Yazarlar
- Bölükbas, Mehmet(2)
- Sahin, Muhammet(2)
- Sentürk, Suat Hayri(2)
- Önder, Kubra(2)
- Akbulut Yildiz, Gizem(1)
- Akkus, Omer(1)
- Akyol, Mehmet(1)
- Durmaz, Atakan(1)
- Eser, Levent Yahya(1)
- Günay, Hamdi Furkan(1)
- Gürdal, Temel(1)
- Karakurt, Birol(1)
- Mete, Emrullah(1)
- Peker, Osman(1)
- Polat, Sedat(1)
- Sahingöz, Burak(1)
- Topal, Mehmet Hanefi(1)
- Yelboga, Alim(1)
- Yildiz, Baris(1)
- Yildiz, Gizem(1)
- Özdemir, Hakan(1)
- Özçag, Mustafa(1)
Yayınlar
- MakaleYalnız künye2025Determinants of Tax Compliance: Ethical and Economic Values, Social Norms and Perception of Corruption
Yelboga, Alim; Özdemir, Hakan
Using data from the World Values Survey (2017-2021), this study examines the impact of factors such as ethical values, social norms, and perceived corruption on tax compliance, employing an ordered logistic regression analysis. The findings indicate that individuals' ethical values are the strongest determinant of tax compliance, whereas perceived corruption has a statistically significant but comparatively weaker effect. While a significant portion of the findings are consistent with existing literature, the study's clearer demonstration of the relative impact of ethical values compared to other factors constitutes a complementary contribution to the literature. Overall, the results confirm that tax compliance is shaped not only by economic incentives but also by individuals' values and perceptions. The findings demonstrate the importance of strengthening ethical values and social trust in enhancing voluntary tax compliance.
- MakaleYalnız künye2022The Effect of Procedural Fairness on Voluntary Tax Compliance in the Administrative Resolution of Tax Disputes
Günay, Hamdi Furkan; Gürdal, Temel
This research aims to examine the effect of resolution methods of tax disputes at the administrative stage on voluntary tax compliance in terms of procedural justice. In this direction, 1020 survey data obtained from certified public accountants in Turkey were analyzed by multivariate statistical tests and structural equation modeling. The findings show that procedural fairness in the resolution methods of tax disputes at the administrative stage affects significantly and positively the perception of trust and legitimacy towards the tax administration, as well as voluntary tax compliance. Besides, a significant mediating effect of both trust in the administration and the legitimacy perception in the relationship between procedural justice, which is adapted to the resolution process of tax disputes at the administrative stage, and voluntary tax compliance, has been determined.
- MakaleYalnız künye2021The Effect of Foreign Trade By Technology Intensity on Economic Growth: The Case of Turkey
Akyol, Mehmet; Mete, Emrullah
In today's international trade conditions, countries need to complete their technological developments in order to increase their competitiveness and economic growth. High technology exports are very important, especially for countries aiming for export-oriented growth. In this study, the effect of export and import performance according to technology intensity on the economic growth were analyzed for Turkey. In this context, data for the period 2002-2018 were analyzed with the ARDL boundary test approach. According to the analysis results, it was determined that low, low-medium, medium-advanced and advanced technology exports and imports and economic growth are co-integrated.
- MakaleYalnız künye2020The Effect of Remittances on Financial Development in Developing Countries: Dynamic Panel Data Analysis
Akbulut Yildiz, Gizem
The aim of the study is to measure the effect of workers' remittances on financial development. The study on 44 developing countries covers the period 1994-2017. In the empirical analysis of the study, financial development index data was used as the dependent variable. However, financial institutions and financial markets index data, which are the sub-criteria of the index, are also used in the study as dependent variables. As independent variables, workers' remittances, GDP per capita, trade openness and inflation data are used. According to the results of the analysis made using the Two-Stage System Generalized Moments Method, workers' remittances, per capita GDP and trade openness, financial development, financial institutions and financial markets are statistically significant and positive, while inflation is negatively.
- MakaleYalnız künye2019The Sustainability of Budget Deficit in Turkey: Hidden Cointegration Relationship
Akkus, Omer; Durmaz, Atakan
This study, starting from the point of intertemporal budget constraint approach, examines the sustainability of budget deficit in Turkey for 1930-2016 period by taking Quintos (1995)'s strength and weakness conditions for the sustainability of the budget deficit and Hakkio and Rush's (1991) approach to how to ensure the sustainability of the budget deficit. In this study, the cointegration relationship between the budget revenues and expenditures is tried to be revealed through the Johansen Cointegration method and the Hidden Cointegration Method developed by Hatemi-J and Irandoust (2012) based on the prior method. Cointegration coefficient is estimated by FMOLS, DOLS, CCR. Results indicate that there is a cointegration relationship between budget revenues and budget expenditures and the budget deficit is sustainable even in weak form in Turkey.
- MakaleYalnız künye2018The Effect of Health Expenditures on Economic Growth: The Case of Europe and Central Asia Countries
Yildiz, Baris; Yildiz, Gizem
The aim of the study is to measure the impact of health expenditures on economic growth during the period of 1996-2014 for 47 European and Central Asian countries. Two different methodologies were used in the empirical analysis of the study. First, the fixed effect model was estimated using the Driscoll-Kraay Standard Error Estimator. The coefficients were then estimated using the Two Stages System GMM method. The results obtained are parallel to each other. In both analyzes, per capita health expenditure has a statistically significant and positive effect on economic growth.
