Journal of social and humanities sciences research, 2020
İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya... more İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya ürünün başka bir ülkeye döviz karşılığı satılmasıdır. İhracat, ihracatçı ülkenin brüt üretimini arttırmaya ve şirketlerin satışlarını arttırmasına, istihdam yaratmasına ve yeni pazarlara açılmasına yardımcı olur. İhracat girişimleri, hükümetlerin işletmeleri mal ve hizmet ihraç etmeye teşvik etmek için oluşturdukları programlardır. Firmaları ihracat yapmaya yönelten uygulamalardan en önemlisi ihracata yönelik teşvik politikalarıdır. İhracata yönelik verilen teşvikler, ihracatın teşvik edilmesi, ihraç pazarlarının geliştirilmesi ve dünya ihracatındaki payının artırılması ve uluslararası piyasalara açılan firmaların rekabet güçlerinin artırılması açısından önem taşımaktadır. Ülkeler mali, ekonomik ve sosyal nedenlerle indirim, istisna, muafiyet, vergi tatili gibi vergi teşvik yöntemleri uygularlar. İhracata yönelik vergi teşvikleri ülke içi üretilen malların ihraç edilebilmesinde önemli katkı sunar. Üreticilerin ürettikleri malların dış piyasalarda üretilen mallarla rekabet edilebilirlik düzeyini arttırır. İhraç edilen işlenmiş ürünlerin toplam ihracat içindeki payının zamanla artmasını sağlar. Vergi teşvikleri, finansman desteği, arsa ve arazi temini, sosyal güvenlik primlerinde indirim gibi destekleri de kapsar. Vergi kanunları ve ilgili diğer mevzuatta yer alan vergi teşvikleri ve destekler şirketlerin maliyetlerini azaltmakta ve karlılığını arttırmaktadır. Bu nedenle şirketler açısından çok önemlidir. Çalışmanın amacı dünya ülkelerinde ve Türkiye'de uygulanan ihracata yönelik vergi teşvik uygulamalarını tanıtmak, ihracata etkisini tartışmak ve genel bir değerlendirme yapmaktır. ABSTRACT Export is the sale of a product made within a country to another country in exchange for foreign currency. Export helps to increase the gross production of the exporting country as well as the sales of companies, create employment and establish new markets. Export initiatives are programs created by governments to encourage businesses to export goods and services. The most important of the practices that lead firms to export is export-oriented incentive policies. Export incentives are important in terms of promoting exports, developing export markets and increasing their share, increasing the competitiveness of companies opening up to international markets. Countries apply tax incentive methods such as discounts, exemptions, immunities, tax breaks for financial, economic and social reasons. Export-oriented tax incentives make an important contribution to the export of goods produced within the country. It increases the level of competitiveness of the goods produced by manufacturers within. It ensures that the share of exported processed products in total exports increases over time. It also includes supports such as tax incentives, financial support, land and estate procurement and social security contributions. Tax incentives and supports included in tax laws and other relevant legislation reduce the costs of companies and increase their profitability. Therefore, it is very important for companies. The aim of this study is to introduce tax incentives and export-oriented practices applied in Turkey as well as the world, discuss the impact of these practices on exports and make an overall assessment.
Energy as a strategic meta guiding the international politics, is the main deÚning factor of econ... more Energy as a strategic meta guiding the international politics, is the main deÚning factor of economic, social and geographical order of the world. Price and obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important. Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of energy tax in Turkey and few chosen states
This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy ... more This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy of tax auditing in Türkiye from 1995-2020. The study aims to determine the impact of the audit effort on audit revenue collections and to help tax practitioners and policymakers better structure the tax audit organisation to bring more revenue to the government. The findings show that the state should increase the number of tax audit personnel. This determination was made by demonstrating the relationship between the increase in audit personnel and audit income using the MedCalc statistical program. Regression analysis shows a positive relationship between audit revenue collections and the number of tax audit personnel.
In today's day and age, there is a new world comprised of novel terms like virtual reality, virtu... more In today's day and age, there is a new world comprised of novel terms like virtual reality, virtual environment or virtual worlds. Virtual worlds allow participants to buy and sell virtual goods and services using virtual currency. Therefore, virtual world transactions bring large amounts of income. In countries that have adopted the recommendations of OECD and G20 countries, tax regulations have begun to be made on the subject. The study aims to discuss the taxation problems arising due to the incredible number of users spending time in virtual game worlds. In the study, Turkish and US tax regulations were examined. The study shows that virtual worlds are getting closer to the real world, there is a transition towards the meta-universe, people earn income in these environments, and there are differences between countries in the taxation of these incomes.
This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy ... more This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy of tax auditing in Türkiye from 1995-2020. The study aims to determine the impact of the audit effort on audit revenue collections and to help tax practitioners and policymakers better structure the tax audit organisation to bring more revenue to the government. The findings show that the state should increase the number of tax audit personnel. This determination was made by demonstrating the relationship between the increase in audit personnel and audit income using the MedCalc statistical program. Regression analysis shows a positive relationship between audit revenue collections and the number of tax audit personnel.
