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.

Fritz Neumark’ın Türkiye’deki İktisadi ve Akademik Katkıları: Alman Bir Akademisyenin Etkisi

Türkiye’nin Karbon Fiyatlandırma Politikasının Yeniden Gözden Geçirilmesi

Türkiye’de Seçili Şehir ve Bölgelerde Mükellef Psikolojisi: Literatürdeki Araştırmalar Üzerine Bir İnceleme

Vergi Uyumu Konulu Lisansüstü Tezlerin Bibliyometrik Analizi

@JOURNAL_BOX_CURRENT

Suzan

Servet

Tax is one of the most important economic events in modern economic relationships. On the one hand, tax constitutes the financing source of public services and the public sector; on the other hand, it affects income, wealth, and expenditures of economic actors. Tax and tax collection activities are determined by political decision-making processes and are closely related to the sociocultural structure of a society. As fiscal events, taxes are affected by political and economic developments and social and cultural developments. In this regard, taxation is a fiscal sociological phenomenon. A fiscal event has social, cultural, and religious aspects, and without considering these aspects, it is not possible to understand and explain social reality.Tax perceptions of individuals and societies, how they evaluate taxes, and their reactions to taxes can be explained by tax psychology. Analysing why individuals and taxpayers react to taxes is extremely important for achieving the goals and objectives expected from taxation and ensuring voluntary tax compliance. Tax awareness is the level of willingness to fulfil tax-related obligations of citizens who know the importance of tax in terms of the realization of public services. Social awareness of the necessity of taxation is crucial for establishing tax consciousness. Political powers should convince society that taxes they collect will be returned to society in an efficient and effective manner. How an individual perceives taxes and the tax awareness that follows are affected by many psychological and sociological factors. While tax audits and penalties increase tax awareness to a certain level, increasing tax awareness in society depends mostly on sociological and psychological factors.Individual factors affecting attitudes and behaviours towards tax are factors arising from the individual. These factors are subjective and vary from individual to individual. In this study, the factors that determine tax awareness and tax perception are demographic characteristics of the individual (gender, age, education, income level, etc.), tax morality, subjective tax burden, ability to pay taxes, political power, loyalty and trust in the state, perceived level of public expenditures, and taxpayers’ views on other taxpayers.The aim of this study is to investigate the factors affecting the tax awareness and perception of Akdeniz University students. There are many factors that affect individuals’ tax awareness and tax perception. In this framework, the subject of this study is whether there is a significant difference between the demographic characteristics, gender, faculties and departments, and education levels of Akdeniz University students in terms of tax awareness and tax perception. developing future tax policies considering the results of this research will help to reach tax capacity by increasing tax compliance, which will lead to an increase in tax revenues. This study is the second to investigate tax perception and tax awareness at the Akdeniz University scale and therefore contributes to the development of the existing literature. This study aims to determine how Akdeniz University students perceive taxes, their attitudes towards the Turkish Tax System, the impact of taxes on students’ voting preferences, their attitudes towards tax amnesty practises and evasion activities, and their level of tax awareness.Many studies have investigated higher education students’ tax perceptions and awareness in Turkey. These studies can be summarized at a few points in terms of sample scope. First, a significant number of studies have measured the tax perception and tax awareness of FEAS students (Ömürbek, et al., 2007; Sağlam, 2013; Serinkan and Erdoğan, 2017; Ayrangöl et al., 2017; Barlas and Güney, 2017; Başdağ, 2017; Karlılar and Kıral 2018; Tabakan and Orçun, 2018; Gürçam and Moç, 2019; Yanık and Doğan, 2022). The studies in the second part consisted of studies conducted at a single university as a whole or at different universities (Aydemir, 2013; Akkara and Gencel, 2016; Teyyare and&nbsp;Kumbaşlı, 2016; Çiçek and Bitlisli, 2017; Bulu, 2018; Karacan, 2019; Özdemir, 2021). The few studies in the last section cover two different departments such as finance-theology (Yeşilyurt, 2015; Kıral, 2018) and different faculties such as law-theology (Koban and Bulu, 2017).The research population is students studying at Akdeniz University in the 2021-2022 academic year. As of 2021, 66.209 students are studying at Akdeniz University. This figure was rounded up and taken as 66. 000. Because of the preliminary sampling, it was concluded that approximately 300 samples should be collected from the population. In this study, the sample size was decided to be 300 or more. A total of 656 surveys were administered to the students; 37 were not included in the analysis because some of the surveys were too damaged to be included in the analysis. The surveys were analysed with SPSS 27 package programme. In this study, a questionnaire was created using demographic information and statements obtained from studies on the subject in the literature. The questionnaire consisted of two parts. The first part includes the demographic information of the students consisting of 21 questions, and the second part includes 38 statements prepared according to a 5-point Likert scale to determine the attitudes and behaviours of the students towards tax.The SPSS package programme used for statistical analysis in the field of social sciences was used to analyse the dataset. After the data were entered, they were checked. Incorrect data were corrected, and the data were made ready for analysis. Frequency analysis was used to determine the numerical distribution of the data (in terms of numbers). Descriptive statistics were used to determine variance, standard deviation, and percentage values related to the data obtained.&nbsp;In this study, the Independent Sample t-test or its nonparametric equivalent Mann-Whitney U test was used to determine whether there was a significant difference between two independent groups, and One-Way Analysis of Variance (One Way Anova) or its nonparametric equivalent Kruskal–Wallis tests were used to determine whether there was a significant difference between more than two independent groups. Tukey and Schfee tests from post-hoc tests were used to determine the differences between the groups. The results obtained were interpreted at the 95% confidence interval and P&lt;0.05 significance level. Normality and reliability analyses of the dataset were performed.Factors affecting the tax perception and awareness of Akdeniz University students include the view of political power, the structure of taxes, the views of taxpayers on other taxpayers, the perception of public expenditures, tax justice, tax amnesties, and the level of deterrence of audits and penalties. Most Akdeniz University students perceive taxation as a civic duty and can establish a financial link between taxes and public services. It has been determined that most students do not know which taxes they pay, at what rates, and how much of their monthly income they pay in taxes. A significant proportion of students believe that public services will be disrupted if taxes are not paid.The findings of this study show that Akdeniz University students have negative attitudes towards the Turkish Tax System. It has been determined that students do not have enough information about the Turkish Tax System, they think tax audits are not effective and sufficient, and they think that taxation is not fair. No significant difference was found between the 1st and 4th grades in the subdimensions of tax perception, tax awareness, the Turkish Tax System and tax-voter behaviour. However, statistically significant differences were found between 1st and 4th graders in attitudes towards tax amnesty-evasion, and 4th graders had a higher score. Similarly, the subdimensions of tax perception and tax-voter behaviour did not differ between associate and undergraduate students. In order to test whether there is a significant difference between the attitudes of students who take tax courses and those who do not take tax courses, the students of the department of finance and the faculty of theology were compared. According to the findings, it was determined that the tax perception scores of theology and finance department students were above average, and there was no difference between the two departments.It was observed that there was no significant difference between theology and finance students in the sub-dimension of tax-voter behaviour, while there were differences between departments in the sub-dimensions of tax awareness, the Turkish Tax System, and tax amnesty and evasion. Students establish a link between taxes and democracy at an average level and think that the taxes paid are not used correctly and that they do not receive their money’s worth. It has been determined that students want to learn the fiscal policies of the political party they support, that their voting preferences will not change even if the party they do not support reduces taxes, that the tax burden and tax rates are partially effective on students’ voting preferences, and that political views are more effective on voting preferences.&nbsp;Raising students’ awareness of taxation is also important for raising future generations. In this context, an elective course called "Budget Literacy" can be offered to university students regardless of their faculties and departments. At this point, the necessity and importance of taxation and the awareness that each citizen is responsible for the continuity of income needed by the public can be contributed.&nbsp;

