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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...