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Türk Lirasının Amerikan Doları karşısındaki değer kaybını önlemek için getirilen kur korumalı mev... more Türk Lirasının Amerikan Doları karşısındaki değer kaybını önlemek için getirilen kur korumalı mevduat hesabı üç ayı geride bırakmıştır. Kur korumalı mevduat hesabı önce gerçek kişilerin belli döviz cinsinden hesaplarına yönelik getirilmiş, sonra kapsama altın hesapları alınmış, en sonunda ise tüzel kişiler sisteme dahil edilmiş ve bu hesaplara dönüşüm halinde kurumlar ve gelir vergisi avantajları getirilmiştir. Kur korumalı mevduat hesabının başlangıçta bütçeye yük olmayacağı, çünkü Merkez Bankasından karşılanacağı belirtilmiştir. Ancak her vergisel ayrıcalık vergi harcaması niteliğinde olduğundan, devlet bütçesi için bir giderdir. Araştırmanın amacı, kur korumalı mevduat sistemine tanınan vergi ayrıcalıklarının devlet bütçesine maliyeti olup-olmadığını tartışmaktır. Literatür taraması yapılmış ve konu ile ilgili çalışmalar incelenmiştir. Araştırma metodolojisi nitel içerik analizidir. Veri kaynakları; konu ile ilgili çıkarılan kanunlar, tebliğler, sirkülerler, açıklamalar, Hazine v...
ULUSLARARASI ANTALYA ÜNİVERSİTESİ HUKUK FAKÜLTESİ DERGİSİ, 2016
Energy as a strategic meta guiding the international politics, is the main deÚning factor of econ... more Energy as a strategic meta guiding the international politics, is the main deÚning factor of economic, social and geographical order of the world. Price and
obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is
a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important.
Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public
politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in
manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of
energy tax in Turkey and few chosen states
I
t is the crime of identity theft to use another person’s personal data to obtain personal or fi... more I t is the crime of identity theft to use another person’s personal data to obtain personal or financial information for purposes of unauthorized actions or purchases. Identity theft takes many forms and damages the credits, finances and reputations of those whose identity has been stolen. Tax fraud may occur when natural or legal persons submit fraudulent tax returns in order to reduce their tax payment amounts, as well as when identity theft persons obtain the information of taxpayers, submit false declarations and receive tax refunds unfairly. Claiming false deductions, claiming personal expenses as business expenses, using a fake social security number, and failing to report income are examples of tax fraud. Tax administrations take various measures to prevent tax fraud through identity theft. Tax administrations inform the public about the issue, enact legal regulations that ensure financial confidentiality, and take cyber security measures. Studies for the digitization and modernization of tax administrations continue. The study explores why tax fraudsters are on the rise at an alarming rate. In addition, it is investigated how tax advisors, cyber security measures and digitalization can have an impact on preventing tax fraud, and suggestions are made for people to protect themselves.
International Journal of Social Humanities Sciences Research (JSHSR), 2020
İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya... more İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya ürünün başka bir ülkeye döviz karşılığı satılmasıdır. İhracat, ihracatçı ülkenin brüt üretimini arttırmaya ve şirketlerin satışlarını arttırmasına, istihdam yaratmasına ve yeni pazarlara açılmasına yardımcı olur. İhracat girişimleri, hükümetlerin işletmeleri mal ve hizmet ihraç etmeye teşvik etmek için oluşturdukları programlardır. Firmaları ihracat yapmaya yönelten uygulamalardan en önemlisi ihracata yönelik teşvik politikalarıdır. İhracata yönelik verilen teşvikler, ihracatın teşvik edilmesi, ihraç pazarlarının geliştirilmesi ve dünya ihracatındaki payının artırılması ve uluslararası piyasalara açılan firmaların rekabet güçlerinin artırılması açısından önem taşımaktadır. Ülkeler mali, ekonomik ve sosyal nedenlerle indirim, istisna, muafiyet, vergi tatili gibi vergi teşvik yöntemleri uygularlar. İhracata yönelik vergi teşvikleri ülke içi üretilen malların ihraç edilebilmesinde önemli katkı sunar. Üreticilerin ürettikleri malların dış piyasalarda üretilen mallarla rekabet edilebilirlik düzeyini arttırır. İhraç edilen işlenmiş ürünlerin toplam ihracat içindeki payının zamanla artmasını sağlar. Vergi teşvikleri, finansman desteği, arsa ve arazi temini, sosyal güvenlik primlerinde indirim gibi destekleri de kapsar. Vergi kanunları ve ilgili diğer mevzuatta yer alan vergi teşvikleri ve destekler şirketlerin maliyetlerini azaltmakta ve karlılığını arttırmaktadır. Bu nedenle şirketler açısından çok önemlidir. Çalışmanın amacı dünya ülkelerinde ve Türkiye'de uygulanan ihracata yönelik vergi teşvik uygulamalarını tanıtmak, ihracata etkisini tartışmak ve genel bir değerlendirme yapmaktır. ABSTRACT Export is the sale of a product made within a country to another country in exchange for foreign currency. Export helps to increase the gross production of the exporting country as well as the sales of companies, create employment and establish new markets. Export initiatives are programs created by governments to encourage businesses to export goods and services. The most important of the practices that lead firms to export is export-oriented incentive policies. Export incentives are important in terms of promoting exports, developing export markets and increasing their share, increasing the competitiveness of companies opening up to international markets. Countries apply tax incentive methods such as discounts, exemptions, immunities, tax breaks for financial, economic and social reasons. Export-oriented tax incentives make an important contribution to the export of goods produced within the country. It increases the level of competitiveness of the goods produced by manufacturers within. It ensures that the share of exported processed products in total exports increases over time. It also includes supports such as tax incentives, financial support, land and estate procurement and social security contributions. Tax incentives and supports included in tax laws and other relevant legislation reduce the costs of companies and increase their profitability. Therefore, it is very important for companies. The aim of this study is to introduce tax incentives and export-oriented practices applied in Turkey as well as the world, discuss the impact of these practices on exports and make an overall assessment.