Vergi Algısı ve Vergi Bilinci Üzerine Ampirik Bir Araştırma: Akdeniz Üniversitesi Örneği

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Zafer

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TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

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Işıl

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OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

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İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi yayımı olan Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, açık erişimli, hakemli, yılda iki kere Mayıs ve Kasım aylarında yayımlanan, bilimsel bir dergidir. 1955 yılında kurulmuştur. Derginin ismi 2020 yılında Maliye Çalışmaları Dergisi – Journal of Public Finance Studies olarak değiştirilmiştir. Derginin önceki ismi Maliye Araştırma Merkezi Konferansları’dır (ISSN: 1304-0251).

Dergiye yayımlanması için gönderilen bilimsel makaleler Türkçe ya da İngilizce olmalıdır.

Dergi, ulusal ve uluslararası camiaları hedeflemekte, yayın kurulunda hem ulusal hem de uluslararası üyeler bulunmakta ve uluslararası yazar katkılarını artırmayı amaçlamaktadır.

Maliye Çalışmaları Dergisi - Journal of Public Finance Studies’in kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur. 

Derginin hedef kitlesi akademisyenler, araştırmacılar, profesyoneller, öğrenciler ve ilgili mesleki, akademik kurum ve kuruluşlardır.

Dergiye gönderilen ya da yayın için kabul edilen makaleler için işlemleme ücreti ya da gönderim ücreti alınmaz. Derginin tüm giderleri İstanbul Üniversitesi tarafından karşılanmaktadır.

2024 itibariyle basılı versiyon durdurulmuştur. Dergi sadece online olarak yayınlanmaktadır.

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Maliye Çalışmaları Dergisi

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İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi yayımı olan Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, açık erişimli, hakemli, bilimsel bir dergidir.Maliye Çalışmaları Dergisi - Journal of Public Finance Studies, maliye, kamu ekonomisi ve kamu kesiminin çeşitli sorunları hakkında teorik ve uygulamalı araştırmalar yayımlamayı ve bilimsel bilginin gelişimine katkı sunan  bir platform sağlamayı amaçlar.Dergi, ulusal ve uluslararası camiaları hedeflemekte, yayın kurulunda hem ulusal hem de uluslararası üyeler bulunmakta ve uluslararası yazar katkılarını artırmayı amaçlamaktadır.Maliye Çalışmaları Dergisi’nin kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur.

