü, who served as the Director General of Revenue Administration at the Ministry of Finance during that period.Upon examining Fritz Neumark’s life and works, the fact that he did not separate economics from finance becomes evident. He provided a holistic perspective on both economic thought and policy instruments. In his work titled “İktisadi Gelişme İktisadi İstikrar ve Maliye Politikası”, which was translated into Turkish by Dr. Salih Turan from Frankfurt University, Neumark primarily focused on the concept of economic development. To say that Neumark had a national character with a significant portion of his articles centered around German economic development and stability wouldn’t be incorrect. In particular, he detailed the steps Germany had taken to revive its economy after World War II and the outcomes of these measures, providing insights into the economic circumstances of that era.Having experienced the aftermath of World War I in two defeated countries, Fritz Neumark authored a comprehensive work titled “Harp Ekonomisinin Esas Meseleleri ve İstatistiğin Ekonomik Seferberlik Planında Ehemmiyet”. He started by elucidating the differences between war economy and economic warfare, emphasizing how these two concepts had gained prominence particularly during World War I. Professor Ömer Celal Sarc penned a bibliographical article regarding the book Ekonomi Siyasasının Yeni İdeoloji’leri, which Professor Fritz Neumark had authored. According to Sarc, Neumark’s book delved into the economic policies of the new era leading up to World War II in detail. Neumark’s (1940) book “Maliye İlmine Dair Ekonomik ve Sosyolojik Tetkikler held significant relevance within the Turkish higher education system at the time. In 1945, Neumark expanded and reissued his book "Gelir Vergileri" due to the introduction of a new income tax bill in parliament in 1946. Another notable work is Neumark’s (1938) “Maliye Siyasetinin Milli Hususiyetleri”, which was translated into Turkish by Sabri Ülgener. This work explored the ways of benefiting from the fiscal policy practices established in different countries. Moreover, Neumark authored a book titled Ekonomi Politikası Dersleri for students studying at the newly established economics faculties and other higher educational institutions across Türkiye. His proficiency in economics was further evidenced by his seminal work “Genel Ekonomi Teorisi”, which remains widely accepted today. This book begins with the fundamentals of economics, elucidating the conceptual relationship between economic theory and economic life. In “Maliyeye Dair Tetkikler” Neumark expounded on his views regarding the methods of public finance, asserting that fiscal science, like economics, begins with physiocracy.Prof. Dr. Fritz Neumark’s writings on the topic of foreign trade in the field of Turkish economy between 1938-1940 provide interdisciplinary insights. Neumark meticulously presented Türkiye’s foreign trade data for 1938, including export revenues, import expenditures, and the balance of payments, while also providing detailed information on exported and imported goods. Following the developments in foreign trade in 1938, Neumark penned an article about the foreign trade relations for the years 1939 and 1940. In this article, he discussed the price index study conducted by the Ministry of Economics, which resembles price evaluations associated with inflation.

The Economic and Academic Contributions of Fritz Neumark in Türkiye: The Impact of a German Scholar

Prof. Dr.

