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Globalization leads to significant transformations in the tax structures of countries, as in every field. Taxes come to the fore as the most effective tool in the competition of countries in order to attract highly mobile capital. With the effect of globalization, the national power of countries in the use of taxation powers weakens and it becomes a necessity for them to act in accordance with international requirements. The study analyzes the transformation of the globalization in the taxation of labor and capital in OECD member countries. For this purpose, tax revenues, tax rates, and the distribution of taxes types in total tax revenues are examined from 1965 to the present. As a result, it can be seen that globalization does not cause a decrease in the share of tax revenues in the Gross Domestic Product, both in OECD member countries and in Türkiye, on the contrary, it leads to increases. However, the tax burden changes in favor of capital and against labor. The most effective factors in this situation are the rate cuts in income tax and corporate tax, and especially the increase in social security premiums. Due to the increase in social security premiums, the high tax wedge is considered as a problem especially for Türkiye. [ABSTRACT FROM AUTHOR]

The informal economy has started to become the center of attention of the whole world since the 1960s. Therefore, the informal economy emerges differently in each country and is called with different terms. Defining and measuring the informal economy is difficult and it is an undesirable situation due to the negative effects it creates. For this reason, determining the causes of the informal economy is of great importance in the fight against informality. There are many reasons for the informal economy. Although these reasons differ between countries, the most widely accepted reason is that the tax burden is heavy. So, taxes become an issue that needs to be emphasized in the fight against the informal economy. Although there are studies in the literature that deal with the relationship between informality and tax, most of the studies are on the effect of the informal economy on tax revenues. In this study, the practices that are within the scope of income tax and that can negatively affect informality are discussed. In this direction, the study aims to explain how practices in the Income Tax Law negatively affect informality. [ABSTRACT FROM AUTHOR]

The emergence of the industrialization phases in the textile sector has made it important to reveal the unique aspects of the Turkish weaving tradition and the synthesis it has reached, from silk and wool weaving to cotton and linen weaving. The causal ties of the Ottoman weaving tradition with the past and the historical projections that have reached today have not yet been evaluated from a general point of view. This evaluation can only be possible with the researches to be carried out on the sub-types of the weaving tradition. In this context, it is important to reveal the general adventure of the Ankara shawl, which is referred to as the Engürü shawl in the Ottoman archive documents. Ankara shawl is the most important production commodity in Ankara, from the end of the 17th century to the 19th century and is the most demanded fabric by elite groups after quality silk fabrics. The first document in which the Ankara shawl was identified is dated 1715, while the last document is dated 1863. After 1790, the density of documents related to the Ankara shawl has been increasing. There are many signs that suggest that the Ankara shawl weaving technique was produced as a result of technical progress in the weaving technique of mohair fabric. Ankara mohair fabric is a type of weaving completely unique to the weaving technique from yarn raw material. Ankara shawl is a fabric woven from the same thread as mohair, in a period from the end of the 17th century to the first half of the 19th century, it was understood that summer clothes were made from Ankara shawl in cities such as Istanbul and Bursa. Navy and Saray are among those who demand the Ankara shawl. It has been determined that a white Ankara shawl was produced as a flag fabric for the Navy. The role of Muslim women in the production of fabric in Ankara is also reflected in the documents. Since the 19th century, important regulations regarding the production of shawls have been made in Ankara against imported shawl fabrics, but these measures have not been successful. It is also seen in the documents that shawls of European origin started to be in demand in Ottoman cities, especially in Istanbul, since the second half of the 19th century. It is understood that there was a very rapid decline in Ankara shawl production between 1830 and1840. Considering that the problem was due to the instability of quality and price instability, the Ottoman administration wanted Ankara shawl to be produced in standard size and quality and to be dyed and stamped in the miri dyehouse in order to avoid tax loss. For quality and price stability, since the second quarter of the 19th century, fixed places were determined in cities such as Istanbul and Bursa, with the practice of monopolization, and control over the supply was established. While the place determined in Istanbul within the framework of the monopolization application is Yenihan, it is the Old Yenihan in Bursa. Although the heavy tax burden on the Ankara shawl is felt in the content of the statements in the documents, it was not aimed to protect a certain group by bringing monopoly with the practice of monopolization, but rather quality and price stability. Objections to the fixed space application determined afterwards were reflected in the documents on the grounds that it hindered the production ability. Ankara shawl; varieties such as hünkâri, berce, kaba shawl, harcialem mediocre shawl and edna shawl and colors such as narcissus, canary, samuri, squirrel, brown, blue, yellow shawl and white shawl were determined. [ABSTRACT FROM AUTHOR]

