Maliye Bölümü Tez Koleksiyonu
https://hdl.handle.net/11655/352
2024-03-28T23:31:20ZKÜRESEL KAMUSAL MAL OLARAK DOĞANIN KORUNMASI: BORÇ- DOĞA TAKASLARININ ANALİZİ
https://hdl.handle.net/11655/34804
KÜRESEL KAMUSAL MAL OLARAK DOĞANIN KORUNMASI: BORÇ- DOĞA TAKASLARININ ANALİZİ
BİLGİN, Ebru
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 challenges brought about by the Anthropocene era have led to the entrenchment of threats faced by nature, which possesses a commons characteristic, necessitating the derivation of new financial solutions. Debt-for-nature swaps represent one such solution. Within the relevant framework, the practical section of the thesis investigates the orientation of debt-for-nature swap agreements between 1990 and 2020 through the use of Ordinary Least Squares and Logistic Regression methods. Additionally, the impacts of various country groups on debt-for-nature swaps have been analysed, and in this context, the evolution of swap agreements has been scrutinized. Findings indicate that debt-for-nature swaps are a potential tool for sustainable environmental management, yet their effective implementation requires consideration of various factors. It has also been observed that countries with different economic structures respond distinctively to swap agreements.
2024-03-15T00:00:00ZBütçe Açıkları Reel Döviz Kuru İlişkisi: Türkiye Örneği
https://hdl.handle.net/11655/34599
Bütçe Açıkları Reel Döviz Kuru İlişkisi: Türkiye Örneği
Doğanay, Elif
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 Turkey's historical tendency towards budget deficits, except for a few instances of balanced budgets. The real effective exchange rate, adjusted for price levels and inflation rates, is particularly volatile during periods of high budget deficits, impacting both domestic markets and foreign trade balance. The study employs Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) unit root tests to determine the stationarity of the series. The results reveal that both budget deficits and real effective exchange rates are non-stationary at levels but become stationary at first differences, indicating the presence of unit roots. Subsequent analysis using the Autoregressive Distributed Lag (ARDL) boundary test approach identifies a significant long-term cointegration relationship between these variables, suggesting a balanced interaction over time. Diagnostic tests, including the Ramsey-RESET, Breusch-Godfrey LM, and Breusch-Pagan-Godfrey, confirm the model's reliability, showing no autocorrelation or heteroscedasticity issues. The short-term error correction model indicates a functional adjustment mechanism, where deviations correct themselves over time. The study concludes that fiscal discipline and stability in the real exchange rate are crucial for Turkey's economic stability and growth. This research provides insights for policymakers on the interdependence of budgetary policies and exchange rate dynamics, highlighting the need for prudent fiscal management and exchange rate policies.
2024-01-01T00:00:00ZGelir Eşitsizliği ve Yolsuzluk Arasındaki İlişki: Ampirik Bir İnceleme
https://hdl.handle.net/11655/34518
Gelir Eşitsizliği ve Yolsuzluk Arasındaki İlişki: Ampirik Bir İnceleme
Bulut, Abdulkadir
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, two-stage system GMM and QML-FE, are used in the analysis. Income inequality is measured using a set of measures from the World Income Inequality Database (WIID), including the Gini index, various specifications of the Atkinson index, and top and bottom income shares, while Transparency International's Corruption Perceptions Index (CPI) and the World Bank's Corruption Control Percentile Rank (CCR) are used as measures of corruption. The regression analysis results show that corruption has significant distributional implications. The analyses reveal the existence of an asymmetric structure between the variables characterised by an inverted U-shape, similar to the Kuznets hypothesis. While one dimension of this asymmetric structure is consistent with the prevailing literature that corruption and income inequality are positively correlated, the other dimension provides evidence of a negative relationship between corruption and income inequality.
2024-01-01T00:00:00ZTürkiye’de Gayri Maddi Haklarda Transfer Fiyatlandırması ve Vergilendirme
https://hdl.handle.net/11655/34511
Türkiye’de Gayri Maddi Haklarda Transfer Fiyatlandırması ve Vergilendirme
Solmaz, Murat
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 place in money and capital markets. In our age, information has become an important capital. In the globalizing economy, the strategic source of competitive advantage for countries has become knowledge rather than capital. Today, a significant portion of the market value of multinational companies operating in knowledge-intensive fields such as industry, technology, software and pharmaceuticals is composed of intangibles/intangible assets.
As a result of the increasing importance of intangible rights for businesses, intangible rights have started to be subject to transactions such as licenses, leases, transfers and pledges between group enterprises or related enterprises operating in the same country or in different countries. The determination of whether these intangible rights payments between related parties are made at arm's length is within the scope of transfer pricing. Transfer pricing is the price or price determined by the enterprises in violation of the arm's length principle in the purchase or sale of goods or services from related parties. Transfer pricing has been studied by many disciplines such as economics, business and finance. However, the first issue that comes to mind when transfer pricing is mentioned today is the tax aspect. From a fiscal perspective, transfer pricing is probably one of the most important international tax issues. One of the most difficult assets to determine the arm's length price in transfer pricing is intangibles.
In our thesis, intangibles are analyzed in detail and the status of these assets against tax laws and transfer pricing transactions are examined. Based on the current assessments on intangibles in the transfer pricing guidelines of the OECD, which Turkey takes as a basis in transfer pricing practice, new approaches to determining the imputed price of these assets are discussed
2024-01-01T00:00:00Z