{"title":"Vergilendirme Yetkisinin Temel Hak ve Özgürlükleri İhlâli ve Yargı Yolu","authors":"Kerem Güner, Veli Kargi","doi":"10.26650/mcd2021-917211","DOIUrl":"https://doi.org/10.26650/mcd2021-917211","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131461915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Macroeconomic Volatility and its Significance to the Rising External Indebtedness of Nigeria","authors":"S. Aladejare","doi":"10.26650/mcd2021-937042","DOIUrl":"https://doi.org/10.26650/mcd2021-937042","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123921005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Başkent Üniversitesi ile Koru Metrosu Arasında Bisiklet Paylaşım Sistemi Kurulmasının Fayda-Maliyet Analizi","authors":"Duygu Dündar Öztaşçı, Gökhan Ünalan, Uğur Ersoy","doi":"10.26650/mcd2021-989630","DOIUrl":"https://doi.org/10.26650/mcd2021-989630","url":null,"abstract":"","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133238037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dijital platformlardan elde edilen kazanclar ve bu kazanclarin neden oldugu cazibe ve talep yasadigimiz dijital cagin ve teknolojik gelismelerin etkisi ile daha da artmistir. Dijital ekonomi, hizmetin sunuldugu yer ile hizmetten yararlanilan yerin farkli ulkelerde olmasina imkân saglamaktadir. Dijital ortamda gerceklestirilen faaliyetlerin cografi sinirlarla kisitlanmamasi sonucunda bu alanda elde edilen gelirlerin vergilendirme sorunu ortaya cikmistir. Bu cercevede internet ortaminda sunulan reklam hizmetlerinden elde edilen gelirlerin tespit edilmesi ve vergilendirilme yetkisinin hangi ulkede oldugunun belirlenebilmesi icin uluslararasi alanda birtakim duzenlemeler yapilmistir. Internet sunucusunun isyeri olarak kabul edilmesi internet reklamciliginin vergilendirilmesi acisindan onem tasimaktadir. OECD buna iliskin olarak uluslararasi vergi duzenlemelerinin dijital ortamlari kapsayacak sekilde yeniden duzenlenmesi gerektigini belirtmis olup bu konuda calismalara baslamistir. Avrupa Birligi Komisyonu da dijital faaliyetlerin vergilendirilmesine yonelik olarak dijital hizmet vergisinin uygulamasini gundeme getirmistir. 2019 yilinda 476 sayili Cumhurbaskani Karari ile Turkiye’de internet ortaminda verilen reklam hizmeti odemeleri uzerinden vergi kesintisi yapilmasina iliskin duzenleme getirilmistir. Daha sonra Mart 2020’de dolayli bir vergi olan Dijital Hizmet Vergisi uygulamasina baslanmistir. Bu calismada internet reklamciliginin vergilendirilmesi, uluslararasi vergisel duzenlemeler ve Turkiye’de yer alan vergi kanunlari cercevesinde ele alinmistir. Buna bagli olarak internet reklamciliginin vergilendirilmesi acisindan birtakim onemli ve adil duzenlemeler yapildigi sonucuna ulasilmistir.