Inflation, which has many costs to the economy, also has extremely important costs on the tax system and financial system. Inflation is known to have an impact on real income levels and tax burden, as well as influencing economic decisions. On the other hand, the tax practices of the government also play a role in the formation of cost inflation. In this framework, the multifaceted nature of the relationship between inflation and taxes is important for all components of the economy. In our study, in order to empirically examine the direction and nature of the relationship between indirect tax revenues and inflation, the relationship between indirect tax revenues and consumer price index (CPI) in Turkey is investigated within the framework of cointegration and causality analysis. According to the findings obtained from the study, although CPI is the cause of tax revenues for Turkey, the existence of a causality from tax revenues to CPI could not be determined. [ABSTRACT FROM AUTHOR]

The aim of this study is to determine the importance of government incentives and supports for technology development zones (TDZ) for businesses operating in these regions and the effect of businesses on their preferences to operate in these regions. For this purpose, a questionnaire was applied to 47 of the 57 companies operating in Cumhuriyet Teknokent. Within the scope of the research, with the questionnaire form which includes questions in three different categories: "Descriptive information", "Elements affecting the operation in Technology Development Zones" and "Thoughts on incentives and supports provided to Technology Development Zones"; The opinions of the participants, whether they are academics or not, male or female, and those who operate outside the Technology Development Zones or not, were compared and significant differences were determined. In addition, the most important support factor that reduces the costs of most of the participants is Value Added Tax (VAT) exemption, the most important advantage of incentive policies is that they reveal new investment ideas, the most important factor affecting opening a company in Technology Development Zones is the support and incentives provided, incentives and supports reduce the tax burden. It has been determined that they facilitates investment and reduces the need for capital. [ABSTRACT FROM AUTHOR]

It is possible for the capital invested in the establishment of companies to increase or decrease over time. Both are commercial choices. When it comes to capital reduction, this preference is also seen as a way to avoid being deeply in debt. In addition to capital, companies also have assets in the form of equity according to the Tax Procedure Law. The concept of equity has some key components such as profit, loss, capital reserves, profit reserves, inflation adjustment and cost increase fund. These components have consequences on taxation following the capital reduction of a company because each component tent to affect the capital structure distinctively. The article's main claim is to discuss the inconsistencies between judicial decisions and administrative tax rulings and therefore to assess whether there is a tax liability regarding the Turkish Tax Procedural Law. [ABSTRACT FROM AUTHOR]

The relationship between environmental taxes and income distribution has become an important topic of discussion in recent years. These discussions began in the 1990s, with a series of tax reforms in many countries both to reduce environmental pollution and to increase employment. With these tax reforms, the tax burden on labor and capital has been shifted onto products that cause environmental pollution. This radical changes in the tax system of countries has led to an increase in the price of many products. It is fairly hard to say that all segments of society are equally affected by the increase in prices. In this context, the aim of the article is to empirically determine effects on the income distribution of energy, transportation and other environmental taxes applied in 25 OECD member countries and give suggestions for reducing the negative effects of these taxes. In this study, the long-term effects of energy, transportation and other environmental taxes on income distribution were examined by panel data method between 2000 and 2015. As a result of the analysis, it was determined that while energy and other environmental taxes distort income distribution, transportation taxes improved the distribution of income. [ABSTRACT FROM AUTHOR]

Budget deficits are among the most important problems faced by developed and developing countries today. This is also true for the Organization for Economic Co-operation and Development (OECD), which includes developed and developing countries. There are a number of tools that can be applied in the form of adjustments in the amount and components of taxes, borrowing and expenditures in closing the budget deficits. However, the answer to the question of which of these tools to use is important for both citizens and policy makers. For this reason, the relationship between public revenues and public expenditures and the direction of this relationship should be determined. In this study, the relationship between taxes and borrowing and public expenditures among public revenues was analyzed by using annual data of 36 OECD countries for the period 1995-2018. According to the cointegration results, a long-term relationship was found between tax burden and debt burden. According to the results of the causality analysis, it has been determined that the fiscal synchronization hypothesis is valid in general in OECD countries, borrowing is used for public financing, the income obtained as a result of debt increases expenditures and re-borrowing is used to finance the increased expenditures. [ABSTRACT FROM AUTHOR]