ÖZET En gelişmiş canlı olarak tanımlanan insan, doğuştan veya sonradan meydana gelen nedenlerle s... more ÖZET En gelişmiş canlı olarak tanımlanan insan, doğuştan veya sonradan meydana gelen nedenlerle sahip olduğu bazı organlarını ve melekelerini tam anlamıyla normal bir şekilde kullanamayabilir. Çeşitli zihinsel ve bedensel engelleri olabilir. Bu engeller, doğumla ya da doğumdan sonra ortaya çıkabilir. Hatta normal olarak yaşamını devam ettiren bizler, her an engelli durumuna düşebiliriz. Öyle ise, vücudunda bulunan organlarını çeşitli nedenlerle eksik kullanan veya kullanamayan, yoksunluğu olan kişilere, engelli diyebiliriz. Bizlerin de her an bir engelli olabileceği gerçeğinden hareketle; engellilerin yaşam şartlarının iyileştirilmesi ve geliştirilmesi günümüzde bütün toplumların ve devletlerin öncelikli hukuki, sosyal ve ekonomik amaçlarından biri haline gelmiştir. Başta Anayasamızda olmak üzere, birçok mali ve ekonomik yasalarda, özellikle vergi yasalarında sakat ve özürlülere yönelik ayrıcalıkların olduğunu ve bunların da; her geçen gün arttığını ve sistemli ve anlaşılabilir hale...
Becoming pregnant and giving birth very frequently have various negative effects on both the heal... more Becoming pregnant and giving birth very frequently have various negative effects on both the health of the mother and child, as well as for society. Family planning is important in the reduction of economic and social problems due to the effects of rapid population growth. The effects of population growth on national income per capita (NIPC), gross national product (GNP), inflation, and unemployment are demonstrated by comparing OECD countries to Turkey. In 1995, the NIPC of the Turkish Republic could have been 10.000 $ to 15.000 $ instead of 2.673 $, if population growth had been aggressively addressed earlier. Suggestions for solving the problem of population growth include the implementation of various strategies such as the use of a number of educational institutions to reach students and their parents, as well as the application of sanctions for non-compliance. The former suggestion has shown demonstrated success in Batman, Turkey where the implementation of family planning cla...
Journal of social and humanities sciences research, 2020
İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya... more İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya ürünün başka bir ülkeye döviz karşılığı satılmasıdır. İhracat, ihracatçı ülkenin brüt üretimini arttırmaya ve şirketlerin satışlarını arttırmasına, istihdam yaratmasına ve yeni pazarlara açılmasına yardımcı olur. İhracat girişimleri, hükümetlerin işletmeleri mal ve hizmet ihraç etmeye teşvik etmek için oluşturdukları programlardır. Firmaları ihracat yapmaya yönelten uygulamalardan en önemlisi ihracata yönelik teşvik politikalarıdır. İhracata yönelik verilen teşvikler, ihracatın teşvik edilmesi, ihraç pazarlarının geliştirilmesi ve dünya ihracatındaki payının artırılması ve uluslararası piyasalara açılan firmaların rekabet güçlerinin artırılması açısından önem taşımaktadır. Ülkeler mali, ekonomik ve sosyal nedenlerle indirim, istisna, muafiyet, vergi tatili gibi vergi teşvik yöntemleri uygularlar. İhracata yönelik vergi teşvikleri ülke içi üretilen malların ihraç edilebilmesinde önemli katkı sunar. Üreticilerin ürettikleri malların dış piyasalarda üretilen mallarla rekabet edilebilirlik düzeyini arttırır. İhraç edilen işlenmiş ürünlerin toplam ihracat içindeki payının zamanla artmasını sağlar. Vergi teşvikleri, finansman desteği, arsa ve arazi temini, sosyal güvenlik primlerinde indirim gibi destekleri de kapsar. Vergi kanunları ve ilgili diğer mevzuatta yer alan vergi teşvikleri ve destekler şirketlerin maliyetlerini azaltmakta ve karlılığını arttırmaktadır. Bu nedenle şirketler açısından çok önemlidir. Çalışmanın amacı dünya ülkelerinde ve Türkiye'de uygulanan ihracata yönelik vergi teşvik uygulamalarını tanıtmak, ihracata etkisini tartışmak ve genel bir değerlendirme yapmaktır. ABSTRACT Export is the sale of a product made within a country to another country in exchange for foreign currency. Export helps to increase the gross production of the exporting country as well as the sales of companies, create employment and establish new markets. Export initiatives are programs created by governments to encourage businesses to export goods and services. The most important of the practices that lead firms to export is export-oriented incentive policies. Export incentives are important in terms of promoting exports, developing export markets and increasing their share, increasing the competitiveness of companies opening up to international markets. Countries apply tax incentive methods such as discounts, exemptions, immunities, tax breaks for financial, economic and social reasons. Export-oriented tax incentives make an important contribution to the export of goods produced within the country. It increases the level of competitiveness of the goods produced by manufacturers within. It ensures that the share of exported processed products in total exports increases over time. It also includes supports such as tax incentives, financial support, land and estate procurement and social security contributions. Tax incentives and supports included in tax laws and other relevant legislation reduce the costs of companies and increase their profitability. Therefore, it is very important for companies. The aim of this study is to introduce tax incentives and export-oriented practices applied in Turkey as well as the world, discuss the impact of these practices on exports and make an overall assessment.