{"title":"Tax Dimension of Internet Advertising in Turkey","authors":"H. Arslaner","doi":"10.26650/MCD2021-890208","DOIUrl":"https://doi.org/10.26650/MCD2021-890208","url":null,"abstract":"Dijital platformlardan elde edilen kazanclar ve bu kazanclarin neden oldugu cazibe ve talep yasadigimiz dijital cagin ve teknolojik gelismelerin etkisi ile daha da artmistir. Dijital ekonomi, hizmetin sunuldugu yer ile hizmetten yararlanilan yerin farkli ulkelerde olmasina imkân saglamaktadir. Dijital ortamda gerceklestirilen faaliyetlerin cografi sinirlarla kisitlanmamasi sonucunda bu alanda elde edilen gelirlerin vergilendirme sorunu ortaya cikmistir. Bu cercevede internet ortaminda sunulan reklam hizmetlerinden elde edilen gelirlerin tespit edilmesi ve vergilendirilme yetkisinin hangi ulkede oldugunun belirlenebilmesi icin uluslararasi alanda birtakim duzenlemeler yapilmistir. Internet sunucusunun isyeri olarak kabul edilmesi internet reklamciliginin vergilendirilmesi acisindan onem tasimaktadir. OECD buna iliskin olarak uluslararasi vergi duzenlemelerinin dijital ortamlari kapsayacak sekilde yeniden duzenlenmesi gerektigini belirtmis olup bu konuda calismalara baslamistir. Avrupa Birligi Komisyonu da dijital faaliyetlerin vergilendirilmesine yonelik olarak dijital hizmet vergisinin uygulamasini gundeme getirmistir. 2019 yilinda 476 sayili Cumhurbaskani Karari ile Turkiye’de internet ortaminda verilen reklam hizmeti odemeleri uzerinden vergi kesintisi yapilmasina iliskin duzenleme getirilmistir. Daha sonra Mart 2020’de dolayli bir vergi olan Dijital Hizmet Vergisi uygulamasina baslanmistir. Bu calismada internet reklamciliginin vergilendirilmesi, uluslararasi vergisel duzenlemeler ve Turkiye’de yer alan vergi kanunlari cercevesinde ele alinmistir. Buna bagli olarak internet reklamciliginin vergilendirilmesi acisindan birtakim onemli ve adil duzenlemeler yapildigi sonucuna ulasilmistir.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121119920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yusuf Has Hâcip’s work named Kutadgu Bilig is an important source of Turkish history. It has garnered attention from many scientists from different disciplines due to the rich information it contains. However, economics and finance scientists do not show the same interest in Kutadgu Bilig. This indifference has caused a serious lack of knowledge in how Turks understand and apply financial structure and relations in state and social life. Therefore, this study aims to determine the information about the financial structure of the state, its officials, and how the relations should ABSTRACT Rich texts that hide the accumulations of past periods are in works written by statesmen. In Turkish history, including Arab and Iranian history, the personalities who assumed important roles in the life of society and the state, especially with the acceptance of Islam, wrote works called nasihatname/poli-tics. One of the most important works is Yusuf Has Hâcip’s “Kutadgu Bilig/Information Giving Hap-piness”. Yusuf Has Hâcip commentates with an educative/didactic turn of phrase over characters (Kün-Togdı/Kagan, Ay-Toldı/Vizier, Ogdilmis/Vizier’s Son, Odgurmıs/Vizier’s Relative) which com municated how relations should be taught and that state officials should have virtue. financial relations and determination of the qualifications of financial officials. it was a simpler financial orga-nization compared to today since nowadays the services from the state are incomparably limited. However, similarities in quality draw Especially in how balancing the treasury, taxes, income, and expenses for the continuation of the state and social life were emphasized. Making expenditures according to revenues and finding a source immediately when there is a new expense reminds us of the meticulousness of Classical Economists for budget balancing. The taxes used in fi-nancing the security service show that taxes are used in terms of their financial function. It is also quite meaningful that a ruler is expected to be meticulous about maintaining the value of silver as the medi-um of exchange. be/should not be in Kutadgu Bilig. Screening-classification-analysis-criticism-composition method, which is widely used in historical studies, was chosen. The main conclusions reached by this method are: the emphasis on justice is in the foreground of the work. The army is very important for the survival of the state. However, a strong army owes its existence financially to a powerful treasury. For a powerful treasure there must be rich citizens. The condition for people to be rich is also through right and fair laws. However, financial managers must be moral and knowledgeable. These results show that the information in Kutadgu Bilig is still relevant, despite being about 1000 years old. Simultaneously, these results document that Kutadgu Bilig is a very important work of Turkish financial history.
