Budget Transparency and Turkey
Maliye Çalışmaları Dergisi, 2022 Transparency is one of the indispensable elements of democracy. The concept of budget transparency, which began to be discussed more commonly during the 2000s, refers to the openness of all public sector activities to provide information about how they ...
Emrullah Aydın, Murat Şeker
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Maliye Çalışmaları Dergisi, 2022 Insurance premium incentives are an essential active employment policy in the fight against unemployment. They are also relevant to achievingmany financial and social policy objectives.
Mehmet Bulut
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Financial self-sufficiency of Ukrainian territorial communities and local economic development: Modeling the causal relationship [PDF]
Public and Municipal Finance, 2023 The financial self-sufficiency of communities determines their ability to create additional jobs, attract investment resources, offer quality social services, and improve the population’s living standards and well-being.
Halyna Voznyak +4 more
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Relationship between income inequality, social transfers, poverty, and employment in Ukraine [PDF]
Public and Municipal FinanceThe impact of social transfers on income inequality and poverty remains a subject of debate, particularly regarding threshold effects, design, and integration with taxation and labor market dynamics.
Pavlo Kerimov, Yuliia Shapoval
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The Relationship Between Growth, Expenditure, and Income Fiscal Policy in Turkey: ARDL-ECM Model
Maliye Çalışmaları Dergisi, 2022 The aim of the study is to analyze the effect of public revenues and expenditures on economic growth, topic that is often discussed in the theory of finance. For this purpose, rather than use total public revenues and expenditures, in the analysis, their
Mustafa Alpin Gülşen
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Exploring the effectiveness of social control mechanisms in fostering citizen involvement in rural local budgeting: The Kazakhstani perspective [PDF]
Public and Municipal Finance, 2023 The purpose of this study is to explore the involvement of citizens in the administration of local budgets, which significantly contribute to the financial and economic independence of rural areas.
Rymkul Ismailova +4 more
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The Privacy Right of Legal Person Taxpayer
Maliye Çalışmaları Dergisi, 2022 Since tax authorities have very wide powers within the scope of legislation regarding tax inspections, tax privacy for a legal person is as important as for a natural person.
Arzu Kalyon
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Evaluating the effectiveness of public finance used for social protection of internally displaced persons [PDF]
Public and Municipal FinanceThe increasing number of internally displaced persons (IDPs) in wartime Ukraine leads to growing problems in social protection funding. Under these circumstances, the evaluation of the effectiveness of public finance use is of increasing importance.
Yuriy Bilan +3 more
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Tax Structure and Institutional Determinants in Transition Economies
Maliye Çalışmaları Dergisi, 2021 Economies that do not have a corporate tax system in their historical heritage have sought to establish a tax system with their independence. The tax structure means the financing free-market reforms of transition economies.
Mustafa Alpin Gülşen +1 more
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The role of subnational tax capacity: A path toward regional integration [PDF]
Public and Municipal FinanceThe tax capacity exercised by subnational governments in a country is fundamental in shaping the tax and economic system, especially when there is a coordination of interests, such as in the Pacific Alliance.
César Vega Zárate +1 more
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