Energy as a strategic meta guiding the international politics, is the main deÚning factor of econ... more Energy as a strategic meta guiding the international politics, is the main deÚning factor of economic, social and geographical order of the world. Price and obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important. Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of energy tax in Turkey and few chosen states
This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy ... more This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy of tax auditing in Türkiye from 1995-2020. The study aims to determine the impact of the audit effort on audit revenue collections and to help tax practitioners and policymakers better structure the tax audit organisation to bring more revenue to the government. The findings show that the state should increase the number of tax audit personnel. This determination was made by demonstrating the relationship between the increase in audit personnel and audit income using the MedCalc statistical program. Regression analysis shows a positive relationship between audit revenue collections and the number of tax audit personnel.
In today's day and age, there is a new world comprised of novel terms like virtual reality, virtu... more In today's day and age, there is a new world comprised of novel terms like virtual reality, virtual environment or virtual worlds. Virtual worlds allow participants to buy and sell virtual goods and services using virtual currency. Therefore, virtual world transactions bring large amounts of income. In countries that have adopted the recommendations of OECD and G20 countries, tax regulations have begun to be made on the subject. The study aims to discuss the taxation problems arising due to the incredible number of users spending time in virtual game worlds. In the study, Turkish and US tax regulations were examined. The study shows that virtual worlds are getting closer to the real world, there is a transition towards the meta-universe, people earn income in these environments, and there are differences between countries in the taxation of these incomes.
This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy ... more This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy of tax auditing in Türkiye from 1995-2020. The study aims to determine the impact of the audit effort on audit revenue collections and to help tax practitioners and policymakers better structure the tax audit organisation to bring more revenue to the government. The findings show that the state should increase the number of tax audit personnel. This determination was made by demonstrating the relationship between the increase in audit personnel and audit income using the MedCalc statistical program. Regression analysis shows a positive relationship between audit revenue collections and the number of tax audit personnel.
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Türk Lirasının Amerikan Doları karşısındaki değer kaybını önlemek için getirilen kur korumalı mev... more Türk Lirasının Amerikan Doları karşısındaki değer kaybını önlemek için getirilen kur korumalı mevduat hesabı üç ayı geride bırakmıştır. Kur korumalı mevduat hesabı önce gerçek kişilerin belli döviz cinsinden hesaplarına yönelik getirilmiş, sonra kapsama altın hesapları alınmış, en sonunda ise tüzel kişiler sisteme dahil edilmiş ve bu hesaplara dönüşüm halinde kurumlar ve gelir vergisi avantajları getirilmiştir. Kur korumalı mevduat hesabının başlangıçta bütçeye yük olmayacağı, çünkü Merkez Bankasından karşılanacağı belirtilmiştir. Ancak her vergisel ayrıcalık vergi harcaması niteliğinde olduğundan, devlet bütçesi için bir giderdir. Araştırmanın amacı, kur korumalı mevduat sistemine tanınan vergi ayrıcalıklarının devlet bütçesine maliyeti olup-olmadığını tartışmaktır. Literatür taraması yapılmış ve konu ile ilgili çalışmalar incelenmiştir. Araştırma metodolojisi nitel içerik analizidir. Veri kaynakları; konu ile ilgili çıkarılan kanunlar, tebliğler, sirkülerler, açıklamalar, Hazine v...
ULUSLARARASI ANTALYA ÜNİVERSİTESİ HUKUK FAKÜLTESİ DERGİSİ, 2016
Energy as a strategic meta guiding the international politics, is the main deÚning factor of econ... more Energy as a strategic meta guiding the international politics, is the main deÚning factor of economic, social and geographical order of the world. Price and
obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is
a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important.
Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public
politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in
manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of
energy tax in Turkey and few chosen states
I
t is the crime of identity theft to use another person’s personal data to obtain personal or fi... more I t is the crime of identity theft to use another person’s personal data to obtain personal or financial information for purposes of unauthorized actions or purchases. Identity theft takes many forms and damages the credits, finances and reputations of those whose identity has been stolen. Tax fraud may occur when natural or legal persons submit fraudulent tax returns in order to reduce their tax payment amounts, as well as when identity theft persons obtain the information of taxpayers, submit false declarations and receive tax refunds unfairly. Claiming false deductions, claiming personal expenses as business expenses, using a fake social security number, and failing to report income are examples of tax fraud. Tax administrations take various measures to prevent tax fraud through identity theft. Tax administrations inform the public about the issue, enact legal regulations that ensure financial confidentiality, and take cyber security measures. Studies for the digitization and modernization of tax administrations continue. The study explores why tax fraudsters are on the rise at an alarming rate. In addition, it is investigated how tax advisors, cyber security measures and digitalization can have an impact on preventing tax fraud, and suggestions are made for people to protect themselves.