Amaç ve Kapsam

<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 Source Cabells Journalytics Sobiad

Dizinler

Dergi yayın etiğinde en yüksek standartlara bağlıdır ve <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, <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>, <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a> ve <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> tarafından yayınlanan etik yayıncılık ilkelerini benimser; Principles of Transparency and Best Practice in Scholarly Publishing başlığı altında ifade edilen ilkeler için: <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> Gönderilen makaleler derginin amaç ve kapsamına uygun olmalıdır. Orijinal, yayınlanmamış ve başka bir dergide değerlendirme sürecinde olmayan, her bir yazar tarafından içeriği ve gönderimi onaylanmış yazılar değerlendirmeye kabul edilir. Makale yayınlanmak üzere Dergiye gönderildikten sonra yazarlardan hiçbirinin ismi, tüm yazarların yazılı izni olmadan yazar listesinden silinemez ve yeni bir isim yazar olarak eklenemez ve yazar sırası değiştirilemez.İntihal, duplikasyon, sahte yazarlık/inkar edilen yazarlık, araştrma/veri fabrikasyonu, makale dilimleme, dilimleyerek yayın, telif hakları ihlali ve çıkar çatışmasının gizlenmesi, etik dışı davranışlar olarak kabul edilir. Kabul edilen etik standartlara uygun olmayan tüm makaleler yayından çıkarılır. Buna yayından sonra tespit edilen olası kuraldışı, uygunsuzluklar içeren makaleler de dahildir.İntihal Ön kontrolden geçirilen makaleler, iThenticate yazılımı kullanılarak intihal için taranır. İntihal/kendi kendine intihal tespit edilirse yazarlar bilgilendirilir. Editörler, gerekli olması halinde makaleyi değerlendirme ya da üretim sürecinin çeşitli aşamalarında intihal kontrolüne tabi tutabilirler. Yüksek benzerlik oranları, bir makalenin kabul edilmeden önce ve hatta kabul edildikten sonra reddedilmesine neden olabilir. Makalenin türüne bağlı olarak, bunun oranın %15 veya %20'den az olması beklenir.Çift Kör Hakemlikİntihal kontrolünden sonra, uygun olan makaleler baş editör tarafından orijinallik, metodoloji, işlenen konunun önemi ve dergi kapsamı ile uyumluluğu açısından değerlendirilir. Editör, makalelerin adil bir şekilde çift taraflı kör hakemlikten geçmesini sağlar ve makale biçimsel esaslara uygun ise, gelen yazıyı yurtiçinden ve /veya yurtdışından en az iki hakemin değerlendirmesine sunar, hakemler gerek gördüğü takdirde yazıda istenen değişiklikler yazarlar tarafından yapıldıktan sonra yayınlanmasına onay verir.

Politikalar

Dergi açık erişimlidir ve derginin tüm içeriği okura ya da okurun dahil olduğu kuruma ücretsiz olarak sunulur. Okurlar, ticari amaç haricinde, yayıncı ya da yazardan izin almadan dergi makalelerinin tam metnini okuyabilir, indirebilir, kopyalayabilir, arayabilir ve link sağlayabilir. Bu <a href="https://www.budapestopenaccessinitiative.org/translations/turkish-translation" target="_blank">BOAI</a> açık erişim tanımıyla uyumludur. Derginin açık erişimli makaleleri Creative Commons Atıf-GayrıTicari 4.0 Uluslararası (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.tr" target="_blank">CC BY-NC 4.0</a>) olarak lisanslıdır.

Derginin tüm giderleri İstanbul Üniversitesi tarafından karşılanmaktadır. Dergide makale yayını ve makale süreçlerinin yürütülmesi ücrete tabi değildir. Dergiye gönderilen ya da yayın için kabul edilen makaleler için işlemleme ücreti ya da gönderim ücreti alınmaz.

Yazarlar dergide yayınlanan çalışmalarının telif hakkına sahiptirler ve çalışmaları  Creative Commons Atıf-GayrıTicari 4.0 Uluslararası (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.tr" target="_blank">CC BY-NC 4.0</a>) olarak lisanslıdır. CC BY-NC 4.0 lisansı, eserin ticari kullanım dışında her boyut ve formatta paylaşılmasına, kopyalanmasına, çoğaltılmasına ve orijinal esere uygun şekilde atıfta bulunmak kaydıyla yeniden düzenleme, dönüştürme ve eserin üzerine inşa etme dâhil adapte edilmesine izin verir.

Editörler, yayınlanan makalede, bulguları, yorumları ve sonuçları etkilemeyen küçük hatalar tespit edilirse düzeltme yayınlamayı düşünebilirler. Editörler, bulguları ve sonuçları geçersiz kılan büyük hatalar / ihlaller söz konusu olduğunda, makaleyi geri çekmeyi düşünmelidir. Yazarlar tarafından araştırma veya yayını kötüye kullanmaya yönelik olasılık söz konusu ise; bulguların güvenilir olmadığına ve yazarların kurumlarının olayı soruşturmadığına dair kanıtlar var veya olası soruşturma haksız veya sonuçsuz görünüyor ise, editörler endişe ifadesi yayınlamayı düşünmelidir. Düzeltme, geri çekme veya endişe ifadesi ile ilgili olarak <a href="https://publicationethics.org/resources/flowcharts/complete-set-english" target="_blank">COPE</a> ve <a href="https://www.icmje.org/recommendations/" target="_blank">ICJME</a> yönergeleri dikkate alınır.

Dergide yayınlanan tüm yazıların korunmasını ve kalıcı olarak erişilebilir olmasını sağlamak için makaleler, ulusal bir arşiv sitesi olarak hizmet veren ve aynı zamanda LOCKSS'in içeriği toplamasına, korumasına ve sunmasına izin veren Dergipark'ta saklanmaktadır.Ek olarak, yazarların kendilerinin makalelerinin son PDF sürümünü Open Archives Initiative (<a href="https://www.openarchives.org/" target="_blank">https://www.openarchives.org/</a>) standartlarına uygun açık elektronik arşivlerde arşivlemeleri önerilir. Yazarlar, yayınladıkları arşiv versiyonundan, İ.Ü. Yayınevinin dergi web sitesinin URL'sine bağlantı sağlamalıdır.

