In this study, tax compliance concept is considered with regard to customs duties, which constitutes one fifth of total tax revenue in our country, aiming at evaluating policy recommendations for improving tax compliance ...

In this study, the effect of fiscal transparency, in other words the transparency of budget process which is the main criterion of good governance, on fiscal performance is examined. Furthermore, the impact of independence ...

The International Financial Reporting Standards (IAS/IFRS) has been formed on the basis of The Public Interest Theory, against the information asymmetry in capital markets and this theory suggests that, regulations are ...

Comprising about one half of the world population, women’s contributions to economic activities and growth lag behind this potential in creating serious macroeconomic consequences. The economic and social literature give ...

The objective of this study is to provide a detailed analysis of public goods and services within the framework of the life satisfaction method. The study thus aims to reveal the sociodemographic and economic components ...

Since the 1970s, public debt has not displayed a stable trend and increases in public debt ended with debt crisis in many countries. Socio-political instability has significant effects on public spending and borrowing ...

This thesis aims to determine the borrowing capacity and alternatives of Turkish local governments through capital markets considering the international practices. Firstly, we analyze international municipal bond bank ...