Reducing greenhouse gas emissions is essential in order to keep global warming at normal levels. Countries including Türkiye that account for almost all of the global greenhouse gas emissions have set net zero emissions targets for the mid-21st century. However, achieving these targets without developing new emissions mitigation tools seems difficult. Therefore, the most rational solution is to develop a greenhouse gas emissions reduction strategy based on carbon pricing. The aim of this study is to reveal the most effective and efficient greenhouse gas emissions reduction strategy for Türkiye. To achieve this, the article first evaluates Türkiye’s national emissions targets and the likelihood of achieving them. Next, the study evaluates carbon pricing options and discusses the most suitable option for Türkiye. The study then lists other reduction tools that will increase the public acceptability of carbon pricing and contribute to Türkiye’s emissions mitigation policy. The most popular of these is a tax or credit (bonuses) system. Adding regulations to tax laws (taxing the bad or bonusing the good) will encourage all behavioral efforts at reducing carbon emissions. The study’s conclusion section makes a general evaluation and develops concrete suggestions for Türkiye.Although per capita carbon emissions in Türkiye are below the Organization for Economic Co-operation and Development (OECD) average, Türkiye continues to be one of the countries with the largest source of emissions in absolute terms. Türkiye currently ranks 18th in terms of countries that emit the most emissions in the world. According to its updated nationally determined contributions (NDCs), Türkiye has committed itself to reducing greenhouse gas emissions by 41% of the reference levels in 2030. However, the International Monetary Fund’s (IMF) predictions are that this updated ambitious target will be difficult to achieve. In this case, Türkiye needs to adopt a number of new measures in addition to existing emissions mitigation tools. The most appropriate approach for this is to switch to carbon pricing. Carbon pricing is considered the most rational emissions reduction tool in terms of environmental effectiveness and economic efficiency. Carbon pricing continues to be an important source of income that countries can allocate for general purposes. Despite high inflation, financial pressures, and energy crises around the world, pricing revenues have reached a record level of $95 billion US dollars. Even in these difficult economic times, countries appear to be prioritizing carbon pricing policies to reduce emissions (especially high-income countries). This is a very remarkable source of income for countries such as Türkiye, whose informal economy is quite high (30% on average). Carbon pricing also has a number of important external benefits, including reducing deaths from local air pollution and reducing traffic congestion and accidents. In Türkiye, which has an exposure rate to local air pollution of 99.9%, carbon pricing will greatly contribute to the reduction of deaths caused by local air pollution.Carbon pricing must meet four key criteria. A carbon price must first cover all emissions sources. Secondly, the income generated should be used prudently. Thirdly, pricing should be scaled according to the damage caused to the environment. Fourthly, having pricing be stable/predictable is extremely important. A carbon tax naturally meets most of these basic criteria. However, the main problem in carbon tax implementation is that tax rates can be set very low due to various concerns. Additionally, the rates of carbon taxes are generally fixed and do not change suddenly. However, significant reforms were made in carbon tax rates, especially in 2018. In this context, some countries have started to develop variable tariffs that adjust the rate of carbon tax according to emissions targets. The Emissions Trading System (ETS) poses a more serious problem in terms of pricing. For example, ETS prices in the European Union (EU), the world’s largest carbon market, fluctuated significantly between 2006-2013. Such price volatility puts clean or renewable energy (REN) technology investments at risk. The most effective solution for this is to include price stabilization mechanisms in ETS prices, such as applying a price floor or ceiling.A carbon tax is a more suitable option for Türkiye. A carbon tax that would also cover other fossil fuels would be easy to incorporate and implement into the existing fuel tax system. A fuel tax has been applied in Türkiye for years, and the legal infrastructure for the carbon tax already exists. Therefore, no need exists for any separate carbon tax administration. Carbon pricing in Türkiye would also reduce the extent to which Türkiye’s emissions-intensive trade-exposed industries (EITEs) are affected by the EU Carbon Border Adjustment Mechanism (CBAM). The fact that the EU, which accounts for 34% of Türkiye’s imports and 42% of its exports, will begin to impose a carbon tax on its border will affect Türkiye in the long term. The most appropriate solution to reduce this negative impact is the introduction of an equivalent border regulation mechanism. Türkiye should introduce a Carbon Border Adjustment Mechanism (CBAM) similar to the EU’s. Although administratively simpler, other solutions involve more legal difficulties and, above all, give up all revenue.For carbon pricing to be successful, it must be supported by other emissions mitigation tools. Although these tools are not as effective as carbon pricing, they may be more publicly accepted because they are not reflected in energy prices. The share of renewable energy (REN) in Türkiye’s energy production is still low. Significant incentives are given to coal, which is one of the largest emissions sources. In order for Türkiye to achieve its net zero emissions target, the subsidies given to coal production must be gradually reduced, and renewable energy (REN) production must be further encouraged. Türkiye still uses a very low percentage of its solar and wind potential. In addition, the high percentage of hydro energy makes Türkiye very sensitive to energy risks. Although Türkiye’s most ideal solution for achieving its goals in the energy sector is carbon pricing, when considering the likelihood that this will be socially unacceptable, another alternative solution is to include bonuses in the energy tax system that will reduce emissions rates without increasing energy prices.