Economic and Fiscal Studies

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• İHSAN CEMİL DEMİR

The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance. They discuss technical aspects of tax evasion and the primary and se...

• SERKAN BENK

The aim of this study is to set forth the relationship of economic and social factors with logistics performance of countries’, which is very important for their competitiveness. To achieve this, researchers had correlated the logistics performances of twenty six OECD countries with a variety of economic and social in…

Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance. In this paper, determinants of tax morale in Turkey and Spain are analysed on the basis of World Values…

• CEVAT BİLGİN

The causal relationship between defence expenditures and external debt is investigated by applying a multivariate model. Our estimation results indicate that defence expenditures and external debt for Turkey are cointegrated. To test for Granger causality in the presence of cointegration between variables, we employ a…

• ERDAL TANAS KARAGÖL

We utilize a multi-sector general equilibrium model based on intertemporally optimizing agents to study issues of trade liberalization and fiscal adjustments in the context of the Turkish economy. A key feature of the model is its explicit recognition of the distortionary consequences of excessive borrowing requiremen…

• ALP ERİNÇ YELDAN

In this paper the Wagner’s Law for Turkey for the period 1960-2006 is analyzed. Wagner’s law investigates whether there is a long run relationship between government expenditures and the gross national product of a country. The paper uses modern time-series econometric techniques to test the validity of law’s proposit…

• ÖZLEM TAŞSEVEN

We use a dynamic general equilibrium model based on intertemporally optimizing agents to study alternative debt management policies for the Turkish economy. The model is based on the neoclassical growth theory in its adjustment to steady state dynamics, and on Walrasian general equilibrium theory of a small open econo…

• ALP ERİNÇ YELDAN

The goal of this paper is to explore the trend of FDIs in the Czech Republic and its changes in recent years using the gravity model. Apart from traditional variables used in FDI models we also introduce IFRS in national accounting rules. Design/Methodology/Approach: We use open-source data from the World Bank and FDI…

• ERGİNBAY UĞURLU

Devletin asli ve diger gorevlerini yerini getirebilmek amaciyla ihtiyac duydugu finansman kaynaklarinin basinda vergiler gelmektedir. Vergiler sadece bir kamu geliri olmayip ayni zamanda siyasi, mali, sosyal ve iktisadi acidan etki yaratan onemli bir aractir. Bu acidan devletin hem gelirlerinin onemli bir kismini olus…

Devletin asli ve diger gorevlerini yerini getirebilmek amaciyla ihtiyac duydugu finansman kaynaklarinin basinda vergiler gelmektedir. Vergiler sadece bir kamu geliri olmayip ayni zamanda siyasi, mali, sosyal ve iktisadi acidan etki yaratan onemli bir aractir. Bu acidan devletin hem gelirlerinin onemli bir kismini olus…

• ERSİN NAİL SAĞDIÇ

This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past. The research also finds that some reasons to justify tax evasion proved more attractive to participants than others. In our survey, the…

• BAHADIR YÜZBAŞI
• TAMER BUDAK