Maliye Bölümü: Recent submissions
Now showing items 21-40 of 140
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Türkiye’de Gayri Maddi Haklarda Transfer Fiyatlandırması ve Vergilendirme
(Sosyal Bilimler Enstitüsü, 2024)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 ... -
İklim Değişikliği İle Mücadelede Çevre Koruma Harcamalarının Mali Etkisi: Ankara Örneği
(Sosyal Bilimler Enstitüsü, 2024-01)The process of combating climate change stands out as an important political economy area today and beyond; It requires environmental governance aimed at establishing a circular economy, from reducing environmental pollution ... -
Havayolu İhracatta Vergı̇ İadesı̇, Tanzı Etkı̇sı̇ ve Blokzı̇ncı̇r Kullanımı
(Sosyal Bilimler Enstitüsü, 2024)The aim of this thesis is to analyze the problems which exporters face in the lines of the airway exports and the tax refund procedures and find out about how the blockchain technology can be used in this area to solve ... -
Varlık Barışı Uygulamasının Vergi Uyumu Üzerine Etkileri
(Sosyal Bilimler Enstitüsü, 2024)Tax amnesties are one of the financial tools used by developed and developing countries in line with their economic policies. The voluntary disclosure program, which is within the scope of tax amnesties, aims to bring ... -
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 ... -
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 ... -
Ülke CDS Primi ve İç Borçlanmanın Vade Yapısı Arasındaki İlişkinin Analizi: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2023)Public borrowing plays an essential role in economic growth and development and in increasing economic activity for both developed and developing nations. CDS premium, on the other hand, has begun to emerge as a quite ... -
Kamu-Özel İşbirlikleri Yatırımlarının Ekonomik Büyümeye Etkisinde Kurumsal Gelişmişliğin Rolü
(Sosyal Bilimler Enstitüsü, 2023)This thesis aims to discuss the impact of public-private partnership investments, which have become increasingly widespread in the last thirty years to meet infrastructure needs, on economic growth from an institutional ... -
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 ... -
Türkiye’de Asgari Geçim İndirimi Uygulaması ve Gelirin Yeniden Dağılımı Üzerindeki Etkisinin İncelenmesi
(Sosyal Bilimler Enstitüsü, 2023)This study analyzes the effects of changes in the Turkish Tax System on income distribution and tax justice for wage earners. The study explains taxation theories, ability-to-pay approach and minimum living allowance ... -
Ar-Ge Harcamalarına Yönelik Mali Teşvikler ve Ar-Ge Harcamalarının Ekonomik Büyüme Üzerindeki Etkisi
(Sosyal Bilimler Enstitüsü, 2023)Today, competition among countries has increased with globalization, and besides cheap labor and natural resources, technological innovations have become an important input of production functions. For this reason, incentives ... -
Kamu Görevlilerinin Mali Sorumluluğu ve Kamu Zararının Değerlendirilmesi: Mevzuat ve Uygulamaya Yönelik Öneriler
(Sosyal Bilimler Enstitüsü, 2023)Developments in the field of public administration in the world also affect public financial management. In this context, there have been significant changes in the understanding of public financial management in many ... -
Rekabetten Yaratıcı Yıkıma Pazar Yoğunlaşması ve İnovasyon Arasındaki İlişkinin G-20 Ülkelerinde Test Edilmesi
(Sosyal Bilimler Enstitüsü, 2023)The aim of the study is to convey the views on how the presence or absence of competition in the market affects innovation, and then to test the suitability of the views put forward within the scope of the data. According ... -
Davranışsal Politik İktisat Perspektifinden Seçmen Tercihlerinin İncelenmesi
(Sosyal Bilimler Enstitüsü, 2023)The theory of public choice suggests that all actors involved in the political process aim to behave rationally and maximize their own interests. However, in reality, political and economic agents often make irrational ... -
Eğitimin Kamusal Niteliğinin Bourdıeu’nün Sermaye Kuramı Çerçevesinde İrdelenmesi
(Sosyal Bilimler Enstitüsü, 2023)The aim of this study is to examine the public characteristics of education within the framework of Pierre Bourdieu's capital theory. Education is often characterized as a service that enables social mobility. However, ... -
Vergi Uyumunda Karşiliklilik İlişkisinin Rolü
(Sosyal Bilimler Enstitüsü, 2022)The main aim of this study is to examine the tax compliance behaviour -which is one of the fundamental pillars of the tax justice- from a fiscal anthropological perspective. In this context, I will focus on how the taxpayers ... -
Dünya Bankasi Kredilerinin Performansinin Belirleyicileri: Türkiye Örneği
(Sosyal Bilimler Enstitüsü, 2020)In this study, success factors of the World Bank's loan for Turkey are analyzed at the credit level. In the literature, studies which examine comparisons between the countries by using macro variables can overlook an ... -
Çevre Vergileri ve Büyüme İlişkisi: AB Ülkeleri için Ampirik Bir Analiz
(Sosyal Bilimler Enstitüsü, 2022-09-26)In the 21st century, environmental issues are major problems such as poverty, hunger, and epidemic diseases. Based on environmental problems, which are currently a global problem, there are reasons such as increasing product ... -
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 ... -
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 ...