&nbsp;Additional measures are needed to reduce the emissions from transportation vehicles in Türkiye. Special excise taxes, which include the main tax applied to new vehicle purchases in Türkiye, partially encourage the purchase of electric and hybrid vehicles. Despite this, the prices for low-emissions electric and hybrid vehicles are still higher than internal combustion engine vehicles. On the other hand, the annual use tax (motor vehicle tax), which is the second tax applied to vehicles, creates an incentive for the long-term use of older vehicles with higher emissions. A vehicle purchase tax system in which motor vehicle purchasing decisions are based on carbon emissions has not been implemented in Türkiye. In contrast, some of the Group of Twenty (G20) countries and EU countries have rearranged their motor vehicle purchase tax systems according to emissions. The most appropriate solution for Türkiye is to develop a similar emissions-based taxation system. Another effective solution is to charge a congestion fee during rush hour traffic. This will also provide important external benefits, such as reducing traffic accidents caused by congestion, shortening vehicle driving distances and reducing demand. Emissions from air transportation are also increasing rapidly in Türkiye. The most effective solution for this is a national aviation tax. Türkiye has an important goal of decarbonizing all new buildings by 2030 and all existing buildings by 2050. However, building renovations often encounter certain obstacles. In this case, the best solution for increasing building renewal rates is to include a bonuses system in the property tax law based on buildings’ energy performance. In the face of the inadequacy of global efforts at reducing carbon emissions, reducing methane emissions in the short term has become more important. One of the most effective solutions for this is methane taxation. Such a tax can also be implemented in the mining, agriculture and forestry, and waste sectors, which are the main sources of methane emissions. In Türkiye, a solid waste tax (per garbage bag) based on the waste in buildings will both encourage recycling and reduce methane emissions in landfills. Fuel taxes in Türkiye are not designed to take emissions into account. The basic principle in fuel taxes should be that tax rates must be determined to reflect environmental damage. Fuel prices in Türkiye are quite high on a global scale due to its very high special consumption taxes. However, because the tax focuses only on certain types of road fuel, it serves the purpose of generating revenue rather than reducing emissions. Türkiye still has a 98% dependence on oil for vehicle fuel. In this case, the most appropriate solution would be to switch to a system based on carbon pricing when taxing vehicle fuels.As a result, Türkiye has yet to have a carbon pricing policy. The carbon trading mechanism (ETS) is permitted by the Environmental Law. The Draft Law on Climate Change states that an ETS will be established. However, a carbon tax is a more suitable option for Türkiye. A national carbon tax, starting from the average price envisaged by the Paris Agreement and gradually rising to emissions targets, would align Türkiye’s medium- and long-term emissions targets. The predictions of the World Bank (WB) and IMF are also in line with this. Because the infrastructure already exists for the carbon tax, implementing it will not create a completely new obligation or additional burden. The carbon tax could cover all sources of pollution (especially road transport, which is a major source of emissions) and thus be more effective in combating emissions. Meanwhile, ETS is much more costly in administrative terms and generally covers large emitters. Still, its most attractive aspect is that it provides certainty in reaching emissions targets. For this purpose, ETS can be applied in the energy and industry sectors, and the carbon tax can be applied in the building and transportation sectors using a mixed system. Such a situation would require the harmonization of permits and trading/tax rate levels. Revenue from carbon pricing should be used primarily for reducing employment taxes and targeted subsidies for low-income households. Part of the revenue can also be allocated to promote renewable energy (REN) resources. With carbon pricing, carbon adjustment at the border will be required to maintain the competitiveness of Türkiye’s EITE industries. In order to increase the social acceptance of carbon pricing, it must be supported by other mitigation measures. Because carbon pricing will raise the prices of fossil fuels, it probably needs to be supported by other mitigation tools that have much higher public acceptance. What stands out among these is an emission-based tax and subsidy system. This can be implemented in almost all sectors. This system, which imposes additional taxes on emissions that occur above the average emissions rates and which provides tax reductions or subsidies for emissions that are below the average emissions rates, needs to be integrated into existing tax laws.

