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Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Besides taxes are used for financing government expenditures, it is also used as a stability policy variable that affects economic and social life. The importance of taxes makes it crucial to collect adequate tax revenues. However, there is a large gap between the amount of taxes legally owed and the amount of taxes that taxpayers report and pay to the tax agencies. One of the reasons for this gap is tax evasion. The purpose of this study is to investigate the factors involved in tax evasion by taxpayers via survey data conducted in Eskisehir. The results show that tax rate, tax penalty, tax audit, tax morale, tax system and some of the demographic variables contribute in explaining the tax evasion behavior of taxpayers. [ABSTRACT FROM AUTHOR]

Today, one of the main issues for governments is to initiate the policies which aims at reducing regional development disparities. As well as the region-spesific measures which was taken into account to eliminate these disparities, being held the large-scale sports events such as Olympic Games was pursued a goal and thus it was aimed at introducing the dynamics of regional development. It was thought that such organizations would create significant impacts on production, employment and national income and it was expressed that they would make an additional contribution to desired goal. In this respect, to determine the effects of the 2011 Universiade Winter Games on economy of Erzurum, a survey was conducted. With the help of the datas from the surveys, the current situation was displayed by being formed the frequency and percentage tables. Then, the regression analysis were applied to determine the effects of the Games on the economy. The results of the analysis showed that the Games, an important stimulus for the regional development, created the positive impacts on the regional employment, profit, production, capacity utilisation and national income. [ABSTRACT FROM AUTHOR]