Iktisadi Ve Idari Bilimler

DPRK, or more precisely the Democratic People's Republic of Korea, have always been a black hole in terms of transparency of their action, policies, and standings. A state, created after a war between two sides of the Cold War, on the one side US and NATO supported the Republican part of the peninsula, South Korea, the Soviet Union, and the Peoples Republic of China Supported the Northern part of the peninsula. Later on, this peninsula was divided into two parts by external powers and two ambitious and authoritarian leaders, Rhee Syng-man in the southern part, and Kim Il-sung in the northern part. This dissent still affects the peninsula deeply in terms of security, socioeconomic and politics. DPRK after the war is a difficult state for analysis because of their minimal share of their actions, unstable foreign affairs, and their paroniatic leaders. When the cold war ended DPRK mostly became alone in terms of ideological communist states, China betrayed them, the Soviets collapsed, and they claim that they are fighting alone against Capitalist western powers. This loneliness has been the main reason for the radical actions of the DPRK even after the early years of its foundation. DPRK skyrocketed its nuclear programs after the cold war, testing underground missiles and threatening neighbouring states such as Japan regularly. The pressure of collapsing of the socialist economy and the rising prosperity of its southern rival also deeply affects DPRK's attitude at the domestic and international levels and leads them to increase its nuclear arsenal and create an under-developing space doctrine. The main aspect of the doctrine is based on protecting their airspace from foreigners and most claim this doctrine as an aggressive one. These aggressive actions have not been always happening. This research is trying to analyse the reasons behind these actions, policies, and applications by defining these policies in DPRK and other states. The history of these policies and applications from the perspective of DPRK is also analysed and concluded in this paper. Cybersecurity, internal security, Missile, and space development of DPRK, and relations of DPRK between China and USA defined and interpreted. This paper includes the domestic policies of DPRK, and their effect on its citizens, and the UN then ended with a conclusion on DPRK's general foreign and domestic policies and applications.

In this research, the Kingdom of Bahrain development from a sheikdom to a modern state is analysed. First, Ancient, and geographical effect of the Gulf to the Kingdom of Bahrain throughout the ages explained. Second, the Kingdom of Bahrain and other Gulf sheikdoms development in Victorian age to end of Second World War detailed. Third Relations between the Kingdom of Bahrain and other Arab State explained and detailed. Fourth, Foreign influence in Gulf region and their effects detailed. Fifth, the Kingdom of Bahrain and Its relations with other states after the independence explained. Sixth, the Kingdom of Bahrain and Gulf Region, after the British departure, is simplified and explained. Finally, Important Gulf and World Events, which effected the Kingdom of Bahrain, directly or indirectly, explained, and detailed. Bahrein's Modern position has a close relation with the given reasons, which is why it is crucial for understanding the Kingdom of Bahrain

In this research, the Kingdom of Bahrain development from a sheikdom to a modern state is analysed. First, Ancient, and geographical effect of the Gulf to the Kingdom of Bahrain throughout the ages explained. Second, the Kingdom of Bahrain and other Gulf sheikdoms development in Victorian age to end of Second World War detailed. Third Relations between the Kingdom of Bahrain and other Arab State explained and detailed. Fourth, Foreign influence in Gulf region and their effects detailed. Fifth, the Kingdom of Bahrain and Its relations with other states after the independence explained. Sixth, the Kingdom of Bahrain and Gulf Region, after the British departure, is simplified and explained. Finally, Important Gulf and World Events, which effected the Kingdom of Bahrain, directly or indirectly, explained, and detailed. Bahrein's Modern position has a close relation with the given reasons, which is why it is crucial for understanding the Kingdom of Bahrain

Second World War showed France that they need political reforms and changes, with a devastating lesson. As all European states, France effected by devastation of the war, and needed long required recovery. The following to that the 4 th. Republic killed, by the most charismatic and most famous man in Europe at those times, in the name of recovering, the ideal France, and necessary France, for him and his followers, that man is none other than the famous general Charles De Gaulle. General Charles De Gaulle rejected the Vichy rule and protect French republic until end of the war, moreover, put efforts to increase his French state's recognition, more than Vichy France in the eyes of the allies. He succeeded in his efforts, however France never succeeded to take a seat in the table of the big threes that decided post war world in Potsdam and Yalta. De Gaulle eventually leaved politics for a time, after his demands rejected, however, there was a sharp change on French society in late fifties to end of sixties which was the period of crises and embarrassment for France. This research aim to analyse why Charles De Gaulle came to power in first place, what his foreign doctrine, and why foreign understand of France changed so drastically.