Reconsidering Türkiye’s Carbon Pricing Policy

Res. Assist. Dr.

Taxpayer psychology refers to all taxpayers’ perceptions, attitudes, and behaviors regarding taxes and taxation. Internal, personal, and demographic factors such as age, gender, education, profession, marital status, belief structure, and income level, as well as external and environmental factors such as high tax rates, tax burden level, frequency of tax amnesty, and the deterrent effect of tax penalties and audits determine taxpayers’ tax perceptions, attitudes, and behaviors. These factors also affect tax compliance and tax awareness.The study examines the previous studies in the literature on taxpayer psychology, such as applied studies that have investigated taxpayer attitudes and behaviors independently of the effects and consequences of earthquakes in the cities and regions that have been selected for experiencing any of the last three major earthquake disasters in Türkiye. In other words, the aim of the study is to examine various studies in the field of taxpayer psychology, specifically the limited studies in the literature on taxpayers in cities where the last three major earthquakes (i.e., the Kocaeli earthquake in 1999 and Kahramanmaraş earthquakes in 2023) had occurred. The justification for choosing these cities is that they represent different regions and cultural textures and are able to provide satisfactory results in terms of a regional comparison. The importance of the study is in how it demonstrates the general tax tendencies of taxpayers in earthquake zones irrespective of the earthquakes, as studies may have been conducted before or after the date of said earthquakes, in how it draws attention to what the taxpayers’ attitudes and behaviors towards taxes are, in how it introduces a new perspective to the subject by revealing the similarities and differences in terms of taxpayer psychology in Türkiye in general and between regions in particular, and in how it makes certain predictions for the future based on the results obtained from the research.Tax psychology is a discipline that addresses all dimensions of taxpayer psychology and basically focuses on tax mentality and tax morality. To say that tax problems can be completely eliminated if only these two elements are provided in a country is difficult. According to the international and national literature, however, tax losses and evasion can be greatly reduced to the extent that a tax mentality and a tax morale are formed in a society, in addition to informality largely becoming preventable and the problem of tax compliance being able to be practically eliminated by enabling voluntary participation in taxes and establishing tax awareness.Due to Türkiye’s geographical location, it is a country crossed by high tension fault lines. Therefore, the risk of an earthquake happening is extremely high. Historically, the country can be said to have had many violent and destructive earthquakes, with Kocaeli earthquake of August 17, 1999 and Kahramanmaraş earthquakes of February 6, 2023 being the recent main ones. Based on this and within the scope of a literature review, this article takes into consideration research on cities these earthquakes had greatly impacted. Apart from selecting earthquake cities as samples, however, the study does not aim to conduct any research on earthquakes, such as determining what needs to be done in the context of the effects, consequences, or tax psychology of earthquakes. Instead, the purpose of choosing these cities is to cover a wide area that allows for a regional comparison. In this context, the article examines many academic studies, especially doctoral dissertations, master’s theses, articles, and research books, and comparatively analyzes the research methods and findings with studies conducted in Türkiye in general and in the earthquake-affected regions and cities in particular before arriving at some conclusions. The detailed literature review found no study on taxpayer psychology to have specifically been conducted for Kahramanmaraş. The analysis does include cities other than Kahramanmaraş such as Kocaeli, Hatay, Gaziantep, Malatya, Adıyaman, Diyarbakır, Şanlıurfa, and Adana that had been affected by any of these three major earthquake disasters. In addition to these cities, the research also includes Istanbul, which may be at the locus of a major Marmara earthquake, as well as a sociological summary of Türkiye. Although the scarcity of studies in the field of tax psychology in these mentioned cities has made the research difficult, the conclusion has been made that focusing on the subject is important in order to provide a general idea. When compiling the studies in the literature, this article has included the most comprehensive studies for Türkiye in general (Zenginobuz et al., 2010), for the Southeastern Anatolia Region (Çiçek et al., 2008), and for the Eastern Anatolia Region (Gürçam, 2016) to allow for a comparison and a view of the general trends.When analyzing and evaluating all the findings obtained as a result of the literature review, some similarities and differences are encountered regarding the research conducted on the psychology of taxpayers in the cities and regions where the last three major earthquake disasters in Türkiye had occurred. At the same time, some parallel