International Journal of Social Humanities Sciences Research (JSHSR), 2020
İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya... more İHRACATA YÖNELİK VERGİ TEŞVİK UYGULAMALARI ÖZET İhracat, bir ulus tarafından yapılan bir mal veya ürünün başka bir ülkeye döviz karşılığı satılmasıdır. İhracat, ihracatçı ülkenin brüt üretimini arttırmaya ve şirketlerin satışlarını arttırmasına, istihdam yaratmasına ve yeni pazarlara açılmasına yardımcı olur. İhracat girişimleri, hükümetlerin işletmeleri mal ve hizmet ihraç etmeye teşvik etmek için oluşturdukları programlardır. Firmaları ihracat yapmaya yönelten uygulamalardan en önemlisi ihracata yönelik teşvik politikalarıdır. İhracata yönelik verilen teşvikler, ihracatın teşvik edilmesi, ihraç pazarlarının geliştirilmesi ve dünya ihracatındaki payının artırılması ve uluslararası piyasalara açılan firmaların rekabet güçlerinin artırılması açısından önem taşımaktadır. Ülkeler mali, ekonomik ve sosyal nedenlerle indirim, istisna, muafiyet, vergi tatili gibi vergi teşvik yöntemleri uygularlar. İhracata yönelik vergi teşvikleri ülke içi üretilen malların ihraç edilebilmesinde önemli katkı sunar. Üreticilerin ürettikleri malların dış piyasalarda üretilen mallarla rekabet edilebilirlik düzeyini arttırır. İhraç edilen işlenmiş ürünlerin toplam ihracat içindeki payının zamanla artmasını sağlar. Vergi teşvikleri, finansman desteği, arsa ve arazi temini, sosyal güvenlik primlerinde indirim gibi destekleri de kapsar. Vergi kanunları ve ilgili diğer mevzuatta yer alan vergi teşvikleri ve destekler şirketlerin maliyetlerini azaltmakta ve karlılığını arttırmaktadır. Bu nedenle şirketler açısından çok önemlidir. Çalışmanın amacı dünya ülkelerinde ve Türkiye'de uygulanan ihracata yönelik vergi teşvik uygulamalarını tanıtmak, ihracata etkisini tartışmak ve genel bir değerlendirme yapmaktır. ABSTRACT Export is the sale of a product made within a country to another country in exchange for foreign currency. Export helps to increase the gross production of the exporting country as well as the sales of companies, create employment and establish new markets. Export initiatives are programs created by governments to encourage businesses to export goods and services. The most important of the practices that lead firms to export is export-oriented incentive policies. Export incentives are important in terms of promoting exports, developing export markets and increasing their share, increasing the competitiveness of companies opening up to international markets. Countries apply tax incentive methods such as discounts, exemptions, immunities, tax breaks for financial, economic and social reasons. Export-oriented tax incentives make an important contribution to the export of goods produced within the country. It increases the level of competitiveness of the goods produced by manufacturers within. It ensures that the share of exported processed products in total exports increases over time. It also includes supports such as tax incentives, financial support, land and estate procurement and social security contributions. Tax incentives and supports included in tax laws and other relevant legislation reduce the costs of companies and increase their profitability. Therefore, it is very important for companies. The aim of this study is to introduce tax incentives and export-oriented practices applied in Turkey as well as the world, discuss the impact of these practices on exports and make an overall assessment.
ÖZET En gelişmiş canlı olarak tanımlanan insan, doğuştan veya sonradan meydana gelen nedenlerle s... more ÖZET En gelişmiş canlı olarak tanımlanan insan, doğuştan veya sonradan meydana gelen nedenlerle sahip olduğu bazı organlarını ve melekelerini tam anlamıyla normal bir şekilde kullanamayabilir. Çeşitli zihinsel ve bedensel engelleri olabilir. Bu engeller, doğumla ya da doğumdan sonra ortaya çıkabilir. Hatta normal olarak yaşamını devam ettiren bizler, her an engelli durumuna düşebiliriz. Öyle ise, vücudunda bulunan organlarını çeşitli nedenlerle eksik kullanan veya kullanamayan, yoksunluğu olan kişilere, engelli diyebiliriz. Bizlerin de her an bir engelli olabileceği gerçeğinden hareketle; engellilerin yaşam şartlarının iyileştirilmesi ve geliştirilmesi günümüzde bütün toplumların ve devletlerin öncelikli hukuki, sosyal ve ekonomik amaçlarından biri haline gelmiştir. Başta Anayasamızda olmak üzere, birçok mali ve ekonomik yasalarda, özellikle vergi yasalarında sakat ve özürlülere yönelik ayrıcalıkların olduğunu ve bunların da; her geçen gün arttığını ve sistemli ve anlaşılabilir hale...