Maliye Çalışmaları Dergisi-Journal of Public Finance Studies, yayın etiğinde en yüksek standartlara bağlıdır ve <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, <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>, <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a> ve <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> tarafından yayınlanan etik yayıncılık ilkelerini benimser; Principles of Transparency and Best Practice in Scholarly Publishing başlığı altında ifade edilen ilkeler için adres: <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>Gönderilen tüm makaleler orijinal, yayınlanmamış ve başka bir dergide değerlendirme sürecinde olmamalıdır. Her bir makale editörlerden biri ve en az iki hakem tarafından çift kör değerlendirmeden geçirilir. İntihal, duplikasyon, sahte yazarlık/inkar edilen yazarlık, araştrma/veri fabrikasyonu, makale dilimleme, dilimleyerek yayın, telif hakları ihlali ve çıkar çatışmasının gizlenmesi, etik dışı davranışlar olarak kabul edilir.Kabul edilen etik standartlara uygun olmayan tüm makaleler yayından çıkarılır. Buna yayından sonra tespit edilen olası kuraldışı, uygunsuzluklar içeren makaleler de dahildir.

Etik

Dergi araştırma etiğinde en yüksek standartları gözetir ve aşağıda tanımlanan uluslararası araştırma etiği ilkelerini benimser. Makalelerin etik kurallara uygunluğu yazarların sorumluluğundadır.<ul><li>Araştırmanın tasarlanması, tasarımın gözden geçirilmesi ve araştırmanın yürütülmesinde, bütünlük, kalite ve şeffaflık ilkeleri sağlanmalıdır.</li><li>Araştırma ekibi ve katılımcılar, araştırmanın amacı, yöntemleri ve öngörülen olası kullanımları; araştırmaya katılımın gerektirdikleri ve varsa riskleri hakkında tam olarak bilgilendirilmelidir.</li><li>Araştırma katılımcılarının sağladığı bilgilerin gizliliği ve yanıt verenlerin gizliliği sağlanmalıdır. Araştırma katılımcıların özerkliğini ve saygınlığını koruyacak şekilde tasarlanmalıdır.</li><li>Araştırma katılımcıları gönüllü olarak araştırmada yer almalı, herhangi bir zorlama altında olmamalıdırlar.</li><li>Katılımcıların zarar görmesinden kaçınılmalıdır. Araştırma, katılımcıları riske sokmayacak şekilde planlanmalıdır.</li><li>Araştırma bağımsızlığıyla ilgili açık ve net olunmalı; çıkar çatışması varsa belirtilmelidir.</li><li>Deneysel çalışmalarda, araştırmaya katılmaya karar veren katılımcıların yazılı bilgilendirilmiş onayı alınmalıdır. Çocukların ve vesayet altındakilerin veya tasdiklenmiş akıl hastalığı bulunanların yasal vasisinin onayı alınmalıdır.</li><li>Çalışma herhangi bir kurum ya da kuruluşta gerçekleştirilecekse bu kurum ya da kuruluştan çalışma yapılacağına dair onay alınmalıdır.</li><li>İnsan öğesi bulunan çalışmalarda, “yöntem” bölümünde katılımcılardan “bilgilendirilmiş onam” alındığının ve çalışmanın yapıldığı kurumdan etik kurul onayı alındığı belirtilmesi gerekir.</li></ul>

Makalelerin bilimsel ve etik kurallara uygunluğu yazarların sorumluluğundadır. Yazar makalenin orijinal olduğu, daha önce başka bir yerde yayınlanmadığı ve başka bir yerde, başka bir dilde yayınlanmak üzere değerlendirmede olmadığı konusunda teminat sağlamalıdır. Uygulamadaki telif kanunları ve anlaşmaları gözetilmelidir. Telife bağlı materyaller (örneğin tablolar, şekiller veya büyük alıntılar) gerekli izin ve teşekkürle kullanılmalıdır. Başka yazarların, katkıda bulunanların çalışmaları ya da yararlanılan kaynaklar uygun biçimde kullanılmalı ve referanslarda belirtilmelidir.Gönderilen makalede tüm yazarların akademik ve bilimsel olarak doğrudan katkısı olmalıdır, bu bağlamda “yazar” yayınlanan bir araştırmanın kavramsallaştırılmasına ve dizaynına, verilerin elde edilmesine, analizine ya da yorumlanmasına belirgin katkı yapan, yazının yazılması ya da bunun içerik açısından eleştirel biçimde gözden geçirilmesinde görev yapan birisi olarak görülür. Yazar olabilmenin diğer koşulları ise, makaledeki çalışmayı planlamak veya icra etmek ve / veya revize etmektir. Fon sağlanması, veri toplanması ya da araştırma grubunun genel süpervizyonu tek başına yazarlık hakkı kazandırmaz. Yazar olarak gösterilen tüm bireyler sayılan tüm ölçütleri karşılamalıdır ve yukarıdaki ölçütleri karşılayan her birey yazar olarak gösterilebilir. Yazarların isim sıralaması ortak verilen bir karar olmalıdır. Tüm yazarlar yazar sıralamasını <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formunda</a> imzalı olarak belirtmek zorundadırlar.Yazarlık için yeterli ölçütleri karşılamayan ancak çalışmaya katkısı olan tüm bireyler “teşekkür / bilgiler” kısmında sıralanmalıdır. Bunlara örnek olarak ise sadece teknik destek sağlayan, yazıma yardımcı olan ya da sadece genel bir destek sağlayan, finansal ve materyal desteği sunan kişiler verilebilir.Bütün yazarlar, araştırmanın sonuçlarını ya da bilimsel değerlendirmeyi etkileyebilme potansiyeli olan finansal ilişkiler, çıkar çatışması ve çıkar rekabetini beyan etmelidirler. Bir yazar kendi yayınlanmış yazısında belirgin bir hata ya da yanlışlık tespit ederse, bu yanlışlıklara ilişkin düzeltme ya da geri çekme için editör ile hemen temasa geçme ve işbirliği yapma sorumluluğunu taşır.

