Taxation and Legal Issues

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• İHSAN CEMİL DEMİR

This paper uses affiliate‐level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty…

• AYÇA TEKİN KORU

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

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

In the last decade, the Tribunals of the International Centre for the Settlement of Investment Disputes (ICSID) have discussed the adoption of a new standard in assessing the jurisdictional requirements of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States, in order to…

• UTKU TOPCAN

This paper uses affiliate‐level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty…

Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy a given amount of goods and services. Financial statements are instruments of an enterprise that show the financial situation and outcomes of functions. In high inflationary periods, if they are…

• NAİM VAROL

The aim of this study is to investigate whether the dimensions of tax fairness exist in Turkey. A survey questionnaire on tax fairness developed by Gilligan and Richardson was administered to a sample of 180 tax professionals (Certified Public Accountants and Sworn-in Certified Public Accountants). Factor analysis and…

• TAMER BUDAK

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

Doğrudan yabancı sermaye yatırımlarının ekonomik ve kurumsal belirleyicileri 29 OECD ülkesi için analiz edilmiştir. Çalışmada politik riski oluşturan ve ülkelerin kurumsal kaliteleri hakkında bilgi veren hükümet istikrarı, yatırım profili, yolsuzluk, kanun ve düzen, bürokratik kalite gibi on iki alt bileşen kullanılmı…

25 Haziran 1998 tarihinde Danimarka’nin Aarhus Kentinde Birlesmis Milletler Avrupa Ekonomik Komisyonu (ECE) tarafindan imzaya acilmis olan ve 30 Ekim 2001 tarihinde yururluge giren Cevresel Konularda Bilgiye Erisim, Cevresel Karar Verme Surecine Halkin Katilimi ve Yargiya Basvuru Sozlesmesi (Aarhus Sozlesmesi), ele al…

Purpose: In this paper, we test the influence on foreign trade and FDI by using the gravity model within the EU. The influence of IFRS is also tested, although we might expect that its influence will be smaller than that of other factors. Design/Methodology/Approach: According to the gravity model, countries are tradi…