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Mülkiyet Hakkına Vergi Müdahaleleri (İnsan Hakları Bağlamında Değerlendirme)
(Sosyal Bilimler Enstitüsü, 2020-12-15)The purpose of this study is to find answers to the questions in which scope and context of the individual application system, which is a completely new legal establishment in our country's law practice, can form a judicial ... -
OECD Ülkelerinde Mali Yerelleşmenin Belirleyenleri
(Sosyal Bilimler Enstitüsü, 2020)With the idea that decentralised delivery of public goods and services increase economic efficiency and social welfare, activities are carried out in many countries to increase the share of lower level governments in the ... -
KAMU YATIRIMLARININ BELİRLEYİCİLERİ ÜZERİNE AMPİRİK BİR ANALİZ
(Sosyal Bilimler Enstitüsü, 2020)The share of public investments in the gross domestic product across the EU has been in a down trend since 1970s. Although there were occasional recoveries in this trend, public investments were never at their previous ... -
ENDÜSTRİ 4.0’IN İŞ GÜCÜ PİYASALARINA ETKİLERİ: TÜRKİYE’DEKİ İŞ GÜCÜ VE ÜCRET KUTUPLAŞMASI EĞİLİMİ
(Sosyal Bilimler Enstitüsü, 2020-09-25)The world is currently undergoing an industrial revolution referred to as Industry 4.0. Many companies and nations, especially developed countries, take the advantage of modern technology, which is the by-product of new ... -
Politik Kurumsal Yapının Mali Performans Üzerindeki Etkisi: Ülkeler Arası Karşılaştırmalı Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2020-04-20)There are various approaches in the political economy literature regarding the effects of the political structure on fiscal performance. The common ground of these approaches is the strategic preferences and the behavioral ... -
Estimating a Time-Varying Fiscal Reaction Function to Appraise Public Debt Sustainability in Turkey: 1970 - 2017
(Sosyal Bilimler Enstitüsü, 2020)This thesis appraises the public debt sustainability in Turkey by estimating a fiscal reaction function in time-invariant and time-varying (state space) settings. Succinctly speaking, this function gauges the scale of ... -
Kripto Paraların Vergilendirilmesi
(Sosyal Bilimler Enstitüsü, 2019-12-12)Bitcoin, which emerged as an alternative to payment instruments in 2009, has grown rapidly in 10 years and has built a new ecosystem. Thanks to the disappearance of intermediaries with this new method, huge financial ... -
Bütçe Açığı Belirsizliğinin Dinamikleri: Bir Panel Veri Uygulaması
(Sosyal Bilimler Enstitüsü, 2019)The main aim of this study is to examine the political, economic and financial factors that affect budget deficit uncertainty. For this purpose, some of the hypotheses that explain the dynamics of budget deficits are ... -
Türkiye'de Vergi Ahlakını Şekillendiren Etkenler
(Sosyal Bilimler Enstitüsü, 2019)The present study aimed to analyze the evolution of tax morale in Turkey over 22-year-span. For this purpose, data that were collected as a part of the World Values Survey in 1990, 2007, and 2012 were used. The analytic ... -
Gelir Eşitsizliği ve Ekonomik Büyüme İlişkisi: Ampirik Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2019)The curiosity created by the increase in the number of ongoing theoretical and empirical studies and the widening of its scope has been the starting point of the study. In contrast to other studies, this study evaluates ... -
Bütçe Tahminlerinin 5018 Sayılı KMYKK Çerçevesinde Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2019-09-26)Today, governments are expected to be transparent and accountable in their spending. As a requirement of these principles, all processes from the budget call to the final account are shared with the public and the documents ... -
Siyasal Yönetim Sistemlerinin Mali Performans Açısından Bir Değerlendirmesi
(Sosyal Bilimler Enstitüsü, 2019)In democratic countries, government is formed by representatives who are voted by the public. In these countries the type of the administration is shaped according to the constitutional design of the state functions ... -
Türkiye'de İç Borçlanma: Borç Yükü ile Vade Yapısı İlişkisinin Ekonometrik Bir Analizi
(Sosyal Bilimler Enstitüsü, 2019)With the increasing operation areas of governments and transition from classical- to social-state, public expenditures have increased over time. When increasing public expenditures could not be financed by ordinary resources, ... -
Kurumlar Vergisine İlişkin Vergi Harcamalarının Vergileme İlkeleri Açısından Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2019-09-24)The state re-transfers the revenues collected, mainly taxes, to the market through public expenditures, thus steering the economic life through fiscal policy. Taxes, which are the most significant sources of income of the ... -
Türkiye'de Tarım Desteklerinin Bölgesel Dağılımı; 2002-2018
(Sosyal Bilimler Enstitüsü, 2019-09)Agriculture is a fundamental sector for the economies of countries in terms of meeting the nutritional needs of the living creatures, providing employment and being subject to foreign trade. Agriculture holds a strategic ... -
Veraset ve İntikal Vergisinde Karşılaşılan Darboğazlar, Çözüm Önerileri ve Amerika Birleşik Devletleri Uygulaması
(Sosyal Bilimler Enstitüsü, 2019)Inheritance and Transfer Tax, one of the wealth taxes, which has existed since 1926, has undergone many changes, but none of these changes have been structurally reformative. This tax, which has a very low share in total ... -
Kamu Kesimi Eğitim Harcamalarının Genç İşsizliği Üzerine Etkisi: Türkiye ve İngiltere Açısından Bir Değerlendirme
(Sosyal Bilimler Enstitüsü, 2019)Countries has been working on solutions for unemployment, which has become a global concern. Based on many studies, a negative correlation between unemployment and education has been noted and it is emphasized that firstly ... -
Ulusal Güvenlik Hizmetlerinde Hesap Verilebilirlik ve Mali Denetim
(Sosyal Bilimler Enstitüsü, 2019)One of the biggest challenges that the states encounter with is to ensure the balance between security and freedom. In democratic states, public institutions are required to be accountable to the public and transparent, ... -
Mükelleflerin Vergiye Bakışının Değerlendirilmesi ve Bir Uygulama Örneği
(Sosyal Bilimler Enstitüsü, 2019)Taxpayers' opinion on taxes, their willingness on taxation and their reactions to this issue has been the subject of curiosity and examination from past to present. Because of the fact that the taxpayers' attitudes towards ... -
Kamu Borcunun Ekonomik Büyüme Üzerindeki Etkisi: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2019)The effect of borrowing, which has increased in recent years and has become an almost normal source of income for the public, has had an impact on macroeconomic variables, especially growth, and has been an interesting ...
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