results were encountered with other studies measuring taxpayer psychology that had been conducted throughout Türkiye.The research conducted on the psychology of taxpayers in cities where the major earthquakes had occurred and on taxpayers throughout Türkiye made the common inference that voluntary tax compliance cannot be achieved due to the following reasons: paying taxes is a civic duty, tax rates and tax burdens are very high, the tax system is unfair, frequent tax amnesties reward those who do not pay, taxes are not sufficiently reflected in public services, public expenditures are ineffective and wasteful, the problem of informality further increases the tax burden, the tax administration takes a negative approach toward taxpayers, tax legislation is complex and changes frequently, and the numerous administrative formalities.&nbsp;Differences are found in terms of tax compliance and taxpayer psychology among the metropolitan cities that have experienced major earthquakes and other cities in the Marmara Region, the Eastern Anatolia Region, and the Southeastern Anatolia Region. In cities such as Istanbul and Kocaeli, the views on taxes and tax compliance are more positive compared to the cities where Kahramanmaraş earthquakes had occurred, while the psychological cost of tax compliance is lower. Many factors impact this, such as the level at which public services are utilized, ethnic identity and belonging, education level, and participation in business life.Based on the findings from the research conducted specifically for the cities where Kahramanmaraş earthquakes had affected, three situations stand out that differed from the research conducted for other cities. Firstly, in these cities taxpayers had positive views toward tax inspectors. Secondly, a relationship was found between support or sense of belonging to the government and tax payment behavior. In other words, those who supported the current government were prone to pay taxes unconditionally because they trusted the government. Thirdly, offering privileges to Syrian refugees and immigrants negatively affected competition in the eyes of taxpayers and did not provide a fair environment. Based on the findings in this context, the opinions that Syrians do not pay taxes, that they have no tax duties, and that citizens are not provided with any financial support while Syrians are provided with income support (e.g., Turkish tradesmen having difficulty fulfilling their tax duties) can be evaluated as being prevalent.When considering all these results, this study concludes that the need exists for participatory structural reforms in which taxpayers are included in the process by switching to policies and practices in which taxpayers’ demands and expectations are taken into account, in which taxpayers trust more, and with which they are prone to comply more voluntarily. When considering that increasing tax compliance depends on implementing a taxpayer-based approach, increasing the social acceptance of any regulation, policy, and practice regarding taxation becomes important, as well as approaching it with sensitivity. Particularly in the earthquake region, it is important that the tax expenditures (all kinds of incentives, subsidies, discounts, exceptions and exemptions) made by the state are appropriate for the purpose and aimed at mitigating relieving the grievances of all citizens affected by the earthquake.As a result of the literature review and evaluation in Türkiye, some deficiencies are identified in order to guide and shed light on future studies. Although many factors affecting taxpayer psychology are included in existing studies, results that are able to reveal the general situation were observed to not be sufficiently obtainable due to the narrow scope of the samples. The study’s contribution is demonstrated by the fact that almost no studies are found to have made regional comparisons due to the scarcity of regional studies. Another deficiency in the literature is the lack of studies on taxpayers living in the current 30 metropolitan municipalities in Türkiye. In addition, the taxpayer distributions (e.g., in terms of taxpayers who obtain all the income and revenue elements regarding income tax) in the studies that have been conducted and their scope in terms of the total number of taxpayers being narrow and unbalanced (i.e., mostly conducted with a small number of citizens paying similar taxes) are deficiencies that affect the degree of accuracy in the research results. Another observed deficiency is that the conducted studies had rarely preferred face-to-face meetings and interviews, which can produce more effective results, because they are more difficult and time-consuming. Instead, the studies had mostly been carried out remotely or using online survey methods. Finally, when making an evaluation and suggestion based on the earthquake regions selected as the sample group in this study, studies focusing on these cities are expected to contribute to the economic and financial policy of disaster management. In other words, conducting research that can shape government policies in cities and regions that experience natural disasters such as earthquakes and floods and encouraging interdisciplinary studies that include field research and project design will be appropriate roads to take.&nbsp;

Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review

Ercan

Veysel

Assoc. Prof. Dr.

Taxes constitute a pivotal source of revenue for countries. The timely collection of taxes in full is essential for governments’ ability to finance public services and ensure social welfare. However, ensuring tax compliance is crucial in the tax collection process. In the broadest sense, tax compliance refers to how individuals and businesses in a country adhere to tax laws. Tax compliance has implications for fiscal policies and extends its impact to various issues such as economic development, social inequality, business behaviors, and even political stability. Therefore, while research on tax compliance is essential for the effectiveness of tax administration and the design of tax policies, it can also have significant effects on general economic and social outcomes. In this context, tax compliance has become and will continue to be an essential research area for economists, legal experts, fiscal specialists, and public policymakers. Research on tax compliance can contribute to evaluating the effectiveness of tax policies, enhancing tax administration systems, guiding the design of tax policies and practices, and promoting tax justice. Therefore, tax compliance has garnered considerable attention in academic circles and applied policy domains. Recently, a growing body of research has occurred in this field, indicating an increased interest in the subject.&nbsp;The focal point of this study is the bibliometric analysis of master’s theses and doctoral dissertations conducted on tax compliance in Türkiye with the aim of comprehensively analyzing the various characteristics, publication trends, and research methodologies of these works regarding tax compliance. This study’s primary objective is to guide researchers interested in tax compliance. In this context, the study presents an overview of research conducted on tax compliance, identifies potential gaps, and offers researchers the opportunity to examine and scrutinize their work from various perspectives. In so doing, the study aims to enhance the quality of research on tax compliance, thereby contributing to developing more effective scientific studies.&nbsp;The study conducts its examinations and evaluations under five main headings. In this context, the first part of the study elucidates the definition and significance of tax compliance. The second and third sections conduct a conceptual evaluation of literature research and bibliometric analysis. The third section also provides insights into previous bibliometric studies on taxation and their outcomes and additionally explains the conceptual framework of bibliometric analysis within the research framework. The fourth section elaborates on the methodology of the study; namely, it thoroughly explains the method of this study by encompassing the data collection process, utilized data sources, and sampling methods. Furthermore, this section provides an elaborate explanation of the statistical techniques, software tools, and analytical procedures that are used for the data analysis. Lastly, the fifth section uses various parameters and analysis methods to thoroughly evaluate the data obtained within the scope of the study. Statistical analyses of the obtained data are conducted using figures, tables, and various visual tools. The analysis examines the data distributions, relationships, and trends, thus leading to significant findings and conclusions. This section aims to contribute to a deeper understanding of the study’s main findings through the data.The data obtained within the scope of the research have been meticulously analyzed by subjecting them to various parameters, including the types of theses and dissertations, their language, and their distributions by year, by advisor title, by authors’ gender, by university type, by university, by study type, by research approach and techniques used regarding their research methods, by accessibility, as well as by analyzing them by department and average page count. The findings have been extensively analyzed using Microsoft Excel, thus allowing for a comprehensive study evaluation and enabling an in-depth examination of the parameters.&nbsp;Upon examining the data obtained within the scope of the study, 59 master’s theses and doctoral dissertations were identified and thoroughly analyzed. These analyses revealed the topic of tax compliance to have been addressed by the Master’s and doctoral students studying at various universities. A concentration of studies was observed to have been conducted at certain universities such as Marmara University, Dokuz Eylül University, and Sakarya University. One of the conclusions drawn from the analyses is that a growing interest has occurred in tax compliance for master’s theses and doctoral dissertations in recent years. Intense research activity was also observed in this area, especially in 2019.Another finding obtained within the scope of the study is the examination of these authors’ genders. As a result of this analysis, a relatively similar number was observed for female and male authors. This finding can be considered noteworthy in emphasizing the significant contribution women are making to the scientific literature. Moreover, a substantial portion of the studies utilized quantitative analysis methods. Additionally, when examining the other results obtained within the study, these theses and dissertations are believed will guide researchers who intend to work in this field. Overall, the study provides information that can assist in determining the directions, methods, approaches, and various other aspects of these studies. In this way, the current study also aims to establish a better foundation for future research and contribute to the development of the field.

Bibliometric Analysis of Master’s Theses and Postgraduate Dissertations on Tax Compliance

Yasemin

Assoc. Prof.

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

Zafer

Assist. Prof.

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

@JOURNAL_BOX_FEATURED

Işıl

Naci

Prof.

Obezite Vergisi Üzerine Teorik İnceleme

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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 and scholarly 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.

The journal targets national and international audiences, has both national and international members in the editorial board, and aims to enhance international author contributions.

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.

There are no article processing charges or submission fees for any submitted or accepted articles. All expenses of the journal are covered by the Istanbul University.

As of 2024, the print version has been stopped. The journal has become an online-only publication.

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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 and scholarly journal.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 a platform that contribute to the scientific knowledge.The journal targets national and international audiences, has both national and international members in the editorial board, and aims to enhance international author contributions.Public finance, public economics, public policy, fiscal policy, public budgeting, behavioral finance, taxation and related subjects constitute the scope of the journal.

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 Sobiad

Indexing and Abstracting

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

Policies

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

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

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

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

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

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

Ethics

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

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

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

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

Peer Review

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

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="https://dergipark.org.tr/en/journal/3360/submission/step/manuscript/new" 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 1500-2000 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. 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Issue Type	Regular
Editor(s)	Yasemin Taşkın
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Journal of Public Finance Studies

ISSUE 71, 2024

The Economic and Academic Contributions of Fritz Neumark in Türkiye: The Impact of a German Scholar

Reconsidering Türkiye’s Carbon Pricing Policy

Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review

Bibliometric Analysis of Master’s Theses and Postgraduate Dissertations on Tax Compliance

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