Having dedicated a great effort to the critique of the totalizing effect of the allencompassing notion of "Islamic city", Ottoman city studies either propose regional analysis models or underline the unique character of the developmental trajectory of each city. Extended to the concept of urban segregation, this individualist method draws attention to different traits of social spacing: Each Ottoman city has a special nature and degree of segregation along either ethnic/religious or economic axis. In the mid-19th century, the Citadel was a cosmopolitan district of Ankara, composed of quarters hosting various communities with differentiated occupations and income levels. These variables were recorded quasi-systematically in the post-Tanzimat era on registers entitled "temettuat defterleri", planned, organized and kept presumably in order to distribute the tax burden fairly among subjects. Based on a comparative analysis of temettuat registers this essay investigates different aspects of segregation among quarters of the Citadel. It aims to assess the location and ethnic composition of intramural quarters of Ankara, the nature of differentiation in terms of profession, income level, location of suburban property, vineyards and orchards, and shop ownership. It proposes to utilize temettuat data set as a tool of analysis for the exploration of the nature of ethnic and economic segregation. [ABSTRACT FROM AUTHOR]

The aim of this study is to investigate the effect of taxes on democracy. In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually. The study was conducted using panel regression method. In the study where two different models were created, the effect of both tax burden and tax structure on democracy was investigated. According to the results, the effect of tax burden on democracy was found to be statistically significant and positive. In terms of tax sutructures, while the effect of indirect taxes on democracy was found to be statistically significant and negative, the effect of direct taxes on democracy was found to be significant and positive. [ABSTRACT FROM AUTHOR]

The supply, maintenance and repair of vehicles and equipment related to country's security by the defence industry, development of new technologies and military personnel expenses constitute defence expenses. In line with the rise in security and defence needs of the communities, the share of defence expenditures in the budget is also increasing. This increase trend observed in defence expenditures, along with macro-economic variables such as unemployment and inflation as much as political and military growth creates a significant burden on the public budget. Because increasing defence expenditures return to society as heavy tax burden or budget deficit. In this study, using the data covering 2000-2017 period of 22 selected OECD countries, the issue of whether or not the defence expenditures have an effect on budget deficits is analysed by using Panel Data Analysis method. The results show that the defence expenditures in selected OECD countries are found to have a very significant share of public expenditure. The main result is that a 1% increase in defence expenditures causes an approximately 0.43% rise in budget deficits. This result demonstrates that the defence expenditure is one of the real reasons of increase in public expenditures for selected OECD Countries. Furthermore, it is thought that the focusing on budgetary side of defence expenditures can contribute to the literature, different from focusing on its effects on macroeconomic variables widely studied in the literature. [ABSTRACT FROM AUTHOR]

Considering their share in total public revenues, the most important source of income used by states for financing their economic activities are taxes. Due to their sovereign power, they collect taxes free of charge and compulsory. The algebra factor in taxation can naturally play a determining role on the level of happiness of a query on taxpayers. In this way, it helps the tax to transform the social and psychological aspects of the tax in order to realize the intended effects of tax policies and to manage the positive or negative reactions against the tax. When asked to be asked in this context, that is, through social consensus, information about taxpayers will become a source of social happiness. However, this is associated with a society-acceptable tax burden. This high tax burden impact on happiness of spatial econometric models for 2013 and 2015 were investigated life in Turkey. A negative effect of tax burden on happiness level was observed in all models estimated. Regardless of the calculation method of the tax burden; tax burden reduces the happiness levels of the provinces. Accordingly, it has emerged that the total tax burden should be reduced and public services should be clearly explained to the public. [ABSTRACT FROM AUTHOR]

The aim of this study is to empirically examine the effects of economic freedoms and its subcomponents on foreign direct investment inflows for 125 countries and the period 1996-2016 by panel data analysis. The data of economic freedom and its subcomponents were retrived from the Heritage Foundation, and the FDI and per capita GDP data were retrived from the UNCTAD database. The findings of the analysis are as follows: i) Economic freedom score, government integrity, public spending and freedom of investment and GDP per capita has positive effects on FDI. ii) Property rights, tax burden and freedom of work have negativeliy affect on FDI. iii) There is no significant relationship between monetary freedom, trade freedom and financial freedom with FDI. [ABSTRACT FROM AUTHOR]

