Maliye Bölümü: Recent submissions
Now showing items 1-20 of 140
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SÜRDÜRÜLEBİLİR KALKINMANIN KÜLTÜREL BOYUTU: İZMİR KÜLTÜR SANAT FABRİKASI ÖRNEĞİ
(Sosyal Bilimler Enstitüsü, 2024-10-02)Public finance is a science that analyses the processes by which the state collects revenues, makes expenditures and manages fiscal policies. Fiscal sociology, on the other hand, investigates the effects of these fiscal ... -
Nominal ve Reel Mali Sürüklenme Etkisi: Türkiye Analizi
(Sosyal Bilimler Enstitüsü, 2024)In this study, which analyses the effects of inflation and growth being among macroeconomic indicators, on income tax revenues fort he period 1960-2022, firstly, the effect of inflation on tax revenues is examined in both ... -
Türkiye'de Sosyal Güvenlik Açıkları, Finansman Sorunları ve Çözüm Önerileri
(Sosyal Bilimler Enstitüsü, 2024)In this study, it is aimed to analyze the current financial structure of the social security system in Türkiye and to investigate the reasons for the persistence of social security deficits. The study also aims to evaluate ... -
OECD’de Kadın İşsizliği: Ekonomik Konjonktür ve Vergi Takozu Etkileri Üzerine Ampirik Bir İnceleme
(Sosyal Bilimler Enstitüsü, 2024)The sustainable development model is a multifaceted model that includes economic, social and environmental factors. Equality between men and women, which is one of the sub-parameters of the concept of sustainability based ... -
Coğrafi Tabanlı Denetim Teknikleri: Türkiye’de Kamu Dış Denetiminde Bir CBS Uygulaması
(Sosyal Bilimler Enstitüsü, 2024-09-23)Geographic information systems have found more areas of use with the development of technology and digitalization. The auditing sector, where it is vital to obtain accurate and reliable results in a limited time, is one ... -
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, ...