Başlık için Maliye Bölümü Tez Koleksiyonu listeleme
Toplam kayıt 121, listelenen: 69-88
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Sermaye Piyasasında Finansal Raporlama Düzenlemelerinin Etkililiği: Borsa İstanbul İmalat Sanayi Sektörü Üzerine Bir Araştırma
(Sosyal Bilimler Enstitüsü, 2017)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 ... -
Sermaye Şirketlerinin Ortakları ile 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 ... -
Siyasal Yönetim Sistemlerinin Mali Performans Açısından Bir Değerlendirmesi
(Sosyal Bilimler Enstitüsü, 2019)In democratic countries, government is formed by representatives who are voted by the public. In these countries the type of the administration is shaped according to the constitutional design of the state functions ... -
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 ... -
Sosyal Sermayenin Ekonomik Büyümeye Etkisi: Kamu Kesimi Etkililiğine Dayalı Ampirik Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2023)The objective of this study is to analyze the effect of social capital, which is one of the prominent agendas of social sciences and referred as the missing link of growth, which we will express in terms of annual per ... -
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 ... -
Sürdürülebilir Kalkınma Odaklı Denetim Anlayışı: Sayıştay İçin Kurumsal ve İşlevsel Bir Model Önerisi
(Sosyal Bilimler Enstitüsü, 2021-12-30)One of the new focus areas for the supreme audit institutions (SAIs) is the United Nations 2030 Agenda. Institutional and functional structures were examined in this study, which was carried out in order to integrate the ... -
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 ... -
Transfer Harcamaları ve Büyüme İlişkisi: Gelişmekte Olan Ülkeler İçin Dinamik Panel Veri Analizi
(Sosyal Bilimler Enstitüsü, 2013)The aim of this study is to examine the effect of public transfer expenditures on economic growth in developing countries. For that purpose, a data set of 27 developing countries between the period 1990-2011 is used. This ... -
Türk İmalat Sanayinde Enerji Yoğunluğunu Etkileyen Faktörler
(Sosyal Bilimler Enstitüsü, 2020)This study investigates factors impacting the level of energy intensity in the Turkish manufacturing industry for the period 2006-2012. To this end, 26 regression models were constructed to analyze relationship among ... -
Türk Kamu Yönetim Sisteminde Hesap Verme Sorumluluğu ve Sayıştay Denetimi
(Sosyal Bilimler Enstitüsü, 2012)This thesis has been prepared for demostrating the role of the Turkish Court of Accounts in ensuring accountability in Turkish public financial management system. -
Türk Yükseköğretiminde Devlet ve Vakıf Üniversitelerinin Etkinlik Analizi: Stokastik Sınır Modeli
(Sosyal Bilimler Enstitüsü, 2018)Estimates of the efficiency of higher education institutions have become a central field of research in the literature of efficiency analysis, especially in the last two decades. In Turkey the number of studies on the ... -
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 ... -
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 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'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 ... -
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 İç Borçlanma: Borç Yükü ile Vade Yapısı İlişkisinin Ekonometrik Bir Analizi
(Sosyal Bilimler Enstitüsü, 2019)With the increasing operation areas of governments and transition from classical- to social-state, public expenditures have increased over time. When increasing public expenditures could not be financed by ordinary resources, ... -
Türkiye'de Mali Yerelleşme ve Kamu Harcamaları Kompozisyonu İlişkisi
(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 ... -
Türkiye'de Performans Esaslı Bütçeleme Sisteminin Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2023-01-24)In this study, it is aimed to make evaluations about the components of budgeting in Turkey, to present suggestions about how some of these components should undergo changes in the production of performance information in ...