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Özel İnşaat İşlerinde Vergilendirme
(Sosyal Bilimler Enstitüsü, 2024)The construction sector in Turkey is one of the leading sectors that both increases employment and contributes to growth figures. This sector has a strategic importance in creating demand and labor force for the products ... -
Taşınmaz ve İştirak Hissesi Satış Kazancı İstisnasının Vergilendirmenin Temel İlkeleri Çerçevesinde Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2024)Within the Corporate Income Tax Law No. 5520, there are many tax expenditures established as exemptions or deductions. It is of great importance for the existence of a healthy tax system that these deductions and exemptions ... -
Makro Ekonomik Faktörlerin Türkiye Motorlu Taşıtlar Pazarına Etkileri
(Sosyal Bilimler Enstitüsü, 2024)The automotive industry has a strategic importance in terms of production, exports, imports, employment and tax revenues. When the structure of Türkiye automotive market is analysed, it is seen that imported vehicles have ... -
Rekabet Hukuku Uygulamasında Yasal Standartlar ve Ekonomik Analizin Rolü: Türkiye Üzerine Ampirik Bir Çalışma
(Sosyal Bilimler Enstitüsü, 2024)The aim of this study is to empirically measure and analyze the to what extent the economic analysis is used in the decisions taken by the Competition Board in Turkiye in terms of legal standards. To this end, the study ... -
Türkiye'de Belediyelere Yönelik Mali Kural Uygulamaları ve Mali Kurallara Uyumun Sayıştay Tarafından Denetimi
(Sosyal Bilimler Enstitüsü, 2024)Fiscal rule can be defined as the restriction of fiscal policies by imposing certain limitations on one or more elements such as budget, borrowing, expenditures, and revenues, in order to ensure fiscal discipline and ... -
Türkiye’de Otomotiv Sektöründe Özel Tüketim Vergisi İndirimlerinin Vergi Gelirleri Üzerine Etkisi: Ampirik Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2024-06-29)The main purpose of reducing Special Consumption Taxes is to revitalize the sector and many sub-sectors affected by the sector by increasing the total demand level for the products subject to discount, and thus to accelerate ... -
Sosyal Sermaye ve Kamusal Mallar Arasındaki İlişkinin Deneysel Analizi
(Sosyal Bilimler Enstitüsü, 2024-06-12)The presence of market failures hinders pareto-efficient allocation, reducing social well-being. At this point, the intervention of the public sector is foreseen by some researchers. In the relevant framework, one of the ... -
Kurumsal Politik Belirleyiciler Çerçevesinde Uluslararası Veri Transferi Güvenliğinin Doğrudan Yabancı Yatırımlara Etkisine Yönelik Ampirik Bir Değerlendirme
(Sosyal Bilimler Enstitüsü, 2024)The purpose of this study is to analyze what extent having a legal regulation on data transfer and its security and also being considered as an adequate country by the EU in terms of data security, which can be counted ... -
Türkiye'de 2011 Sonrasında Vergi Kayıp ve Kaçakları Üzerine Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2024)Tax evasion, in the most general terms, is the failure to fulfill tax obligations through illegal means. It can also be expressed as not paying taxes or paying less taxes by not complying with tax laws. This study will ... -
Su Talebi Yönetimi: Türkiye Uygulaması (Tecrübeleri)
(Sosyal Bilimler Enstitüsü, 2024)Household water demand analysis has been the focus of extensive research in numerous countries throughout the world. However, there is limited interest in this topic among researchers in Türkiye. This thesis aims to address ... -
Orta Gelir Tuzağının Belirleyicileri: Karşılaştırmalı Bir Analiz
(Sosyal Bilimler Enstitüsü, 2024)The middle income trap refers to the situation where a country's economy enters a stagnant or slow growth trend at a certain level. Countries in this situation have difficulty in reaching higher income levels when they ... -
Öncelikli Bütçeleme: Seçilmiş Ülke Uygulamaları ve Türkiye Üzerine Bir Değerlendirme
(Sosyal Bilimler Enstitüsü, 2024)Priority budgeting is an effort to focus resources on a specific objective and to achieve higher level results through budget cycle tools. In this context, more inclusive approaches such as gender budgeting to prioritize ... -
Küresel Kamusal Mal Olarak Doğanın Korunması: Borç- Doğa Takaslarının Analizi
(Sosyal Bilimler Enstitüsü, 2024-03-15)The objective of this study is to examine the impacts of the Anthropocene epoch on the natural environment and to evaluate these impacts within the context of the preservation of global public goods. The environmental ... -
Bütçe Açıkları Reel Döviz Kuru İlişkisi: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2024)This study investigates the long-term relationship between budget deficits and the real effective exchange rate in Turkey, covering the period from 1994 to 2022. The significance of this relationship is explored due to ... -
Gelir Eşitsizliği ve Yolsuzluk Arasındaki İlişki: Ampirik Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2024)This thesis aims to analyse the relationship between corruption and income inequality. The analyses are based on a large panel data set of 96 developed and developing countries between 1996 and 2019. Two different methods, ... -
Türkiye’de Gayri Maddi Haklarda Transfer Fiyatlandırması ve Vergilendirme
(Sosyal Bilimler Enstitüsü, 2024)With the impact of globalization, barriers to money and capital movements have been removed, international trade volume has grown rapidly as a result of this liberalization in trade, and international integration has taken ... -
İklim Değişikliği İle Mücadelede Çevre Koruma Harcamalarının Mali Etkisi: Ankara Örneği
(Sosyal Bilimler Enstitüsü, 2024-01)The process of combating climate change stands out as an important political economy area today and beyond; It requires environmental governance aimed at establishing a circular economy, from reducing environmental pollution ... -
Havayolu İhracatta Vergı̇ İadesı̇, Tanzı Etkı̇sı̇ ve Blokzı̇ncı̇r Kullanımı
(Sosyal Bilimler Enstitüsü, 2024)The aim of this thesis is to analyze the problems which exporters face in the lines of the airway exports and the tax refund procedures and find out about how the blockchain technology can be used in this area to solve ... -
Varlık Barışı Uygulamasının Vergi Uyumu Üzerine Etkileri
(Sosyal Bilimler Enstitüsü, 2024)Tax amnesties are one of the financial tools used by developed and developing countries in line with their economic policies. The voluntary disclosure program, which is within the scope of tax amnesties, aims to bring ... -
Otomatik Bilgi Değişim Anlaşmaları ve Olası Etkileri
(Sosyal Bilimler Enstitüsü, 2023-12)The most significant challenge in international taxation is the inability of states to have sufficient information about the taxable assets of their residents located abroad. To address this deficiency, various methods ...
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