The factors affecting people's motivation to pay voluntary taxes can be listed in 7 headings: complexity in the tax system, social and demographic impacts, religious beliefs and moral values, penalty rates and supervision, tax forgiveness, the influence of financial advisers, and trust in governments and corruption. The study focuses on the factors underlying the behavior of individuals paying or not paying taxes. In this context, in order to understand the thoughts of individuals, the opinions of university students, the taxpayers of the future, were investigated and their attitudes towards tax payments and donations, which are the unpaid payments made by people from their pockets, were examined. In order to better understand these attitudes, a face-to-face survey was conducted with 666 university students studying at Pamukkale University, and as a result of the analyses, it was observed that the average of individuals ' overall tax perception and attitudes towards helping individuals were higher. However, while the average perception of the tax system applied was low, the respondents found the tax rates and tax burden to be high and the tax system to be unfair. According to the results of the ANOVA test, where variable averages are compared according to the general trust levels, the perception of the tax system applied to individuals with high trust levels and the averages of aid to charities are also higher. However, regardless of the level of trust of people, it is seen that they are positive about helping individuals and their tax perception is high. However, it is seen that trust levels have decreased when institutions have entered the system. In other words, the trust levels of individuals who are positive about donating to people decrease when the institution enters into the business, and in individuals whose tax perception is positive, it is observed that their viewpoints turn negative when it comes to the tax system applied. [ABSTRACT FROM AUTHOR]

The aim of this study is to identify the blind points that may arise in intrapreneurship and to propose solutions for these blind points. The study was conducted in October 2019 with 98 whitecollar workers randomly selected from 86 enterprises registered in Adana Chamber of Commerce. The qualitative research method was adopted and a phenomenological research method was used in the research. According to the results, the blind spots of intrapreneurship were determined regarding the dimensions of new initiatives and new businesses, competitive aggression, proactivity, self-renewal risk dimensions. Research results demonstrated that intrapreneurship was the leading factor in the development of entrepreneurship within the organization. The creation and development of new initiatives and businesses can be made possible by eliminating blind spots caused by leaders and employees taking risks, government incentives and supports, education, tax burdens, deficiencies in leader incentives, and problems with information sharing. Economic conditions in the enterprise's intrapreneurial behavior, the problem of adaptation to changing conditions, and insecurity pose significant obstacles in terms of risktaking, besides, these factors were determined as blind spots in intrapreneurship. [ABSTRACT FROM AUTHOR]

Since the saving capacity has positive effects on growth and development, the discussions about the factors that can be used to change the saving rate are always up to date. Income and taxes are two important factors determining the saving and expenditures of both individuals and institutions. According to the life cycle model, saving is negative for young who do not work and for the retired. Therefore, the higher the dependency rate, the lower the saving. The increase in the dependency of the young age population can cause the working population to increase their consumption expenditures and to allocate less of their income to saving. On the other hand, the increase in tax burden may lead to a reduction in saving rates due to its negative impact on disposable income. In this context, the aim of this study is to evaluate the effects of young age dependency rate, increase in per capita income and tax burden on gross national saving. For this purpose, ARDL (Autoregressive Distributed Lag Models) boundary test is applied by using the data of G-7 countries for the period of 1979-2017. According to the test results, the increase in tax burden negatively affects national saving, while the increase in per capita income positively affects the saving. Although the coefficient of the young age dependency ratio is negative, the probability value is not significant. [ABSTRACT FROM AUTHOR]

Tax amnesties, frequently applied in developed and developing countries, are seen as a means of increasing income and reducing the burden of tax administration. Nevertheless, frequent amnesties of tax amnesties create the perception that fair taxpayers are punished and that tax evasion is widespread, adversely affecting the perception of fairness and tax compliance in taxation. In this study, it is aimed to determine the effect of tax amnesties and perception of fairness on tax compliance. A survey was conducted on taxpayers with 754 commercial earnings. First of all, factor analysis was applied to the scales regarding tax amnesty and tax fairness perceptions of taxpayers. Afterwards, the effect of the obtained factors on tax compliance was determined by multiple linear regression analysis As a result of the analysis, 18,2% of the tax compliance was explained by the variables of retributive fairness, procedural fairness and tax amnesty. The best explanation of the model was determined as tax amnesties. These variables have a negative effect on tax compliance. This case, tax amnesty should not be applied frequently. In terms of procedural fairness, tax laws should be applied equally to all. [ABSTRACT FROM AUTHOR]

