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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...