Başlık için Maliye Bölümü listeleme
Toplam kayıt 130, listelenen: 51-70
-
Kripto Paraların Vergilendirilmesi
(Sosyal Bilimler Enstitüsü, 2019-12-12)Bitcoin, which emerged as an alternative to payment instruments in 2009, has grown rapidly in 10 years and has built a new ecosystem. Thanks to the disappearance of intermediaries with this new method, huge financial ... -
Kurumlar Vergisine İlişkin Vergi Harcamalarının Vergileme İlkeleri Açısından Değerlendirilmesi
(Sosyal Bilimler Enstitüsü, 2019-09-24)The state re-transfers the revenues collected, mainly taxes, to the market through public expenditures, thus steering the economic life through fiscal policy. Taxes, which are the most significant sources of income 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 ... -
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 ... -
Mali Alan: Türkiye İçin Bir Uygulama
(Sosyal Bilimler Enstitüsü, 2018-06-06)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. ... -
Mali Kuralların Kamu Borçlanma Maliyetine Etkisi: Avrupa Birliği Ülkeleri Üzerine Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2023)In this study, the impact of fiscal rules on public borrowing costs in selected EU countries between 2001 and 2018 was analyzed. In traditional economic doctrine, it has been argued that the level of public borrowing costs ... -
Mali Şeffaflık ile Yüksek Denetim Kurumlarının Bağımsızlığı ve Örgütlenme Yapılarının Mali Performans Üzerindeki Etkisi: Bir Panel Veri Analizi
(Sosyal Bilimler Enstitüsü, 2017)In this study, the effect of fiscal transparency, in other words the transparency of budget process which is the main criterion of good governance, on fiscal performance is examined. Furthermore, the impact of independence ... -
Mali Yakınsama ve Konjoktürel Dalgalanmalar: Avrupa Birliği Ekonomilerine İlişkin Ampirik İnceleme
(Sosyal Bilimler Enstitüsü, 2018)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 ... -
Mükelleflerin Vergiye Bakışının Değerlendirilmesi ve Bir Uygulama Örneği
(Sosyal Bilimler Enstitüsü, 2019)Taxpayers' opinion on taxes, their willingness on taxation and their reactions to this issue has been the subject of curiosity and examination from past to present. Because of the fact that the taxpayers' attitudes towards ... -
Mülkiyet Hakkına Vergi Müdahaleleri (İnsan Hakları Bağlamında Değerlendirme)
(Sosyal Bilimler Enstitüsü, 2020-12-15)The purpose of this study is to find answers to the questions in which scope and context of the individual application system, which is a completely new legal establishment in our country's law practice, can form a judicial ... -
OECD Ülkelerinde Kadın İşgücüne Katılımı: Ekonomik Kalkıma ve Vergi Yükü Açısından Analizi
(Sosyal Bilimler Enstitüsü, 2017)Comprising about one half of the world population, women’s contributions to economic activities and growth lag behind this potential in creating serious macroeconomic consequences. The economic and social literature give ... -
OECD Ülkelerinde Mali Yerelleşmenin Belirleyenleri
(Sosyal Bilimler Enstitüsü, 2020)With the idea that decentralised delivery of public goods and services increase economic efficiency and social welfare, activities are carried out in many countries to increase the share of lower level governments in the ... -
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 ... -
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 ... -
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 ... -
Bir Özelleştirme Yöntemi Olarak İmtiyaz Hakkı Sağlayan Sözleşmelerin Avrupa Birliği Su Piyasasında Kullanımı ve Türkiye Uygulamaları
(Sosyal Bilimler Enstitüsü, 2012)Traditionally, in the municipalwater services offered as a public service by the hand of municipalities, it is observed that market rules have begun to perform since the 1980s. In this study, the use of Turkey municipal ... -
Politik Kurumsal Yapının Mali Performans Üzerindeki Etkisi: Ülkeler Arası Karşılaştırmalı Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2020-04-20)There are various approaches in the political economy literature regarding the effects of the political structure on fiscal performance. The common ground of these approaches is the strategic preferences and the behavioral ... -
Posta Sektöründe Evrensel Hizmet Uygulamaları Türkiye İçin Uygun Yöntem Önerisi
(Sosyal Bilimler Enstitüsü, 2014)The Postal Service Law, No 6475, stimulates implementation of universal service obligation in Turkey. This thesis aims at calculating the additional cost of universal service obligation upon alternative commercial aprroach method. -
Public Expenditure Forecast By Using Feed Forward Neural Networks
(Bentham Books, 2012)The accurate forecast of public expenditure is crucial for the success of the new public financial management approach developed in Turkey since the financial crisis of 2001. The public institutions are now obliged to align ...