faktörlerin etkisiyle toplumdan topluma farklılık arz etmekle birlikte, içinde birçok etmeni barındıran, zaman içerisinde şekillenen ve örflere benzeyen bir olgudur. Vergi kültürü kavramının gelişiminde; çok sayıda değişkenin yanında vergi afları ve vergi denetimlerinin sıklığı da etkili olabilmektedir. Bunlara vatandaşın devlete duyduğu güveni de eklemek mümkündür. Zira bir toplumda vergi kültürünün yerleşebilmesi devlete duyulan güvene ve bunun sonucunda oluşacak vatandaşlık bilincine de bağlıdır. Bu bağlamda vergi kültürünün oluşmasında gelir idaresine büyük görevler düşmektedir. Bunun bilincinde olan gelir idaresi vergi kültürünün istenilen dü-zeye çıkarılması amacıyla, yeniden bir yapılanma (modernizasyon) sürecine girmiştir. Bu çalışmanın amacı da söz konusu süreci ve bunun vergi kültürüne olan katkılarını değerlendirmektir.Anahtar Kelimeler: Vergi Kültürü, Vergi Ahlakı, Vergi Bilinci, Gelir İdaresi JEL Classification System: H20, H22, H26 ABSTRACTThe concept of tax culture,fistly used by Schumpeter,is a phenomenon similar with customs which includes many factors and takes form in time ,and which differs among societies with the effect of the economic, sociocultural and geographical factors. Including many variables, tax amnesty and tax audity frequency are effective in shaping the concept of tax culture which has interactions and relations with other factors imbedded in cultural history of countries. It is also possible to include the relience of the citizen on the state. Because embedding the tax culture in society also depends the relience on the state and accordingly the citizenship consciousness. Thus,revenue administration has great responsibility for the accomplishment of tax culture in society. With this sense of mission, it has gone into reconstruction to put the tax culture to the desired level. This study aims evaluate the studies and their contributions to tax culture.

Introduction Food might act as a crucial vehicle for transmission of illnesses from animals to humans. Foodborne zoonotic pathogens, mainly Campylobacter spp., Salmonella spp., and Shiga toxin producing E. coli, accommodate in intestinal tract of chicken, cattle, and swine and may induce foodborne diseases (1,2). Zoonotic bacteria present in poultry pose a major risk for both poultry industry and human health by increasing antibiotic resistance and contamination. To illustrate, more than 50 Salmonella infections in live poultry were observed, resulting in 2630 illnesses, 387 hospitalizations, and 5 deaths in the USA from 1999 to 2014 (3). Moreover, avian pathogenic E. coli might lead to serious flock mortality (4). In addition, E. coli outbreaks occurred in France and Germany in 2011 due to verocytotoxin producing E. coli. A total of 3126 cases and 17 deaths related to this bacterium were reported in Germany and the European Union (EU) (5). Salmonellosis, a nontyphoidal Salmonella infection, has been gradually increasing in Turkey and in other countries as a consequence of consuming poultry meat and its derivatives. Salmonellosis caused by Salmonella enterica subsp. enterica might lead to symptoms such as gastrointestinal infections and bloody diarrhea within 12 to 72 h (6). The most common Salmonella enterica serovars are Enteritidis, Typhimurium, and Infantis isolated from broilers, turkeys, pig meat, and human sources in Europe (7), however, in the USA, Kentucky, Enteritidis, Montevieo, Typhimurium and Infantis are frequently observed serotypes in animal products (8). According to the European Food Safety Authority and the European Centre for Disease Prevention and Control, among a total of 4786 foodborne outbreaks, Salmonella has been the most frequently detected foodborne pathogen, including Salmonella serovar Enteritidis and Infantis (9). Furthermore, the most significant increase in Salmonella infections was due to serotype Infantis in 2016 (10). Although Turkey occupies an important position in exporting chicken meat products, the data related to foodborne infections in Turkey is inadequate. Global food trading has expedited the emergence and spread of antibiotic resistant Salmonella. Hence, our study might provide useful information to trace the footprints of Salmonella outbreaks originating from the poultry products in Turkey.

The biochemical mechanism underlying the development of fruiting bodies in Flammulina velutipes , an edible mushroom, was investigated using the YBLB colorimetric assay to distinguish between the normal strain (FVN-1) and the degenerate strain (FVD-1). In this assay, the color of the YBLB medium (blue-green) inoculated with FVN-1 exhibiting normal fruiting body development changed to yellow, while the color of the medium inoculated with FVD-1 changed to blue. In this study, we found that this color difference originated from extracellular laccase produced by FVN-1. Moreover, FVN-1 exhibited considerably higher extracellular laccase activity than FVD-1, under conditions facilitating fruiting body formation. Overall, these findings suggest that extracellular laccase is involved in the fruiting body development process in F . velutipes .

Due to health concerns associated with the increase of antimicrobial resistance in foodborne pathogens such as Salmonella, plant extracts have become important natural alternatives to known antimicrobials. The eradication effect of the water-soluble stinging nettle extracts with 2 mg/mL, 4 mg/mL, 6 mg/mL, 8 mg/mL, 12 mg/mL, 16 mg/mL, and 20 mg/mL concentrations, on pre-formed biofilms and swimming motility of Salmonella enterica subspecies enterica serovars, including Newport, Typhimurium, Enteritidis, Virchow, Othmarschen and Mikawasima, was investigated in vitro. Degradation of biofilm formation on spinach inoculated with each serovar was ascertained within different exposure time of 40 mg/mL concentrated extract as well. Moreover, major genes responsible for biofilm formation (i.e., rpoS, mlrA, ycfR, fimA, spiA and csgA) were screened in these isolates. The extract significantly decreased swimming motilities of Mikawasima and Virchow serovars. The highest reductions were found as 0.88 Log CFU/mL and 2.00 Log CFU/cm 2 in vitro and on spinach, respectively.

Extracellular laccase isozyme (FvLcc3) from the edible mushroom Flammulina velutipes was found to be undetectable under the culture condition for fruiting body formation. FvLcc3 was purified and determined to be an approximately 53-kDa monomeric protein. FvLcc3 showed the highest catalytic efficiency (kcat/Km) toward 2,2'-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) followed by 2,6-dimethoxyphenol and guaiacol and did not oxidize 3,4-dihydroxy-L-phenylalanine and L-tyrosine.