Baş editör, makaleleri, yazarların etnik kökeninden, cinsiyetinden, cinsel yöneliminden, uyruğundan, dini inancından ve siyasi felsefesinden bağımsız olarak değerlendirir. Yayına gönderilen makalelerin adil bir şekilde çift taraflı kör hakem değerlendirmesinden geçmelerini sağlar. Gönderilen makalelere ilişkin tüm bilginin, makale yayınlanana kadar gizli kalacağını garanti eder. Baş editör içerik ve yayının toplam kalitesinden sorumludur. Gereğinde hata sayfası yayınlamalı ya da düzeltme yapmalıdır.Baş editör; yazarlar, editörler ve hakemler arasında çıkar çatışmasına izin vermez. Hakem atama konusunda tam yetkiye sahiptir ve Dergide yayınlanacak makalelerle ilgili nihai kararı vermekle yükümlüdür.Hakemlerin araştırmayla ilgili, yazarlarla ve/veya araştırmanın finansal destekçileriyle çıkar çatışmaları olmamalıdır. Değerlendirmelerinin sonucunda tarafsız bir yargıya varmalıdırlar. Gönderilmiş yazılara ilişkin tüm bilginin gizli tutulmasını sağlamalı ve yazar tarafında herhangi bir telif hakkı ihlali ve intihal fark ederlerse editöre raporlamalıdırlar. Hakem, makale konusu hakkında kendini vasıflı hissetmiyor ya da zamanında geri dönüş sağlaması mümkün görünmüyorsa, editöre bu durumu bildirmeli ve hakem sürecine kendisini dahil etmemesini istemelidir.Değerlendirme sürecinde editör hakemlere gözden geçirme için gönderilen makalelerin, yazarların özel mülkü olduğunu ve bunun imtiyazlı bir iletişim olduğunu açıkça belirtir. Hakemler ve yayın kurulu üyeleri başka kişilerle makaleleri tartışamazlar. Hakemlerin kimliğinin gizli kalmasına özen gösterilmelidir. Bazı durumlarda editörün kararıyla, ilgili hakemlerin makaleye ait yorumları aynı makaleyi yorumlayan diğer hakemlere gönderilerek hakemlerin bu süreçte aydınlatılması sağlanabilir.

Daha önce yayınlanmamış ya da yayınlanmak üzere başka bir dergide halen değerlendirmede olmayan ve her bir yazar tarafından onaylanan makaleler değerlendirilmek üzere kabul edilir.Ön değerlendirmeyi geçen yazılar iThenticate intihal tarama programından geçirilir. İntihal incelemesinden sonra, uygun makaleler Editör tarafından orijinaliteleri, metodolojileri, makalede ele alınan konunun önemi ve derginin kapsamına uygunluğu açısından değerlendirilir.Editör, gönderilen makale biçimsel esaslara uygun ise, gelen yazıyı yurtiçinden ve /veya yurtdışından en az iki hakemin değerlendirmesine sunar, hakemler gerek gördüğü takdirde yazıda istenen değişiklikler yazarlar tarafından yapıldıktan sonra yayınlanmasına onay verir.

Hakemlik Hakkında

<div>• Daha önce yayınlanmamış ya da yayınlanmak üzere başka bir dergide halen değerlendirmede olmayan ve her bir yazar tarafından onaylanan makaleler değerlendirilmek üzere kabul edilir.• Gönderilen ve ön kontrolü geçen makaleler iThenticate yazılımı kullanılarak plagiarizm için taranır.• Plagiarizm kontrolünden sonra, uygun olan makaleler baş editör tarafından orijinallik, metodoloji, işlenen konunun önemi ve dergi kapsamı ile uyumluluğu açısından değerlendirilir.• Editör, makaleleri, yazarların etnik kökeninden, cinsiyetinden, uyruğundan, dini inancından ve siyasi felsefesinden bağımsız olarak değerlendirir. Yayına gönderilen makalelerin adil bir şekilde çift taraflı kör hakem değerlendirmesinden geçmelerini sağlar.• Seçilen makaleler en az iki ulusal/uluslararası hakeme değerlendirmeye gönderilir.• Yayın kararı, hakemlerin talepleri doğrultusunda yazarların gerçekleştirdiği düzenlemelerin ve hakem sürecinin sonrasında baş editör tarafından verilir.• Hakemlerin değerlendirmeleri objektif olmalıdır. Hakem süreci sırasında hakemlerin aşağıdaki hususları dikkate alarak değerlendirmelerini yapmaları beklenir.-Makale yeni ve önemli bir bilgi içeriyor mu?-Öz, makalenin içeriğini net ve düzgün bir şekilde tanımlıyor mu?-Yöntem bütünlüklü ve anlaşılır şekilde tanımlanmış mı?-Yapılan yorum ve varılan sonuçlar bulgularla kanıtlanıyor mu?-Alandaki diğer çalışmalara yeterli referans verilmiş mi?-Dil kalitesi yeterli mi?• Hakemler, gönderilen makalelere ilişkin tüm bilginin, makale yayınlanana kadar gizli kalmasını sağlamalı ve yazar tarafında herhangi bir telif hakkı ihlali ve intihal fark ederlerse editöre raporlamalıdırlar.• Hakem, makale konusu hakkında kendini vasıflı hissetmiyor ya da zamanında geri dönüş sağlaması mümkün görünmüyorsa, editöre bu durumu bildirmeli ve hakem sürecine kendisini dahil etmemesini istemelidir.• Değerlendirme sürecinde editör hakemlere gözden geçirme için gönderilen makalelerin, yazarların özel mülkü olduğunu ve bunun imtiyazlı bir iletişim olduğunu açıkça belirtir.• Hakemler ve yayın kurulu üyeleri başka kişilerle makaleleri tartışamazlar.</div><div>• Hakemlerin kimliği gizli kalmalıdır ve bu özenle sağlanmalıdır.</div>