Yusuf Has h cip的作品《Kutadgu Bilig》是土耳其历史的重要来源。由于它所包含的丰富信息，已经引起了许多不同学科的科学家的关注。然而，经济和金融科学家对库塔古·比利格并没有表现出同样的兴趣。这种冷漠导致了土耳其人在国家和社会生活中如何理解和应用金融结构和关系方面严重缺乏知识。因此，本研究旨在确定有关国家财政结构及其官员的信息，以及它们之间的关系应如何在政治家的著作中隐藏过去时期积累的丰富文本。在土耳其历史上，包括阿拉伯和伊朗历史上，在社会和国家生活中扮演重要角色的人物，特别是在接受伊斯兰教的过程中，撰写了名为nasihatname/ politics的作品。其中最重要的作品是Yusuf Has h cip的《信息带来幸福》(Kutadgu bilg)。Yusuf Has hcip用一种教育/说教的方式对人物(k n- togdyi /Kagan, ay - toldyi /Vizier, Ogdilmis/Vizier的儿子，Odgurmıs/Vizier的亲戚)进行了评论，这些人物传达了应该如何教导关系以及国家官员应该有美德。财政关系与财政官员资格的确定。与今天相比，它是一个更简单的金融组织，因为现在来自国家的服务是无比有限的。然而，在质量上的相似之处，特别是在如何平衡国库、税收、收入和支出以维持国家和社会生活方面，都得到了强调。根据收入进行支出，当有新的支出时立即寻找来源，这让我们想起古典经济学家对预算平衡的一丝不苟。为保安服务提供资金所使用的税收表明，税收是在其财政功能方面使用的。对于作为交换媒介的银的价值，统治者应该一丝不苟地保持其价值，这也是很有意义的。他不应该在库塔古比利格。选择了历史研究中常用的筛选-分类-分析-批评-构成方法。通过这种方法得出的主要结论是:强调正义是工作的重点。军队对国家的生存至关重要。然而，一支强大的军队在财政上要归功于强大的国库。要有强大的财富，必须有富有的公民。人们富裕的条件也是通过正确和公平的法律。然而，财务经理必须有道德和知识。这些结果表明，库塔古比利格的信息仍然是相关的，尽管大约有1000年的历史。同时，这些结果证明了《库塔古·比利格》是土耳其金融史上非常重要的一部作品。
{"title":"Kutadgu Bilig’in Türk Maliye Tarihi Açısından Önemi","authors":"Recep Temel","doi":"10.26650/MCD2020-808839","DOIUrl":"https://doi.org/10.26650/MCD2020-808839","url":null,"abstract":"Yusuf Has Hâcip’s work named Kutadgu Bilig is an important source of Turkish history. It has garnered attention from many scientists from different disciplines due to the rich information it contains. However, economics and finance scientists do not show the same interest in Kutadgu Bilig. This indifference has caused a serious lack of knowledge in how Turks understand and apply financial structure and relations in state and social life. Therefore, this study aims to determine the information about the financial structure of the state, its officials, and how the relations should ABSTRACT Rich texts that hide the accumulations of past periods are in works written by statesmen. In Turkish history, including Arab and Iranian history, the personalities who assumed important roles in the life of society and the state, especially with the acceptance of Islam, wrote works called nasihatname/poli-tics. One of the most important works is Yusuf Has Hâcip’s “Kutadgu Bilig/Information Giving Hap-piness”. Yusuf Has Hâcip commentates with an educative/didactic turn of phrase over characters (Kün-Togdı/Kagan, Ay-Toldı/Vizier, Ogdilmis/Vizier’s Son, Odgurmıs/Vizier’s Relative) which com municated how relations should be taught and that state officials should have virtue. financial relations and determination of the qualifications of financial officials. it was a simpler financial orga-nization compared to today since nowadays the services from the state are incomparably limited. However, similarities in quality draw Especially in how balancing the treasury, taxes, income, and expenses for the continuation of the state and social life were emphasized. Making expenditures according to revenues and finding a source immediately when there is a new expense reminds us of the meticulousness of Classical Economists for budget balancing. The taxes used in fi-nancing the security service show that taxes are used in terms of their financial function. It is also quite meaningful that a ruler is expected to be meticulous about maintaining the value of silver as the medi-um of exchange. be/should not be in Kutadgu Bilig. Screening-classification-analysis-criticism-composition method, which is widely used in historical studies, was chosen. The main conclusions reached by this method are: the emphasis on justice is in the foreground of the work. The army is very important for the survival of the state. However, a strong army owes its existence financially to a powerful treasury. For a powerful treasure there must be rich citizens. The condition for people to be rich is also through right and fair laws. However, financial managers must be moral and knowledgeable. These results show that the information in Kutadgu Bilig is still relevant, despite being about 1000 years old. Simultaneously, these results document that Kutadgu Bilig is a very important work of Turkish financial history.