Economic and Fiscal Studies

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…

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

In this study, it is aimed to examine the determinants of tax revenues in selected 16 OECD countries.For this purpose, panel data analysis was performed by using the data of 1991-2015 period.After analyzing the cross-sectional dependence and stability, long-term relationships between the series were investigated by us…

• ÖNDER ÇALCALI

Abstract This article makes use of two different data sets on Turkey to explore the relationship between the tax structure and issues such as democratic representation, citizenship rights, and poverty and social exclusion. The first of these data sets is the extensive Household Consumption Survey (2003) by the Turkish…

• GÖKHAN ÖZERTAN

In this study, it is aimed to examine the determinants of tax revenues in selected 16 OECD countries.For this purpose, panel data analysis was performed by using the data of 1991-2015 period.After analyzing the cross-sectional dependence and stability, long-term relationships between the series were investigated by us…

• ALİ ALTINER

Maliye politikasının en önemli amaçları arasında ekonomik büyümeyi gerçekleştirmek gelmektedir. Vergiler de bu amaca ulaşmada devletin en önemli araçları arasında yer almaktadır. Ekonomik büyümeyi sağlamada vergi kadar etkili olan bir faktör de vergi yüküdür. Vergi yükü ekonomik özneler için bir maliyet unsuru olarak…

• ÖZGÜR EMRE KOÇ

In this study, it is aimed to examine the determinants of tax revenues in selected 16 OECD countries.For this purpose, panel data analysis was performed by using the data of 1991-2015 period.After analyzing the cross-sectional dependence and stability, long-term relationships between the series were investigated by us…

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…

In this paper, we explore two of the most relevant theories that explain financial policy in small and medium enterprises (SMEs): pecking order theory and trade-off theory. The theoretical section provides an overview of contemporary theories of capital structure. According to the pecking order theory changes in the l…