Ele alınan bu çalışmada ABD’nin Irak’ı işgali temelinde şekillenen güvenlikleştirme anlayışı ortaya konulacak, ABD-Irak ilişkileri kısa dönemler içerisinde ele alınarak savaşa ve işgale yol açtığı düşünülen sebepler işlenecek ve söz konusu sebepler güvenlikleştirme anlayışı çerçevesinde analiz edilerek okuyucuya sunulacaktır.

Rusların dünya tarihinin tozlu sayfalarına olan katkıları görmezden gelinmesi imkansız olan gerçekler dizisini ifade etmektedir. Soğuk Savaş’ın ABD ile birlikte diğer başat aktörü olan SSCB, Çarlık Rusya’nın yıkılması ve Romanov Hanedanı’nın tahttan indirilmesi ile kurulmuş, 45 yıla yakın sürecek iki kutuplu dünyanın bir kutbunu oluşturmuştur.

Ele alınan bu çalışmanın amacı, okuyucuya küreselleşme kavramını öncelikle ana hatlarıyla açıklamak, tarihsel gelişim sürecinden bahsederek günümüz dünyasına kadar geçen sürede izlediği yolu ortaya koymak ve kendisine getirilen eleştiriler neticesinde çeşitli bakış açıları ile hangi anlamlarda yorumlandığını ortaya koymaktır.

Ele alınan bu çalışmada Türkiye-Fransa arasında yaşanan Bozkurt-Lotus davası adıyla geçen kriz ele alınacak, öncelikle Osmanlı’daki kapitülasyonlara değinilerek Türkiye’nin Lozan ile hangi yükten kurtulduğu ele alınacak, sonrasında Bozkurt-Lotus davasının gelişimi çevresinde gelişecek olan Fransa merkezde olmak üzere diğer ülkelerin Türkiye’ye yaklaşımlarının bir resmi çizilecektir.

Ele alınan bu çalışmada realizmin uluslararası ilişkilerdeki yerinin analizi yapılmış, realizmin ortaya çıkışı, düşünsel temelleri, uluslararası ilişkiler tarihi içerisinde gelişimi, kendisine yöneltilen eleştiriler ve uluslararası sistemin gerektirdiği durumlar sonucunda geçirdiği değişim ortaya konmaya çalışılmıştır.

Vergi sistemini basitleştirmek, zararlı vergi rekabeti ile mücadele etmek ve vergi hâsılatını artırmak
için son zamanlarda birçok ülke tarafından kullanılmaktadır. Öte yandan, düz oranlı vergi sistemi, uy
gulamalar neticesinde olumlu sonuçlar vermiş ve özellikle vergi hasılatının artmasında etkili olmuştur
Vergilemede adalet yönünden eleştirilen düz oranlı vergi sistemi, içerisine eklenebilecek çeşitli araç
larla artan oranlılık özelliği göstererek vergilemede adaleti kısmen de olsa sağlayabilecektir.
Anahtar Kelimeler: Düz oranlı vergi, vergi hasılatı, vergilemede adalet, zararlı vergi rekabeti

ABSTRACT
Flat rate taxation has been recently used by many jurisdictions with a view to simplifying the tax
system, fighting against harmful tax competition and increasing tax revenue. Flat rate tax system,
nevertheless, has been fairly successful at raising tax revenue as a result of applications. Flat rate tax
system which is criticised for being unjust, may in fact provide tax justice partially once furnished by
various instruments thereby having attributes of progressive rate system.
Key Words: Flat rate tax, tax revenue, justice in taxation, harmful tax competition