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VERGİ ORANLARI VE VERGİ GELİRİ İLİŞKİSİ AÇISINDAN VERGİ UYUMU: PANEL EŞİK REGRESYON ANALİZİ
(Sosyal Bilimler Enstitüsü, 2019)DAŞDEMİR, Sevinç. Tax Compliance with Respect to the Relationship between Tax Rates and the Tax Revenue: A Panel Threshold Regression Analysis, Master’s Thesis, Ankara, 2019. Looking at the world economies, it is seen ... -
TÜRKİYE'DE MALİ YERELLEŞME VE KAMU HARCAMALARI KOMPOZİSYONU İLİŞKİSİ
(Sosyal Bilimler Enstitüsü, 2019)The concept of fiscal decentralization entered the literature in the 1960s. It became very popular in 1980s especially in developing countries. Turkey also took steps affected by this current fiscal decentralization. If ... -
Yeni Nesil Binek Otomobillerin Vergilendirilmesi: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2019)As a mutual consequence of the efforts that put to protect the environment at the global level within the technological development in the automotive industry, internal combustion engines powered by conventional fossil ... -
Sermaye Şirketlerinin Ortakları İle Kanunî Temsilcilerinin Şirketin Vergisel Borçlarından Doğan Sorumluluğu: Amerika Birleşik Devletleri Ve AB Üyesi Bazı Ülkeler İle Karşılaştırmalı Bir İrdeleme
(Sosyal Bilimler Enstitüsü, 2019)Due to the fact that it has a very broad concept, we mention the provisions of liability in tax law generally and focus especially on the second degree tax liability and liable persons in our study. In this regard, the ... -
Kamu Mali Yönetiminde Hesap Verme Sorumluluğu Kapsamında İç Denetim: Türkiye Üzerine Öneriler
(Sosyal Bilimler Enstitüsü, 2019)Waves of global change have paved the way for a need for an efficient institutional structure in public financial management thanks to the impact of international competition. Many countries, including Turkey, have sought ... -
Türkiye'de e-Devlet Sürecinde Elektronik Tebligat ve Kayıtlı Elektronik Posta (KEP) Uygulaması
(Sosyal Bilimler Enstitüsü, 2019)The rapid advances in information technology in recent years have brought into action for computer aided e-Government applications in order to improve the efficiency of services offered to citizens of countries. The concept ... -
Türkiye'deki Belediyelerin Mali Yapısı ve Sorunları; Ankara Büyükşehir Belediyesi Örneği
(Sosyal Bilimler Enstitüsü, 2019-03-06)This study aims to examine the income and expenses of the municipalities in Turkey and provide solution suggestions to the municipalities’ financial problems. For this purpose, the income and expenses of the Ankara ... -
Türkiye'de Gelir Vergisinde Uygulanan Ayırma İlkesinin Gelir Dağılımı Üzerine Etkisi
(Sosyal Bilimler Enstitüsü, 2018)The final form of the seperation principle implemented in Turkey since 2010, is a technique used to achieve the ability to pay of the taxpayer on the income tax rates. The separation principle, which expresses that the ... -
Yükseköğretim Hizmetlerinde Etkinlik Arayışları ve Reformlar: Yükseköğretim Sistemleri için Dinamik Bir Veri Zarflama Analizi Olarak Malmquist-Luenberger Endeksi Uygulaması
(Sosyal Bilimler Enstitüsü, 2018)The main aim of this study is to analyze how the prevailing transformation process in higher education system by 1980’s be reverberated to the total factor productivity alterations in the higher education system of OECD ... -
Türkiye'de İç Borcun Vade Yapısı ve Borç Yönetimindeki Etkisinin Ampirik Analizi
(Sosyal Bilimler Enstitüsü, 2018-11-07)Over the last few years, optimal fiscal and monetary policy models that include theories of debt management have been encountered frequently in the literature. The maturity of public debt appears to be an essential variable ... -
Türkiye’de Sağlık Harcamalarının Belirleyicileri
(Sosyal Bilimler Enstitüsü, 2018-09-28)Health care expenditure has a highly increasing trend, distinguished through the effects of many different factors including changes in the income and population structure, technological progress and growing great expectations ... -
Yeni Ekonomik Coğrafya Modelleri Yaklaşımı İle Türkiye’de Yerel Vergi Gayretinin Analizi (2007-2014)
(Sosyal Bilimler Enstitüsü, 2018)Since it is not possible to increase the tax revenues in the short term due to structural problems in the developing countries, the current tax capacity needs to be used at the best level in order to meet the resource ... -
Türkiye’de Kamu Personeli Sayısındaki Artışın Kamu Harcamaları Üzerindeki Etkisi
(Sosyal Bilimler Enstitüsü, 2018)The question of the reasons for the increase in the public expenditures made by the government due to the functions of government has long been of importance. It is accepted that increasing public expenditures can be a ... -
Kamu Harcamalarının Gelir Dağılımı Üzerindeki Etkisi: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2018)The unequal distribution of income is an important economic and social problem all over the world. Public expenditure is an efficient fiscal policy tool to redistribute income while transfer expenditure is the most efficient ... -
Vergi Ceza Hukukunda Ölçülülük İlkesi (Yüksek Yargı Organları Kararları Bağlamında Bir Değerlendirme)
(Sosyal Bilimler Enstitüsü, 2018)The principle of proportionality, which started taking place in social life with Aristotle’s description of justice, has lost its philosophical and doctrinal feature and become a universal legal norm in time. The principal ... -
Mali Alan: Türkiye İçin Bir Uygulama
(Sosyal Bilimler Enstitüsü, 2018-06-06)In this study, Turkey’s fiscal space is estimated by using Ostry et al. (2010) approach. It is aimed to contribute to literature by estimating fiscal space of a developing country for the first time with this approach. ... -
Büyükşehir Belediyelerinin Alternatif Gelir Potansiyelleri: İstanbul Büyükşehir Belediyesi Üzerine Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2018)This thesis study has been prepared to reveal the necessity of reforming the revenue sources of the Istanbul Metropolitan Municipality and to make proposals that will increase the self-revenue capacity. Due to the fact ... -
Mali Yakınsama ve Konjoktürel Dalgalanmalar: Avrupa Birliği Ekonomilerine İlişkin Ampirik İnceleme
(Sosyal Bilimler Enstitüsü, 2018)In the European Union, a number of fiscal rules were realized within the frame of the Maastricht Criteria in 1992. The budget balance-to-GDP ratios of the countries are observed to become close to each other with the ... -
Yerel Yönetimlerin Sermaye Piyasaları Yoluyla Finansmanı: Yerel Yönetim Tahvilleri, Yerel Yönetim Bankacılığı ve İller Bankası Uygulaması
(Sosyal Bilimler Enstitüsü, 2017-01-15)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 ... -
Davranışsal İktisat Perspektifinden Vergi Uyum Analizi
(Sosyal Bilimler Enstitüsü, 2018)The goal of this study is to study tax compliance in Turkey from the perspective of mainstream and behavioral economics, comparatively. To achieve this aim, a hybrid design is introduced. A number of hypotheses are tested ...
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