DilDergide Türkçe, İngilizce makaleler yayımlanır. Gönderilen makalelerde makale dilinde öz, İngilizce öz ve İngilizce geniş özet olmalıdır. Ancak makale İngilizce ise, İngilizce geniş özet istenmez.Yazıların Hazırlanması ve Yazım KurallarıAksi belirtilmedikçe gönderilen yazılarla ilgili tüm yazışmalar ilk yazarla yapılacaktır. Makale gönderimi online olarak <a href="https://dergipark.org.tr/tr/pub/jpfs" target="_blank">https://dergipark.org.tr/tr/pub/jpfs</a> sayfasından erişilen <a href="https://dergipark.org.tr/en/journal/3360/submission/step/manuscript/new" target="_blank">http://dergipark.gov.tr/login</a> üzerinden yapılmalıdır. Gönderilen yazılar, makale türünü belirten ve makaleyle ilgili detayları içeren (bkz: Son Kontrol Listesi) <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/EF423919F5A644509CA7C08C8C031AE0" target="_blank">Kapak Sayfası</a>; yazının elektronik formunu içeren Microsoft Word 2003 ve üzerindeki versiyonları ile yazılmış elektronik dosya ve tüm yazarların imzaladığı <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a> eklenerek gönderilmelidir.1. Çalışmalar, A4 boyutundaki kağıdın bir yüzüne, üst, alt, sağ ve sol taraftan 2,5 cm. boşluk bırakılarak, 10 punto Times New Roman harf karakterleriyle ve 1,5 satır aralık ölçüsü ile hazılanmalıdır. Ana makale dosyası, çift taraflı kör hakemlik gereği yazar bilgilerini içermemelidir.2. Yayımlanmak üzere gönderilen makale ile birlikte yazar bilgilerini içeren <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/EF423919F5A644509CA7C08C8C031AE0" target="_blank">kapak sayfası</a> gönderilmelidir. Kapak sayfasında, makalenin başlığı, yazar veya yazarların bağlı bulundukları kurum ve unvanları, kendilerine ulaşılabilecek adresler, cep, iş numaraları ve e-posta adresleri yer almalıdır (bkz. Son Kontrol Listesi).3. Giriş bölümünden önce 180-200 sözcük arasında çalışmanın kapsamını, amacını, ulaşılan sonuçları ve kullanılan yöntemi kaydeden Türkçe ve İngilizce öz ile 1500-2000 kelimelik İngilizce genişletilmiş özet yer almalıdır. Çalışmanın İngilizce başlığı İngilizce özün üzerinde yer almalıdır. İngilizce ve Türkçe özlerin altında çalışmanın içeriğini temsil eden 5 İngilizce, 5 Türkçe anahtar kelime yer almalıdır. İngilizce genişletilmiş özet İngilizce olmayan makaleler için zorunludur.4. Çalışmaların başlıca şu unsurları içermesi gerekmektedir: Başlık, Türkçe öz ve anahtar kelimeler; yabancı dilde başlık, İngilizce öz ve anahtar kelimeler; İngilizce genişletilmiş özet, ana metin bölümleri, son notlar ve kaynaklar.5. Araştırma makalelerinde bölümler şu şekilde olmalıdır: “GİRİŞ”, “AMAÇ VE YÖNTEM”, “BULGULAR”, “TARTIŞMA VE SONUÇ”, ”SON NOTLAR” “KAYNAKLAR” ve “TABLOLAR VE ŞEKİLLER”. Derleme ve yorum yazıları için ise, çalışmanın öneminin belirtildiği, sorunsal ve amacın somutlaştırıldığı “GİRİŞ” bölümünün ardından diğer bölümler gelmeli ve çalışma “TARTIŞMA VE SONUÇ”, ”SON NOTLAR”, “KAYNAKLAR” ve “TABLOLAR VE ŞEKİLLER” şeklinde bitirilmelidir.6. Çalışmanın başında yer alan giriş bölümü “1. Giriş” şeklinde belirtilmelidir. Gönderilen çalışmalarda sorunsalın betimlendiği ve çalışmanın öneminin belirtildiği tüm bölüm ve alt bölümler numaralandırılmalıdır. Bu düzenlemede, bölümler sırasıyla 1,2,3,4 şeklinde numaralanırken, alt bölümler ve onların da altındakiler için 1.1., 1.2., 2.1., 2.2., ve 1.1.1., 1.2.1, 1.2.2., 2.1.1., 2.1.2 gibi birden çok haneli şekilde olmalıdır.7. Çalışmalarda tablo, grafik ve şekil gibi göstergeler numaralandırılarak, tanımlayıcı bir başlık ile birlikte verilmelidir.8. Referanslar derginin benimsediği American Psychological Association (APA) 6 stiline uygun olarak hazırlanmalıdır.9. Kurallar dâhilinde dergimize yayımlanmak üzere gönderilen çalışmaların her türlü sorumluluğu ve çalışmada geçen görüşler yazar/yazarlarına aittir.

