Başlık için Maliye Bölümü Tez Koleksiyonu listeleme
Toplam kayıt 121, listelenen: 76-95
-
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 ... -
Türkiye'de Performans Esaslı Bütçeleme Uygulamasının Etkinleştirilmesi: Sivil Havacılık Genel Müdürlüğü Örneği
(Sosyal Bilimler Enstitüsü, 2013)The economic crisis experienced worldwide, substantial increase in public expendituresand social unrest about it, and current systems at a standstill have led to the reformsconcerning transparency and accountability in ... -
Türkiye'de Tarım Desteklerinin Bölgesel Dağılımı; 2002-2018
(Sosyal Bilimler Enstitüsü, 2019-09)Agriculture is a fundamental sector for the economies of countries in terms of meeting the nutritional needs of the living creatures, providing employment and being subject to foreign trade. Agriculture holds a strategic ... -
Türkiye'de Tarımsal KİT’lerin Analizi ve Yeni Politika Önerileri
(Sosyal Bilimler Enstitüsü, 2022)In this study, agricultural businesses that carry out their activities in the status of SEE in Turkey has been analyzed; political measures and solutions to the identified problems has been also proposed. The time interval ... -
Türkiye'de Vergi Ahlakını Şekillendiren Etkenler
(Sosyal Bilimler Enstitüsü, 2019)The present study aimed to analyze the evolution of tax morale in Turkey over 22-year-span. For this purpose, data that were collected as a part of the World Values Survey in 1990, 2007, and 2012 were used. The analytic ... -
Türkiye'deki Belediyelerin Etkinliğinin Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2015)This thesis is prepared with a view to evaluate the efficiency of provincial municipalities within the framework of regulations enacted for providing a more efficient set of services thereof in line with the developments ... -
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 Adalet Hizmetleri Talebinin Belirleyicileri: Yaşam Memnuniyeti Yöntemi ile Bir Uygulama 2004-2012
(Sosyal Bilimler Enstitüsü, 2017)The objective of this study is to provide a detailed analysis of public goods and services within the framework of the life satisfaction method. The study thus aims to reveal the sociodemographic and economic components ...