- MakaleYalnız künye2018An Analysis of Relationship between Military Expenditure and Economic Growth in Turkey (1960-2016)
Topal, Mehmet Hanefi
A growth number of empirical studies have investigated the relationship between military expenditures and economic growth in Turkey. However, there is no consensus on the relationship between military expenditures and economic growth in literature. The aim of this study is re-examining the relationship between military expenditures and economic growth covering the period of 1960 and 2016 within the context of cointegration and causality analysis. In addition to traditional analysis, we employed cointegration test with multi structural breaks and time-varying causality analysis. According toBayer and Hanck's (2013) standart cointegration test results the military expenditures negatively affect long-run GDP per capita. However, Maki's (2012) cointegration test with multiple breaks results show that there is no relationship between military expenditures and GDP per capita. On the other hand, time-varying causality results also indicate that the causal linkage between military expenditures and economic growth has disappeared due to economic and politic shifts in Turkey after the middle of 1970s.
- MakaleYalnız künye2018The Effects of Military Expenditures on Inflation in Turkey: A Cointegration Analysis with Structural Breaks
Karakurt, Birol; Sentürk, Suat Hayri; Sahingöz, Burak
Internal and external threats to Turkey lead her to have its military expenditures at a high level. The relationship between military expenditures and macroeconomic variables has been of great interest to a number of studies. However, there is no common view about the relationship between military expenditures and the inflation. In this study, the relationship between military expenditures and the inflation in Turkey is aimed to be analysed for the period 1966-2016. The length of the study period requires considering structural breaks. Therefore, according to the results of our study that benefits from a Maki cointegration test with structural breaks and Toda-Yamamoto causality test, a unidirectional positive causality between military expenditures and the inflation has been found both in the short-and the long-run.
- MakaleYalnız künye2018The Relationship between Trade Openness and Inflation: An Analysis for Turkey within the Frame of Romer Hypothesis
Özçag, Mustafa; Bölükbas, Mehmet
The aim of the study is to investigate the relationship between trade openness and inflation in Turkey economy for the period of 1980-2015. Unlike the other studies, symmetrical and asymmetrical analyses were used to examine the relationship between variables. The symmetric relationship between variables was analysed with Johansen cointegration and Hacker and Hatemi-J (2006) causality tests. The findings of symmetric analyses show that there is no cointegration or causality relationship. Whereas Hatemi-J and Irandoust (2012) hidden cointegration test and Hatemi-J (2012) causality tests were used for asymmetric analyses. According to the results of Hatemi-J and Irandoust (2012) hidden cointegration test, a cointegration relationship between trade openness and inflation in Turkey has been proved.
- MakaleYalnız künye2018The Impact of Special Consumption Tax Increases on Personal Automobile Demand of Households: Panel Co-Integration Analysis
Önder, Kubra; Sahin, Muhammet
The automobile industry is one of the leading industries for economic growth and development of countries in terms of value added and export value. Consumer demand for automobiles exhibits a continuous fluctuation depending on the SCT (Special Consumption Tax) policy. The aim of this study is to analyze the impact of the change in SCT rates on automobile demand using panel co-integration method for Fiat, Ford, Toyota, Renault, Honda and Hyundai brands which have factories in Turkey. In the study, monthly time series data of January 2014 and February 2017 period has been used and increase in SCT rate, auto loan interest rates and petrol prices have a negative impact on personal automobile demand.
- MakaleYalnız künye2017The Relationship Between Price Level and Fiscal Policy in Turkey: An Econometrical Analysis of the FTPL Approach
Bölükbas, Mehmet; Peker, Osman
The aim of this study is to investigate the Fiscal Theory of Price Level (FTPL) approach for Turkey and to determine whether monetary and fiscal policy shows a dominant regime characteristic. In this context, an empirical analysis was performed by using 2006: Q1-2015: Q4 period data with the help of Johansen Cointegration Method. According to the results of empirical analysis, it has been determined that fiscal policy is an effective policy in determining the price level in Turkey in the mentioned period because a unit change in the primary budget balance led to an increase of 4,33 units in the general price level. This finding suggests that the FTPL approach is valid for Turkey in the period 2006-2015 and fiscal policy shows the dominant regime characteristic in Turkey in the mentioned period.
- MakaleYalnız künye2016Analysis of Production Potential of Textile Sector and Efficiency of Government Incentives in Turkey
Önder, Kubra; Sahin, Muhammet
Textile sector, as one of the oldest industries of the world, has become a leading sector in economic development of the developing countries both in terms of export, added-value and production process. The sector operating under constantly changing global market conditions is affected by internal and external developments very quickly. In a competitive environment brought about by the global economic life, countries are implementing incentive and subsidy policies which are one of the economic policy instruments. In this context, the objective of this study is to examine the effectiveness of the incentive policies for the textile sector using quarterly data for the period 2001-2015. When empirical evidence obtained through Vector Error Correction Model (VECM) is examined, it is concluded that incentive policies applied for textile industry are consistent with economic expectations.
- MakaleYalnız künye2015Taxation of Household Solid Waste: A Critical Perspective to the Sanitation Tax in Turkey in the Context of Benefit Principle
Sentürk, Suat Hayri; Eser, Levent Yahya; Polat, Sedat
Sanitation tax (ST) being implemented in Turkey is insufficient to establish taxbenefit relationship as tariff structure. The purpose of this study is to reveal the inadequacy of the current ST system applied in houses and to establish a link between sanitation tax and solid waste within the scope of benefit principle. For this purpose household solid waste was evaluated in the context of benefit principle afterthat, some country examples and ST applied in Turkey were analyzed. In this study, it is determined that the ST is not based on the benefit principle and various suggestions are made in this context.
- DergiMALIYE DERGISI