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115921427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The outcomes of education policies and education expenditures are not always known with certainty. Therefore, the Programme for International Student Assessment Programme (PISA), which is implemented by the Organisation for Economic Co-operation and Development (OECD) at 3-year intervals, is of critical importance of the performance of the education system. Turkey participated in the PISA, which started to be implemented for the first time in 2000, in 2003. The aim of this study is to examine the relationship between OECD countries 2018 PISA performance scores and education expenditure. Within the scope of the study, human development indices, schooling rates and the effectiveness of education expenditure were investigated in a group of OECD member countries, including Turkey. To ascertain the effectiveness of education expenditures, the 2003-2018 PISA results for the countries studied were analyzed. In order to achieve the aim of the study, the education expenditures of the 10 most successful countries and Turkey per student in 2018 PISA were compared with the public education expenditures and the share of gross domestic product (GDP) allocated to education. According to the PISA score, there was an increase in Turkey’s average scores but a decrease in 2015. The reason for this decrease is explained as the transition to compulsory education during the 2012-2013 education period. In addition, according to the results of the study, there is a positive relationship between countries education expenditure per student and PISA performance. No relationship was found between PISA performance levels and the share of GDP allocated to education. The reason for this may of the differing levels of economic development. Similarly, no relationship was seen between public education expenditures and the PISA performance results.
{"title":"Seçilmiş OECD Ülkelerinde Eğitim Harcamaları ve 2018 PISA Performanslarının Karşılaştırılmalı Analizi","authors":"Sedat Keleş","doi":"10.26650/MCD2020-772192","DOIUrl":"https://doi.org/10.26650/MCD2020-772192","url":null,"abstract":"The outcomes of education policies and education expenditures are not always known with certainty. Therefore, the Programme for International Student Assessment Programme (PISA), which is implemented by the Organisation for Economic Co-operation and Development (OECD) at 3-year intervals, is of critical importance of the performance of the education system. Turkey participated in the PISA, which started to be implemented for the first time in 2000, in 2003. The aim of this study is to examine the relationship between OECD countries 2018 PISA performance scores and education expenditure. Within the scope of the study, human development indices, schooling rates and the effectiveness of education expenditure were investigated in a group of OECD member countries, including Turkey. To ascertain the effectiveness of education expenditures, the 2003-2018 PISA results for the countries studied were analyzed. In order to achieve the aim of the study, the education expenditures of the 10 most successful countries and Turkey per student in 2018 PISA were compared with the public education expenditures and the share of gross domestic product (GDP) allocated to education. According to the PISA score, there was an increase in Turkey’s average scores but a decrease in 2015. The reason for this decrease is explained as the transition to compulsory education during the 2012-2013 education period. In addition, according to the results of the study, there is a positive relationship between countries education expenditure per student and PISA performance. No relationship was found between PISA performance levels and the share of GDP allocated to education. The reason for this may of the differing levels of economic development. Similarly, no relationship was seen between public education expenditures and the PISA performance results.","PeriodicalId":432706,"journal":{"name":"Maliye Çalışmaları Dergisi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134110859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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