Mehmet

Assoc. Prof.

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

İdarî Teâmüllerin Türk Vergi Hukukuna  Kaynak Olma Vasfı

Cansu

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

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

Emrullah

Res. Assist.

Murat

Prof.

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

Bütçe Şeffaflığı ve Türkiye

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

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

Mustafa

Assist. Prof.

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

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

Arzu

The Privacy Right of Legal Person Taxpayer

İlhan

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

Üniversite Fakültelerinde İdari Mali İşler Biriminde Çalışan Personelin Yaşadığı İş Stresi

Feride

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

Pandemide Barınma

Salim

Alptekin

Recep

Prof. Dr.

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

Cinsiyete Duyarlı Bütçe Algısı: Aydın Adnan Menderes Üniversitesi Üzerine Bir Çalışma

Rana

Assoc. Prof. Dr.

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

Bir Tüketim Vergisi Örneği Olarak Amerika Birleşik Devletleri’nde Satış Vergisi

Türksoy

Assist. Prof. Dr.

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

Vakıflar, Dernekler ve İktisadi İşletmelerinin Türk Vergi Kanunları Karşısındaki Durumlarının İncelenmesi

Başak

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

19. Yüzyıl Osmanlı Ekonomisinde Devlet-Sermaye İlişkileri: Yabancı Demiryolları Örneği

İbrahim

Öğretim Görevlisi

Abdullah

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

Bürokrasinin Kamu Harcamalarına Etkilerinin Rant Kollama Faaliyeti ile Birlikte Değerlendirilmesi

Rabia

Uzman

Öner

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

Büşra

Hale

Fulya

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

Dolaylı Vergilerin Gelir Dağılımına Etkisi: Türkiye Üzerine Ampirik Bir Analiz

Erdal

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

Vergi Ahlakı ve Vergi Bilincinin Kuşaklar Teorisi Bağlamında Analizi

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

Zafer

TÜRKİYE’DE KAMU ÖZEL ORTAKLIĞI YÖNTEMİNİN HUKUKÎ ALTYAPISI

@JOURNAL_BOX_FEATURED

Işıl

Naci

OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

@JOURNAL_BOX_MOSTREAD

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, uluslararası 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.

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 uluslararası bir platform sağlamayı amaçlar.

Maliye Çalışmaları Dergisi’nin kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur. Derginin hedef kitlesini akademisyenler, araştırmacılar, profesyoneller, öğrenciler ve ilgili mesleki, akademik kurum ve kuruluşlar oluşturur.

ProQuest

EBSCO

DOAJ

Cabells Journalytics

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Maliye Çalışmaları Dergisi

@INFO_TAB_ABOUT

Editor in Chief

Co Editor in Chief

Editorial Management Board Member

Editorial Assistant

Publicity Manager

Language Editor

Editorial Board Member

@INFO_TAB_BOARDS

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 uluslararası bir platform sağlamayı amaçlar.Maliye Çalışmaları Dergisi’nin kapsamını kamu maliyesi, kamu ekonomisi, kamu politikası, maliye politikası, kamu bütçesi, davranışsal maliye, vergileme ve ilişkili konular oluşturur. Derginin hedef kitlesini akademisyenler, araştırmacılar, profesyoneller, öğrenciler ve ilgili mesleki, akademik kurum ve kuruluşlar 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

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

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 intihal için taranır. İntihal kontrolünden sonra, uygun olan makaleler baş editör tarafından orijinallik, metodoloji, işlenen konunun önemi ve dergi kapsamı ile uyumluluğu açısından değerlendirilir. 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.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. Hakemlerin kimliğinin gizli kalmasına özen gösterilmelidir.

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="http://dergipark.gov.tr/login" 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 600-800 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: 600-800 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>

Sayı Türü	Regular
Editör(ler)	Salim Ateş Oktar
Kapak (PDF)
Ön Sayfalar (PDF)

Maliye Çalışmaları Dergisi

SAYI 67, 2022

İdarî Teâmüllerin Türk Vergi Hukukuna Kaynak Olma Vasfı

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

Bütçe Şeffaflığı ve Türkiye

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

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

The Privacy Right of Legal Person Taxpayer

Üniversite Fakültelerinde İdari Mali İşler Biriminde Çalışan Personelin Yaşadığı İş Stresi

Pandemide Barınma

BİLGİ

PAYLAŞ