Results 31 to 40 of about 4,171 (50)

Violation of Tax Confidentiality as an Offence

open access: yesMaliye Çalışmaları Dergisi, 2021
Reveal of informations and documents within scope of tax confidentiality of taxpayers and persons related to taxpayers or using them for benefit is a tax offense.
Burcu Kuzucu Yapar
doaj   +1 more source

Optimal Taxation of Consumption and Income

open access: yesMaliye Çalışmaları Dergisi, 2021
Optimal taxation and tax system design both involve important tradeoffs with respect to efficiency and fairness, and researchers in the fields of public finance and applied economics have analyzed these issues for many years.
Mikail Pehlivan
doaj   +1 more source

Macroeconomic Volatility and its Significance to the Rising External Indebtedness of Nigeria

open access: yesMaliye Çalışmaları Dergisi, 2021
The motivation of this study has been to identify the effects of the multidimensional perspectives of macroeconomic volatility on the growth of external debt in Nigeria from 1970 to 2018. Methodologically, the Auto-Regressive Distributed Lag (ARDL) model
Samson Adeniyi Aladejare
doaj   +1 more source

Cost-Benefits Analysis of Establishing a Bike-Sharing System Between Başkent Unıversity and Koru Metro

open access: yesMaliye Çalışmaları Dergisi, 2021
Based on the idea that bike-sharing systems integrated into public transportation systems could bring remarkable alternative solutions to the transportation problems (where demand for public transportation has high potential but is undermined for various
Duygu Dündar Öztaşçı   +2 more
doaj   +1 more source

Perceptıon of Gender-Sensitive Budgeting: A Case Study on the Aydın Adnan Menderes University

open access: yesMaliye Çalışmaları Dergisi, 2023
The gender-responsive budgeting approach takes the changing needs of diverse population segments into account and aims to ensure equal and equitable access to public resources for both genders.Globalization and advances in science and technology have ...
Alptekin Aktakka, Recep Tekeli
doaj   +1 more source

The Legal and Tax Dimension of Metaverse

open access: yesMaliye Çalışmaları Dergisi, 2023
Human life changes as technology advances. The virtual universe, also known as the metaverse, is the final transition point. Unlike previous work on the Metaverse based on Second Life, the current Metaverse is based on the social values of Generation Z ...
Ceyda Kükrer
doaj   +1 more source

Management of budget flows under martial law [PDF]

open access: yesPublic and Municipal Finance
Managing budget flows under martial law is important to ensure the security and financial stability of the state, helping to mobilize the necessary resources and concentrate them on financing key needs.
Kateryna Romenska   +4 more
doaj   +1 more source

Comparative analysis of internal and external national debt of Ukraine taking into account the impact factors [PDF]

open access: yesPublic and Municipal Finance, 2017
In this paper, scientific and methodological approaches as for interpreting the notion “national debt of the country” as a whole are systematized, the essence of “internal national debt” and “external national debt” in particular is clarified.
Viktoriia Obravyt, Viktoriia Koilo
doaj   +1 more source

Quantitative relationship between corruption and development of the Tunisian stock market [PDF]

open access: yesPublic and Municipal Finance, 2018
The aim of this article is to seek especially the impact of corruption on the bond and stock market development. For the methodology/approach, the authors analyze a sample of 20 listed Tunisian firms from the Stock Exchange and Financial market, covering
Ibtissem Missaoui   +2 more
doaj   +1 more source

Information asymmetry on the market of non-banking financial services in Ukraine: causes, consequences, methods of control [PDF]

open access: yesPublic and Municipal Finance, 2016
The article examines the features of the impact of information asymmetry on the key participants of the market of non-banking financial services in Ukraine. It defines the basic reasons of its existence on the market.
Valentyna Levchenko, Myroslav Ostapenko
doaj   +1 more source

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