Becoming pregnant and giving birth very frequently have various negative effects on both the heal... more Becoming pregnant and giving birth very frequently have various negative effects on both the health of the mother and child, as well as for society. Family planning is important in the reduction of economic and social problems due to the effects of rapid population growth. The effects of population growth on national income per capita (NIPC), gross national product (GNP), inflation, and unemployment are demonstrated by comparing OECD countries to Turkey. In 1995, the NIPC of the Turkish Republic could have been 10.000 $ to 15.000 $ instead of 2.673 $, if population growth had been aggressively addressed earlier. Suggestions for solving the problem of population growth include the implementation of various strategies such as the use of a number of educational institutions to reach students and their parents, as well as the application of sanctions for non-compliance. The former suggestion has shown demonstrated success in Batman, Turkey where the implementation of family planning cla...
Climate change is changes in the solar cycle or changes in air temperatures caused by human activ... more Climate change is changes in the solar cycle or changes in air temperatures caused by human activities. As the greenhouse gas emission rate in our planet's atmosphere gradually increases, climates change, glaciers melt, forests disappear. The increase in gasoline consumption as a result of the increase in car use, the widespread use of coal heating, the clearing of land and forests have increased carbon dioxide emissions and caused holes in the ozone layer as fossil fuels produce greenhouse gas emissions that increase temperatures. Landfills cause methane emissions. Green taxes are taxes on energy, transport, pollution and resources and used for energy products such as petroleum and diesel fuel used for transportation and other purposes such as fuel oil, natural gas, coal and electricity used for heating. The green tax theory has two sides – tax increases that deter environmentally damaging activities or commodities, and tax cuts that encourage environmentally beneficial ones. Green taxation is becoming more and more important for governments in order to find solutions to negative externalities caused by the decrease in water resources, food and energy scarcity, drought, desertification, migration, population 3 growth, poverty, epidemics and especially the deterioration of the ecological balance due to climate changes. In order to carry out an international struggle against environmental problems such as global warming, climate change, water, air and other types of pollution, various joint plans and programs have been put into practice by international organizations recently. The main objective stated in the said plans and programs is to ensure sustainable growth and to leave a livable environment to future generations. New solutions and interdisciplinary reconciliation are required for the negativities arising as a result of climate change, and as the experience to date shows, it is of great importance for future generations that the factors causing environmental pollution and tax systems are compatible with each other. In this sense, green taxation must fit within the broader policy context integrating a wide variety of instruments, such as pricing instruments, subsidies, standards and investments in public infrastructure. In the study, based on climate change, green taxes that can be applied in the fight against the problems it causes are mentioned and their place and their importance is emphasized. Green taxes on climate change and climate change policies in the United Nations, European Union and Turkey in particular, and international agreements and directives in the literature regarding this have been examined. The aim of the study is to reveal the role and importance of green taxes in the fight against climate change. Appropriate green tax designs that can increase countries' incomes and remove fossil fuel subsidies would be beneficial in tackling climate change. However, combating climate change requires global cooperation. The challenges of climate change require new solutions, and interdisciplinary expertise and the harmonious prevalence of GHG emissions and tax systems offer significant opportunities for the future, as experience has shown to date
DIGITALIZATION OF TAX ADMINISTRATIONS: EVALUATION OF SELECTED COUNTRY EXPERIENCES VERGİ İDARELERİNİN DİJİTALLEŞTİRİLMESİ: SEÇİLMİŞ ÜLKE DENEYİMLERİNİN DEĞERLENDİRİLMESİ, 2021
Digitalization and globalization have permeated every aspect of life, and due to that tasks that ... more Digitalization and globalization have permeated every aspect of life, and due to that tasks that were previously extremely difficult to accomplish or took a lot of time to fulfill have become possible. Blockchain, Fintech, Cloud Computing, Artificial Intelligence (AI), Robotics, Internet of Things, and Industry 4.0, among other existing technologies, disrupt traditional operational processes and global value chains and push the existing taxation limits. New technologies have initiated the digital Transformation process of tax administrations and has led to a change in the way tax administrators interact with taxpayers. At the same time, the emergence of new business models has created the need for tax authorities to redefine the tax compliance system in order to benefit from technology and ensure efficient processes. Digital methods are known to be significantly cheaper than various analog or partially analog methods for governments to operate. On the other side of the efficiency equation, it has been found that digitalization, data analysis, and additional tools used to catch negligence can help reduce tax avoidance and tax evasion. Implementation results have proven that the use of digital technologies can facilitate tax compliance, reduce tax collection costs and increase administrative efficiency. In recent years, the opportunities offered by digital tools, new communication channels, and the massive increase in internal and external data sources have enabled tax administrations to improve their services to taxpayers. This has led tax administrations to accelerate their digitization efforts. The application of digital technology by tax administrations has developed at different rates between countries. Some countries are quick to use digital technology, while others are more cautious. In countries that approach more cautiously, the impact of digital technology on tax policies has been extremely limited. However, getting involved in data mining has led to improved management knowledge. When one observes the isolation measures taken by almost all countries against the coronavirus pandemic that has swept the world for the last year, it is seen that the private sector, in addition to the public, is trying to digitize themselves quickly and are in a ruthless race with each other. Therefore, this study was made to highlight the importance of digitizing tax administrations that are facing a big challenge. The intention of this study is, of course, not to suggest that this is the only possible outcome, or that the tax administration will be fully automated in the future. In this study, the methods used by some selected countries in digitizing their tax administrations are addressed. It has tried to evaluate the outcome of the changing approaches in tax administrations in the 4th Industrial Revolution.Successful application of information technology is going to determine the future success of revenue administrations in managing compliance risks and meeting increased service expectations. The study aimed to explore new options for tax administrations to use big data technology along with advanced analytics and increased digital availability, manage a real-time tax system and taxes, resist tax evasion or tax avoidance, deal with the shadow or hidden economy, and assess how assets are actually used. As a result of the study; The importance of considering potential threats to data privacy and protection, employing professional tax experts, the precondition for effective collection's dependency on the protection of taxpayer rights and confidentiality has been understood. The importance of governments encouraging taxpayers' voluntary tax compliance was also highlighted.