Yazım Kuralları

İstanbul Üniversitesi Maliye Çalışmaları Dergisi, metin içi alıntılama ve kaynak gösterme için APA (American Psychological Association) kaynak sitilinin 6. edisyonunu benimser. APA 6. edisyon hakkında bilgi için:- 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>Kaynakların doğruluğundan yazar(lar) sorumludur. Tüm kaynaklar metinde belirtilmelidir. Kaynaklar aşağıdaki örneklerdeki gibi gösterilmelidir. Metin İçinde Kaynak GöstermeKaynaklar metinde parantez içinde yazarların soyadı ve yayım tarihi yazılarak belirtilmelidir.Birden fazla kaynak gösterilecekse kaynaklar arasında (;) işareti kullanılmalıdır. Kaynaklar alfabetik olarak sıralanmalıdır.Örnekler: Birden fazla kaynak; (Esin ve ark., 2002, s. 43; Karasar 1995, s. 197-198)Tek yazarlı kaynak; (Akyolcu, 2007, s. 62)İki yazarlı kaynak; (Sayıner ve Demirci 2007, s. 72)Üç, dört ve beş yazarlı kaynak; Metin içinde ilk kullanımda: (Ailen, Ciambrune ve Welch 2000, s. 12–13) Metin içinde tekrarlayan kullanımlarda: (Ailen ve ark., 2000)Altı ve daha çok yazarlı kaynak; (Çavdar ve ark., 2003, s. 34)Kaynaklar Bölümünde Kaynak Gösterme Kullanılan tüm kaynaklar metnin sonunda ayrı bir bölüm halinde yazar soyadlarına göre alfabetik olarak numaralandırılmadan verilmelidir. Kaynak yazımı ile ilgili örnekler aşağıda verilmiştir.Kitapa) Türkçe Kitap Karasar, N. (1995). Araştırmalarda rapor hazırlama (8.bs). Ankara: 3A Eğitim Danışmanlık Ltd. b) Türkçeye Çevrilmiş Kitap Mucchielli, A. (1991). Zihniyetler (A. Kotil, Çev.). İstanbul: İletişim Yayınları. c) Editörlü Kitap Ören, T., Üney, T. ve Çölkesen, R. (Ed.). (2006). Türkiye bilişim ansiklopedisi. İstanbul: Papatya Yayıncılık. d) Çok Yazarlı Türkçe Kitap Tonta, Y., Bitirim, Y. ve Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme. Ankara: Total Bilişim. e) İngilizce Kitap Kamien R., &amp; Kamien A. (2014). Music: An appreciation. New York, NY: McGraw-Hill Education. f) İngilizce Kitap İçerisinde Bölüm 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) Türkçe Kitap İçerisinde Bölüm Erkmen, T. (2012). Örgüt kültürü: Fonksiyonları, öğeleri, işletme yönetimi ve liderlikteki önemi. M. Zencirkıran (Ed.), Örgüt sosyolojisi kitabı içinde (s. 233–263). Bursa: Dora Basım Yayın.h) Yayımcının ve Yazarın Kurum Olduğu Yayım Türk Standartları Enstitüsü. (1974). Adlandırma ilkeleri. Ankara: Yazar.Makalea) Türkçe Makale Mutlu, B. ve Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri. İstanbul Üniversitesi Florence Nightingale Hemşirelik Dergisi, 15(60), 179–182. b) İngilizce Makale 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) Yediden Fazla Yazarlı Makale 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) DOI’si Olmayan Online Edinilmiş Makale Al, U. ve Doğan, G. (2012). Hacettepe Üniversitesi Bilgi ve Belge Yönetimi Bölümü tezlerinin atıf analizi. Türk Kütüphaneciliği, 26, 349–369. Erişim adresi: <a href="http://www.tk.org.tr/" target="_blank">http://www.tk.org.tr/</a> e) DOI’si Olan Makale 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 Olarak Yayımlanmış Makale Smith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. <a href="http://dx.doi.org/10.1037/a45d7867" target="_blank">http://dx.doi.org/10.1037/a45d7867</a> g) Popüler Dergi Makalesi Semercioğlu, C. (2015, Haziran). Sıradanlığın rayihası. Sabit Fikir, 52, 38–39. Tez, Sunum, Bildiri a) Türkçe Tezler Sarı, E. (2008). Kültür kimlik ve politika: Mardin’de kültürlerarasılık. (Doktora Tezi). Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara. b)Ticari Veritabanında Yer Alan Yüksek Lisans Ya da Doktora Tezi Van Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses. (UMI No. 9943436) c) Kurumsal Veritabanında Yer Alan İngilizce Yüksek Lisans/Doktora Tezi 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 Retrieved from: http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portali d) Web’de Yer Alan İngilizce Yüksek Lisans/Doktora Tezi 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.htmle) Dissertations Abstracts International’da Yer Alan Yüksek Lisans/Doktora Tezi 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. f) Sempozyum Katkısı 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 American Psychological Association meeting, Orlando, FL. g) Online Olarak Erişilen Konferans Bildiri Özeti Çınar, M., Doğan, D. ve Seferoğlu, S. S. (2015, Şubat). Eğitimde dijital araçlar: Google sınıf uygulaması üzerine bir değerlendirme [Öz]. Akademik Bilişim Konferansında sunulan bildiri, Anadolu Üniversitesi, Eskişehir. Erişim adresi: http://ab2015.anadolu.edu.tr /index.php?menu=5&amp;submenu=27 h) Düzenli Olarak Online Yayımlanan Bildiriler 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 i) Kitap Şeklinde Yayımlanan Bildiriler Schneider, R. (2013). Research data literacy. S. Kurbanoğlu ve ark. (Ed.), Communications in Computer and Information Science: Vol. 397. Worldwide Communalities and Challenges in Information Literacy Research and Practice içinde (s. 134–140). Cham, İsviçre: Springer. http://dx.doi.org/10.1007/978-3-319-03919-0 j) Kongre Bildirisi Çepni, S., Bacanak A. ve Özsevgeç T. (2001, Haziran). Fen bilgisi öğretmen adaylarının fen branşlarına karşı tutumları ile fen branşlarındaki başarılarının ilişkisi. X. Ulusal Eğitim Bilimleri Kongresi’nde sunulan bildiri, Abant İzzet Baysal Üniversitesi, Bolu Diğer Kaynaklara) Gazete Yazısı Toker, Ç. (2015, 26 Haziran). ‘Unutma’ notları. Cumhuriyet, s. 13. b) Online Gazete Yazısı Tamer, M. (2015, 26 Haziran). E-ticaret hamle yapmak için tüketiciyi bekliyor. Milliyet. Erişim adresi: http://www.milliyet 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 Ansiklopedi/Sözlük Bilgi mimarisi. (2014, 20 Aralık). Vikipedi içinde. Erişim adresi: http://tr.wikipedia.org/wiki/Bilgi_mimarisi 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 Radyo ODTÜ (Yapımcı). (2015, 13 Nisan). Modern sabahlar [Podcast]. Erişim adresi: http://www.radyoodtu.com.tr/ f) Bir Televizyon Dizisinden Tek Bir Bölüm Shore, D. (Senarist), Jackson, M. (Senarist) ve Bookstaver, S. (Yönetmen). (2012). Runaways [Televizyon dizisi bölümü]. D. Shore (Baş yapımcı), House M.D. içinde. New York, NY: Fox Broadcasting. g) Müzik Kaydı Say, F. (2009). Galata Kulesi. İstanbul senfonisi [CD] içinde. İstanbul: Ak Müzik. Yukarıda sıralanan koşulları yerine getirmemiş çalışma kabul edilmez, eksiklerinin tamamlanması için yazara iade edilir. Yayım Komisyonu tarafından kabul edilen yazılar basıma kabul sırasına göre yayımlanır. Baskı tashihleri yazarlar tarafından yapılır.