Income tax tarif provides some advantages in terms of tax policies due to progressive structure. In addition, accepted the quite a significant disadvantage of this progressive structure, distort the tax burden distribution by created the fiscal drag effect in economy that growing with an inflation. Fiscal policy authorities take political measures to eliminate this impact so that it does not adversely affect growth in the long run. One of these measures is to increase the tariff levels to a certain extent for each new taxation period. However, there is no clear opinion on the amount of this increase. In this study, in order to prevent the effect of fiscal drag by using two different indexes have been calculated to determine the rate of income tax tariff steps. In this direction; Turkey's economy has grown with inflation in recent years, the fiscal drag effect to prevent the occurrence of income tax tariff's bracket is concluded that every year a certain amount of readjustment. [ABSTRACT FROM AUTHOR]

In this paper the relationship between indirect taxes and consumer prices are tested with quarterly data of the period 2006Q1-2015Q2 for Turkey. Series are primarily seasonally adjusted and tested for stationarity. After finding that series are first-order stationary, the relationship between them are tested by employing Johansen Cointegration Test and Error Correction Model. According to findings of the paper, while the changes in indirect taxes have no effect on consumer prices in short term, it is observed that they affect consumer prices in a positive way in the long term. It is also tested that if the direction of the changes in indirect taxes differ in terms of the effects on the consumer prices. Our findings do give support to the asymmetry hypothesis which suggests different effects for opposite changes. [ABSTRACT FROM AUTHOR]

OECD-wide tax burden of labor is relatively high. In the last decade majority of Member States have begun in order to lower the tax burden of labor, reducing the tax rates or the taxable income threshold to be raised. In addition, some countries began tax credit application on low-income workers or increasing the amount of tax credit. Thanks to this kind of tax reforms the tax wedge has relatively decreased, but shows significant differences from country to country. Indeed, the tax wedge for a person over 4% in the 2000-2010 period decreased in some countries, has shown a sharp increase in Turkey. Turkey is one of the highest among OECD members the tax wedge. This also encourages informal employment. To struggle this serious problem is extremely important which reduction of social security and income tax liabilities especially in low-wage. In addition, low-wage workers resemble in the United States in a tax credit system that Turkey will begin even more lower the tax burden. [ABSTRACT FROM AUTHOR]

Tax amnesties have been applied in developed and developing countries and also in OECD countries and in more than half of the United States. Some countries consider of tax amnesties as a means of increasing revenue which will strengthens tax compliance and meet the growing budget deficits. Some other countries don't think of using tax amnesties because of its adverse effects on harmony, equality and distribution of tax burden. These views had been expressed by many scientists. In justification of thirty amnesties in Turkey since 1923, it can be said that comprehension of creating additional source for public sector outweighs in addition to the political factors in 1960's and 1970s and the technical and economic factors in 1980 and 1990. In this study, firstly the positive and negative aspects of tax amnesties were explained for 1923-1950 period; and later effects of tax amnesties on tax revenues are examined. With regard to this period, Turkey's Gross National Product, Tax Revenues, Tax Revenues / GNP ratios were presented through graphs using current prices. As a result, it is concluded that tax amnesties don't increase tax revenues as expected in the long term. [ABSTRACT FROM AUTHOR]

As in the EU countries, venture capital is encouraged by various ways to provide interest free and long term financing opportunity in Turkey. Recent changes by the law num-bers 5520, 5281 and 5479 in Turkish Tax Laws have once more drawn attention to incentives for venture capital investment trusts. While the law number 5281 introduced withholding tax for investment trust by adding the temporary article 67 to Income Tax Law, the law number 5479 abolished the practice of investment tax credit. On the other hand the law number 5520 changed the ratio of withholding tax construct by corporate. The goal of this study, in light of the recent changes, is to assess the tax incentives for venture capital investment trusts as tak-ing into account the policies of EU countries. [ABSTRACT FROM AUTHOR]

In the middle ages, peasant-state relations were a sensitive issue since peasantry and peasants were the backbone of production and fiscal policy. During the formation years of the Abbasids in el-Cezire (The upper Mesopotamia) official injustices stemming from land and tax reform increased the tax burden on the peasantry. In addition, the collection of taxes in cash forced peasants to sell their ware at a cheap price to bankers leading them to financial crisis and heavy debts. This situation left the peasants to the mercy of bankers and as time passed by they lost their lands" to their creditors. The problem caused by this fiscal policy led the peasants either to leave their lands or succumb to their eventual enslavement. In order to prevent its tax sources from drying up the state took harsh measures to force the peasants to return to their land: All peasants were registered and strict controls were imposed on them. As a result, the economy in the region slipped into stagnation. At the end, the Caliph sent his inspector and punished those responsible and issued a general amnesty concerning the unpaid taxes. [ABSTRACT FROM AUTHOR]