IV. INTERNATIONAL CONFERENCE ON DATA SCIENCE AND APPLICATIONS 2021 (ICONDATA’21), 2021
Big data analytics is the use of advanced analytical techniques from different sources and differ... more Big data analytics is the use of advanced analytical techniques from different sources and different sizes from terabytes to zettabytes against very large, diverse large data sets containing structured, semi-structured and unstructured data. Features of big data include high volume, high speed, and high variety. Data sources are becoming more complex than traditional data because they are driven by artificial intelligence (AI), mobile devices, social media, and the Internet of Things (IoT).Big data offers ample opportunities for businesses, whether used independently or with existing traditional data. Data scientists, analysts, researchers, and business users can take advantage of these new data sources to support advanced analytics and innovative big data applications that offer deeper insights. Some common techniques include data mining, text analysis, predictive analytics, data visualization, artificial intelligence, machine learning, statistics, and natural language processing. The advantage of data analysis tools is that they can process large amounts of information simultaneously. These solutions usually teach what is normal in a collection of information and how to detect anomalies. Data analytics technology does not replace the need for people who examine content and findings, but it can monitor trends and potential issues significantly faster than humans without assistance. Tax evasion is one of the biggest obstacles to improving the competitiveness of an economy. The technique used in tax evasion analysis of big data is private processing data mining. The two main data review tasks used in tax evasion discovery are; predictive and descriptive tasks. Predictive tasks can make an estimate for each observation, while descriptive tasks mainly describe the data being examined. Researchers use a variety of methods to detect tax evasion, including direct and indirect procedures. Direct methods involve matching reported data with returns of information received by revenue management services. Indirect methods include analytical procedures, review of documents, observation, and informants. By improving risk management and thus focusing control efforts on the riskiest cases, data analytics play an important role in both increasing tax collection and preventing tax evasion.
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obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is
a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important.
Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public
politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in
manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of
energy tax in Turkey and few chosen states
t is the crime of identity theft to use another person’s personal data to obtain personal or financial information for purposes of unauthorized actions or purchases. Identity theft takes many forms and damages the credits, finances and reputations of those whose identity has been stolen.
Tax fraud may occur when natural or legal persons submit fraudulent tax returns in order to reduce their tax payment amounts, as well as when identity theft persons obtain the information of taxpayers, submit
false declarations and receive tax refunds unfairly.
Claiming false deductions, claiming personal expenses as business expenses, using a fake social security number, and failing to report income are examples of tax fraud. Tax administrations take various measures to prevent tax fraud through identity theft.
Tax administrations inform the public about the issue, enact legal regulations that ensure financial confidentiality, and take cyber security measures.
Studies for the digitization and modernization of tax administrations continue. The study explores why tax fraudsters are on the rise at an alarming rate. In addition, it is investigated how tax advisors, cyber
security measures and digitalization can have an impact on preventing tax fraud, and suggestions are made for people to protect themselves.
obtainability of energy aÙect the competition in national and international market, it shapes the manufactural structure of states, decides on budget balance and is
a main designator of current deÚcits which makethe subject of energy a main agenda of world politics. Taxation of energy in this regard is highly important.
Taxation of energy is important in social arena as well. Tax on energy is a political tool in protecting the environment and substitutes a complex issue of the public
politics. States follow diÙerent taxation processes depending on the aim of use of energy. In this regard, lower taxation is in question for the energy used in
manufacturing while taxation rate on energy consumption is higher. Aim of this study is to see where Turkey stands on energy taxation by assessing the practice of
energy tax in Turkey and few chosen states
t is the crime of identity theft to use another person’s personal data to obtain personal or financial information for purposes of unauthorized actions or purchases. Identity theft takes many forms and damages the credits, finances and reputations of those whose identity has been stolen.
Tax fraud may occur when natural or legal persons submit fraudulent tax returns in order to reduce their tax payment amounts, as well as when identity theft persons obtain the information of taxpayers, submit
false declarations and receive tax refunds unfairly.
Claiming false deductions, claiming personal expenses as business expenses, using a fake social security number, and failing to report income are examples of tax fraud. Tax administrations take various measures to prevent tax fraud through identity theft.
Tax administrations inform the public about the issue, enact legal regulations that ensure financial confidentiality, and take cyber security measures.
Studies for the digitization and modernization of tax administrations continue. The study explores why tax fraudsters are on the rise at an alarming rate. In addition, it is investigated how tax advisors, cyber
security measures and digitalization can have an impact on preventing tax fraud, and suggestions are made for people to protect themselves.
rate in our planet's atmosphere gradually increases, climates change, glaciers melt, forests disappear. The increase in gasoline consumption as a
result of the increase in car use, the widespread use of coal heating, the
clearing of land and forests have increased carbon dioxide emissions and
caused holes in the ozone layer as fossil fuels produce greenhouse gas
emissions that increase temperatures. Landfills cause methane emissions.
