Results 11 to 20 of about 18,278,357 (240)

The Development of the Tax Expenditures in Turkey: 2015-2021

open access: yesİstanbul İktisat Dergisi, 2019
Nowadays, tax expenditures are extensively applied in many countries in order to achieve certain economic and social goals more effectively and quickly. Tax expenditures generally represent forgone tax revenues and in practice they appear in the form of ...
Recep Emre Eriçok
doaj   +1 more source

Economic crisis and consumption: an almost ideal demand system estimation for Turkey with time-varying parameters

open access: yesDevelopment Studies Research, 2019
This paper proposes an alternative approach for analyzing the impacts of economic crises on consumption demand patterns in the absence of household consumption or price data.
Fethiye Burcu Türkmen-Ceylan
doaj   +1 more source

Taxpayers who complain about paying tax: What differentiates those who complain from those who don't? [PDF]

open access: yes, 2001
This paper argues that taxpayers who complain about paying tax can be differentiated from those taxpayers who do not complain in terms of attitudes on various tax-related dimensions. Data from the Community Hopes, Fears and Actions Survey is presented,
Taylor, Natalie   +2 more
core   +1 more source

A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat

open access: yesJournal of Islamic Economics
Few studies research about zakat and tax system in Türkiye. This research discusses the institutionalization of zakat in Türkiye and the tax advantages that could be provided for zakat payments.
Mehmet Cural, Esra Berika Dönmez
doaj   +1 more source

TÜRKİYE’DE MUHASEBE HUKUKUNUN ÇERÇEVESİ

open access: yesJournal of Business Administration and Social Studies, 2021
Accounting, which is an information system with the purpose of measuring businesses’ financial position and financial success, started with keeping records of receivables and payables.
Nalân ALTINTAŞ
doaj  

MADDİ DURAN VARLIKLARIN TEKDÜZEN MUHASEBE SİSTEMİ İLE VERGİ USUL KANUNU VE TMS-16 AÇISINDAN İNCELENMESİ: BİR UYGULAMA - INVESTIGATION ON INTERMEDIATE ACCOUNTING SYSTEM AND TAX PROCESS AND TURKISH ACCOUNTING STANDARTS-16 ANALYSIS OF FINANCIAL ASSETS: AN APPLICATION

open access: yesMehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2017
İşletme çevresinioluşturan bilgi kullanıcılarının sağlıklı kararlar alabilmesi ancak finansaltabloların güvenilirliğine bağlıdır. Güvenilirlik ise doğru ölçüm vemuhasebeleştirmeyi gerektirir.
Ömer Tekşen, Sevinç Şahin Dağlı
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Legal status of the Roma in the Princedom of Serbia [PDF]

open access: yesPravni Zapisi, 2016
In the Ottoman province of Serbia (initially the Belgrade Pashalik), the Roma had the same legal status as elsewhere in the Empire: they paid a special, Gypsy poll tax (Gypsy cizye; in Serbian: ciganski harač) and were subject to the personal ...
Janković Ivan
doaj  

Pīshkesh (Gift) and Its Functions within the Safavid Fiscal Structure [PDF]

open access: yesتحقیقات تاریخ اقتصادی ایران
Introduction:Pīshkesh, a traditional structure in Iran, was also prevalent during the Safavid period. Influenced by the cultural changes of Perso-Turkish patterns in post-Islamic Iran, this tradition emerged as a tax with various functions.
Farzad Khoshab   +2 more
doaj   +1 more source

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