Archive for Mart 28th, 2009

Mar

28

The effect of corporation tax to tax revenue in Turkish tax system

By admin

Tax varied as concept and meaning in time, different definitions were made about it; in term of its financial, economic, social, judicial, political even ethical aspect, it is a concept which was institutionalized and reached to a strong system of thought. Tax is a matter of fact which took shape with the affect of various [...]

Mar

28

Struggle against black money laundry

By admin

People who launder money, damage system of the society and give harm to the state and civils by ignoring the laws which the state put in the system of the society. The presence of the black money distort the economic indicators and effect the competition and the budget of the state negatively, cause increasing the [...]

Mar

28

Borrowing as financial resource of municipalities in turkey and Tekirdağ Municipality (1996-2006)]

By admin

Public administrative is being reconstructed, effected from the changes with globalization and local governments that of public administrative unit have an importance. The public service area of the local governments increases as a result of influence of urbanization. Municipalities, which have a special role in the local government, have to sufficiency in source of revenues [...]

Mar

28

Harmonisation of Turkish tax system with the Acquis Communautaire on the area of expenditures taxation]

By admin

The painful years which were experienced following the Second World War and the imperialist approach of the Soviet Union on East Europe caused the necessity of becoming united in Europe. The most important initiations were; European Coal and Steel Community (ECSC), European Economic Community (EEC), and European Atomic Energy Community (EAEC-EURATOM). These three communities united [...]

Mar

28

Domestic debt management in theory and in Turkey

By admin

Domestic debt, domestic goverment bonds put on the market by government for budget deficit and seasonal lack of liquidity which one of the financing process. But, while it mention about that Turkey has domestic debt system, the Undersecretariat of Treasury to assume obligations with budget act and various acts get into this description.
Until 1985’s Turkish [...]

Mar

28

Analysis and evaluation of individual pension system in terms of taxation

By admin

In our era, Individual Retirement System constitutes one of the most significant steps of the social security systems and has become an effective actor of social security and financial systems mainly in the United States, European Union, and in most of the countries of the world. By recognizing the positive donations of the system to [...]

Mar

28

Development of the budget of T.C. Ministry of Health Since 1980]

By admin

While high expenses in healthcare services bring burden to developing countries, governments maintaining their reponsibilities especially in conducting preventive healthcare services with regard to the social government concept has caused many politicy suggestions to emerge. Sustainable development is feasible with the conservation of human capital. Elevating life quality and standards and also access to these [...]

Mar

28

Econo-politic of piracy in terms of intellectual property rights

By admin

As a result of technological developments, significant changes have been seen in many areas including intellectual rights. In this research, intellectual rights and ever increasing piracy issues have been examined.
This research consists of three main sections. In the first chapter, the concept of intellectual property rights has been reviewed in details. In the second chapter, [...]

Mar

28

The relationship between municipalities’ fiscal and service performance

By admin

Local governments are relatively closer to the citizens for providing public services comparing with the central government. Therefore, accountability is stronger in the local governments. Implementation of the performance measurement is the precondition for the achievement of such an accountability.
This study is established on the bases of two subjects. Firstly, a comprehensive literature review has [...]

Mar

28

The recidivism in the Turkish Criminal Law and Tax Criminal Law: A case study of Afyonkarahisar

By admin

The recidivism is a crime policy instrument that aims to rehabilitate stubborn prisoners who offend again after their first sentence. This study elaborates the definition of recidivism and explains its historical progress and theoretical basis. The regulation, conditions, scope and consequences of recidivism are investigated in the Turkish criminal law and tax criminal law. A [...]