Green taxes are taxes on energy, transport, pollution and resources and
used for energy products such as petroleum and diesel fuel used for transportation and other purposes such as fuel oil, natural gas, coal and electricity used for heating. The green tax theory has two sides – tax increases
that deter environmentally damaging activities or commodities, and tax
cuts that encourage environmentally beneficial ones. Green taxation is becoming more and more important for governments in order to find solutions to negative externalities caused by the decrease in water resources,
food and energy scarcity, drought, desertification, migration, population
3
growth, poverty, epidemics and especially the deterioration of the ecological balance due to climate changes. In order to carry out an international
struggle against environmental problems such as global warming, climate
change, water, air and other types of pollution, various joint plans and
programs have been put into practice by international organizations recently. The main objective stated in the said plans and programs is to ensure sustainable growth and to leave a livable environment to future generations. New solutions and interdisciplinary reconciliation are required
for the negativities arising as a result of climate change, and as the experience to date shows, it is of great importance for future generations that
the factors causing environmental pollution and tax systems are compatible with each other. In this sense, green taxation must fit within the broader policy context integrating a wide variety of instruments, such as pricing instruments, subsidies, standards and investments in public infrastructure. In the study, based on climate change, green taxes that can be
applied in the fight against the problems it causes are mentioned and their
place and their importance is emphasized. Green taxes on climate change
and climate change policies in the United Nations, European Union and
Turkey in particular, and international agreements and directives in the
literature regarding this have been examined. The aim of the study is to
reveal the role and importance of green taxes in the fight against climate
change. Appropriate green tax designs that can increase countries' incomes and remove fossil fuel subsidies would be beneficial in tackling climate change. However, combating climate change requires global cooperation. The challenges of climate change require new solutions, and interdisciplinary expertise and the harmonious prevalence of GHG emissions
and tax systems offer significant opportunities for the future, as experience has shown to date
Digital methods are known to be significantly cheaper than various analog or partially analog methods for governments to operate. On the other side of the efficiency equation, it has been found that digitalization, data analysis, and additional tools used to catch negligence can help reduce tax avoidance and tax evasion. Implementation results have
proven that the use of digital technologies can facilitate tax compliance, reduce tax collection costs and increase administrative efficiency.
In recent years, the opportunities offered by digital tools, new communication channels, and the massive increase in internal and external data sources have enabled tax administrations to improve their services to taxpayers. This has led tax administrations to accelerate their digitization efforts. The application of digital technology by tax administrations has developed at different rates between countries. Some countries are quick to use digital technology, while others
are more cautious. In countries that approach more cautiously, the impact of digital technology on tax policies has been extremely limited. However, getting involved in data mining has led to improved management knowledge. When one observes the isolation measures taken by almost all countries against the coronavirus pandemic that has swept the world for the last year, it is seen that the private sector, in addition to the public, is trying to digitize themselves quickly and are in a
ruthless race with each other. Therefore, this study was made to highlight the importance of digitizing tax administrations that are facing a big challenge. The intention of this study is, of course, not to suggest that this is the only possible outcome, or that the tax administration will be fully automated in the future. In this study, the methods used by some selected countries in digitizing their tax administrations are addressed. It has tried to evaluate the outcome of the changing approaches in tax administrations in the 4th Industrial Revolution.Successful application
of information technology is going to determine the future success of revenue administrations in managing compliance risks and meeting increased service expectations.
The study aimed to explore new options for tax administrations to use big data technology along with advanced analytics and increased digital availability, manage a real-time tax system and taxes, resist tax evasion or tax avoidance, deal with the shadow or hidden economy, and assess how assets are actually used. As a result of the study; The importance of considering potential threats to data privacy and protection, employing professional tax experts, the precondition for effective collection's dependency on the protection of taxpayer rights and confidentiality has been understood. The importance of governments encouraging taxpayers' voluntary tax compliance was also highlighted.
advantage of these new data sources to support advanced analytics and innovative big data applications that offer deeper insights. Some common techniques include data mining, text analysis, predictive analytics, data visualization, artificial intelligence, machine learning, statistics, and natural language processing.
The advantage of data analysis tools is that they can process large amounts of information simultaneously. These solutions usually teach what is normal in a collection of information and how to detect anomalies. Data analytics technology does not replace the need for people who examine content and findings, but it can monitor trends and potential issues significantly faster than humans without assistance. Tax evasion is one of the biggest obstacles to improving the competitiveness of an economy. The technique used in tax evasion analysis of big data is private processing data mining. The two main data review tasks used in tax evasion discovery are; predictive and descriptive tasks. Predictive tasks can make an estimate for each observation, while descriptive tasks mainly describe the data being examined. Researchers use a variety of methods to detect tax evasion, including direct and indirect procedures. Direct methods involve matching reported data with returns of information received by revenue management services. Indirect methods include analytical procedures, review of documents, observation, and informants.
By improving risk management and thus focusing control efforts on the riskiest cases, data analytics play an important role in both increasing tax collection and preventing tax evasion.