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.

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.

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.

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.

Yildiz, Gizem

Çalúmann amac iúçi dövizlerinin finansal geliúme üzerindeki etkisini \rölçmektir. Çalúma 44 geliúmekte olan ülkeyi ve 1994-2017 dönemini \rkapsamaktadr. Analizde ba÷ml de÷iúken olarak finansal geliúmiúlik \rendeksi kullanlmútr. Ayrca endeksin alt kriterleri olan finansal kurumlar \rve finansal piyasalar endeksi verileri de ba÷ml de÷iúken olarak \rkullanlmútr. Ba÷msz de÷iúken olarak iúçi dövizi gelirleri, kiúi baú GSYH, \rticari açklk ve enflasyon verileri kullanlmútr. øki aúamal sistem \rgenelleútirilmiú momentler metodu kullanlarak yaplan analiz sonucuna \rgöre iúçi dövizi gelirleri, kiúi baú GSYH ve ticari açklk finansal geliúmeyi, \rfinansal kurumlar ve finansal piyasalar istatistiksel olarak anlaml ve \rpozitif etkilerken enflasyon negatif etkilemektedir.

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.

Durmaz, Atakan; Akkus, Omer

Bu çalışma zamanlararası bütçe kısıtı yaklaşımından yola çıkarak Hakkiove Rush’ın (1991) bütçe açığının sürdürülebilirliğinin nasılgerçekleşebileceğini ve Quintos’ın (1995) bütçe açığınınsürdürülebilmesinin güçlü ve zayıf koşulları dikkate alınarak 1930-2016döneminde Türkiye’deki bütçe açığının sürdürülebilirliğini incelemektedir.Çalışmada bütçe gelirleri ve harcamaları arasındaki eşbütünleşme ilişkisiJohansen eşbütünleşme yöntemi ve bu yönteme dayalı olarak Hatemi-J veIrandoust (2012) tarafından geliştirilen saklı eşbütünleşme yöntemiaracılığıyla incelenmiştir. Eşbütünleşme katsayısı FMOLS, DOLS, CCR iletahmin edilmektedir. Araştırma sonuçları bütçe gelirleri ve harcamalarıarasında bir eşbütünleşme ilişkisi olduğunu ve Türkiye’de bütçe açığınınzayıf formda da olsa sürdürülebilir olduğunu göstermektedir.

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.

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.

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.