Tax compliance takes place in the scope of the efficiency of the tax implementation. Tax income operations are heavily dependent on tax compliance, while the fairness of the allocation of tax burden affects the tax payers' compliance. The situation has been studied here by dealing with university students in regard to whether or not a perception of tax compliance develops in highly educated people who are not tax payers yet and to what degree. The findings of the study briefly states that students agree that paying taxes completes the concept of being a good citizen, perceive the sensitivity submitting declarations on time and showing care in paying tax debts, and have negative perceptions on the tax administration being transparent, correct, and trustable. So for, an achievement of a proper tax policy design should be primarily considered as the perception of tax compliance of the people, who being the tax payers of any country.
Bu yaklaşımın temelinde kamu yararı ve bürokrasi yer almaktadır. Yeni kamu işletmeciliği yaklaşımı ise neoliberal düşünce çerçevesinde şekillenen ve devleti sınırlayan bir düşünce sistematiğidir. Bu kapsamda kamu harcamalarının ve kamu istihdamının azaltılmasına yönelik, özelleştirmelerin ağırlık kazandığı, deregülasyon ve kamu hizmetlerinin sunulmasında etkinlik artışını sağlayacak politikalar uygulanmıştır. Bu çalışmada yeni kamu işletmeciliği yaklaşımından hareketle Onuncu ve On Birinci Kalkınma Planlarında yer alan temel politikalar incelenmektedir. Planlarda kamu işletmeciliği ile ilgili dikkat çeken hususlar özelleştirmeye verilen önem, hesap verebilirlik ve mali yerelleşme olarak sıralanabilmektedir. Yapılan değerlendirmeler sonucunda iki planda da kamu işletmeciliği özelinde konulan hedeflerin ve öngörülen politikaların yeni kamu işletmeciliği yaklaşımına vurgu yaptığı belirtilebilmektedir. Çalışmanın ampirik uygulama kısmında kamu iktisadi teşebbüslerinde yaratılan katma değerin, tarım ve sanayi sektörü büyüme hızlarına etkisi araştırılmıştır. Bu kapsamda 1985-2017 dönem aralığında söz konusu değişkenler arasında ARDL sınır testi ile eşbütünleşme ve Toda-Yamomoto testi ile nedensellik incelenmiştir. Çalışma sonucuna göre kamu iktisadi teşebbüsleri katma değerinin tarım sektörü ve sanayi sektörü büyüme hızını artırdığı ve değişkenler arasında uzun dönemli pozitif ilişkinin varlığı tespit edilmiştir.
Equitable taxation may be the one of much important target for the less developed countries. In those countries' living and working conditions are under certain limits. So tax reforms should include many implementations in which could be provided horizontal equity and encouraging for labour and family. There are many ways to achieve these goals in taxation. Two of them are tax credits and allowances. Especially minimum subsistence allowance is a unique implementation for equitable taxation with ability to pay criterion and family taxation, family tax credits as well. The practice of minimum subsistence reduction was
The structural situation of the 21st century in the world system is expressed as "globalization". This situation has a wide range of influence from state administration to politics, from economic operation to social development. When any element on the world scale is studied scientifically, the effects and consequences of the phenomenon of globalization must be taken into account. The International Political Economy (UPI), which has recently emerged from an important subdivision of the international economic sciences into an almost independent field, is predominantly examining the effects and consequences of the phenomenon of globalization. Based on the examination of state policies and the interaction of the global economy, UPI is the main axis of this work. Income inequality, one of the drawbacks of the globalization process, and poverty, which has become a chronic problem, constitute one of the main issues of UPI. In this study, the effects of taxation on poverty, which is one of the most important of state policies, have been studied in the context of UPI.
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