Aşağıdaki listede eksik olmadığından emin olun:<ul type="disc"> <li>Makalenin türünün belirtilmiş olduğu</li> <li>Başka bir dergiye gönderilmemiş olduğu</li> <li>Sponsor veya ticari bir firma ile ilişkisi varsa, bunun belirtildiği</li> <li>İngilizce yönünden kontrolünün yapıldığı</li> <li>Referansların derginin benimsediği APA 6 edisyonuna uygun olarak düzenlendiği</li> <li>Yazarlara Bilgide detaylı olarak anlatılan dergi politikalarının gözden geçirildiği</li> </ul>● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a>● Daha önce basılmış materyal (yazı-resim-tablo) kullanılmış ise izin belgesi● <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/481FF55077164CF6AB5AD7D093ECD3B6" target="_blank">Kapak sayfası</a><ul type="disc"> <li>Makalenin kategorisi</li> <li>Makale dilinde ve İngilizce başlık</li> <li>Yazarların ismi soyadı, unvanları ve bağlı oldukları kurumlar (üniversite ve fakülte bilgisinden sonra şehir ve ülke bilgisi), e-posta adresleri</li> <li>Sorumlu yazarın e-posta adresi, açık yazışma adresi, iş telefonu, GSM, faks nosu</li> <li>Tüm yazarların ORCID’leri</li> <li>Finansal destek (varsa belirtiniz)</li> <li>Çıkar çatışması (varsa belirtiniz)</li> <li>Teşekkür (varsa belirtiniz)</li> </ul>● Makale ana metni<ul type="disc"> <li>Önemli: Ana metinde yazarın / yazarların kimlik bilgilerinin yer almamış olması gerekir.</li> <li>Makale dilinde ve İngilizce başlık</li> <li>Öz: 180-200 kelime</li> <li>Anahtar Kelimeler: 5 adet makale dilinde ve 5 adet İngilizce</li> <li>İngilizce geniş özet: 1500-2000 kelime (İngilizce olmayan makaleler için)</li> <li>Makale ana metin bölümleri</li> <li>Kaynaklar</li> <li>Tablolar-Resimler, Şekiller (başlık, tanım ve alt yazılarıyla)</li> <li>Başlıkların doğru numaralandırılması</li></ul>

<ul><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5F22F3EC6CAF4ED6A6A8413CE9D9A7BE" target="_blank">Telif Hakkı Anlaşması Formu</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/5B9AF08DDDEB46A28A5F861ACE422A0B" target="_blank">Kapak sayfası</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/3FB24BF0483C4CDEAC57D482ADD687E2" target="_blank">Yazar Formu</a></li></ul>

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