“Tax” için 133 makale
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 60
Devletin asli ve diğer görevlerini yerini getirebilmek amacıyla ihtiyaç duyduğu finansman kaynaklarının başında vergiler gelmektedir. Vergiler sadece bir kamu geliri olmayıp aynı zamanda siyasi, mali, sosyal ve iktisadi açıdan etki yaratan önemli bir araçtır. Bu açıdan devletin hem gelirlerinin önemli …
BUGU Dil ve Eğitim DergisiCilt 2025/6, Sayı 3
The aim of this study is to classify the learning outcomes of the 5th, 6th, 7th, and 8th grades in the Turkish Language Curriculum, published in 2024 as part of the Maarif Model, according to the Revised Bloom’s Taxonomy. The …
International Journal of Social Sciences and Education ResearchCilt 2015/1-legacy-4175, Sayı 4
The historical roles and the reasoning of the tax instruments allegedly fell apart from their core functions. Thus, the purpose of this study is to contribute to the efforts of returning them into their original functions. It is known that …
International Journal InternaukaCilt 2017/13, Sayı 13
People in Germany are subject to different taxes, the most important of which are income tax and fund share. These taxes are settled by the Income Tax Act (Einkommensteuergesetz, EStG) and the Soliderity Swcherge Law (Solidaritätszuschlaggesetz, SolzG). If a person …
International Journal InternaukaCilt 2018/14, Sayı 14
On 15 July 2014, the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions have committed to commence exchange of information on …
International Journal InternaukaCilt 2018/9, Sayı 9
The foreign law (on the example of USA, South Africa, Great Britain, Australia), which regulate the taxation of cyber currencies, was analyzed in the article. Different approaches, that regulate what cyber currency are and how it should be defined as …
Uluslararası Eğitim Programları ve Öğretim Çalışmaları DergisiCilt 2021/11, Sayı 1
The purpose of the study is to reveal the types of knowledge level and cognitive processes by evaluating the objectives and indicators of Ministry of National Education 2013 Preschool Curriculum according to the Revised Bloom’s Taxonomy. The study is a …
International Journal InternaukaCilt 2018/10, Sayı 10
Taxes and duties in Ukraine, their dynamics and structure are analyzed. The tax burden and level of tax security are calculated. The main external and internal factors of influence on the state of taxation in the country are determined.
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 62
Kanun yararına bozma kararı daha önce kesinleşmiş olan merci kararının hukuki sonuçlarını kaldırmadığı için vergi yargısında davanın tarafı olan ve lehine hüküm verilen mükellefin hakkı teslim edilmemekte ve çıkarlar dengesini koruma işlevi ile vergi adaletini sağlama işlevi sekteye uğramaktadır. Bu …
International Journal InternaukaCilt 2018/7, Sayı 7
The essence of the tax mechanism for stimulating investment activity is disclosed in the article, the main problems are revealed and solved, and the ways of their solution are shown.
MESLEKİ BİLİMLER DERGİSİCilt 2019/8, Sayı 1-legacy-5335
Dictionary as a career; The time and work achieved in a profession means success and expertise. In order to be able to determine their career goals, the students enter into effort and effort in their early life. Students who are …
International Journal InternaukaCilt 2017/5, Sayı 5
The article analyzes the gross domestic product in Ukraine in recent years, the dynamics of income change, the Ukrainian budget and tax revenues and the dynamics of the overall level of the tax burden on the Ukrainian economy. Proposed methods …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2020/1, Sayı 66
Women’s labour force participations have an important place in increasing the welfare of countries and sustaining their developments. Due to these reasons, countries have been carrying out some policies for increasing female labour force participation. There are various factors affecting …
International Journal InternaukaCilt 2016/5, Sayı 5
There were revealed the sources of taxation and taxation system development trends. There was studied a work by Adam Smith as a founder of the first scientific theory of taxation. There had been analyzed the essence of tax and considered …
International Journal of Social Sciences and Education ResearchCilt 2015/1-legacy-4175, Sayı 1
Goverments need powefull source of revenue to fulfill basic public service. Tax revenues are one of the most important sources of income for the fulfillment of this service. As a result of this each state needs an effective tax system …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
In the article the author shows that a tax credit, for all intents and purposes, corresponds to such economic and legal instrument as a tax benefit, in particular, a tax discount, and from the viewpoint of the theory of authority …
International Journal of Social Sciences and Education ResearchCilt 2018/4, Sayı 4-legacy-5194
Capital tax, which put into practice in Turkey during the Second World War, aims to generate revenue. It is an application designed to prevent profiteering and black market to obtain an unfair advantage in such ways. Discussions on the subject …
International Journal InternaukaCilt 2018/4, Sayı 4
The main problems of reforming the simplified taxation system in Ukraine are considered. A single common system of characteristics (characteristics) of small business subjects is singled out, taking into account domestic economic realities. The foreign experience of perfection of the …
The Bulletin of the Dnipropetrovsk University. Series: Management Of InnovationsCilt 2016/24, Sayı 6
The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2020/1, Sayı 63
Gecikme zammı vadesinden sonra tahsil edilen kamu alacakları üzerinden alınan bir geç ödeme bedelidir. Gecikme zammı vergi hukukunda geciken vergi gelirlerinin enflasyon nedeniyle değer kaybına uğramasını önlemektedir. Gecikme zammı faiz geliri elde etmek için vergi borçlarını geç ödemek isteyen mükelleflere …
Yükseköğretim ve Bilim DergisiCilt 2019/9, Sayı 3
Learning outcomes are essential to any educational program. They should be clear and measurable. So far, however, there has been little discussion about engineering curriculum learning outcomes. The aim of this study is to analyze the learning outcomes of a …
International Journal InternaukaCilt 2016/1, Sayı 1
The authors analyse the main changes in tax system of Ukraine during 2014–2015 concerning the number of taxes, tax ratio and tax burden structure, assess the effects of these changes, compare the new concepts of tax system reforming and suggest …
İnsan ve İnsan Bilim Kültür Sanat ve Düşünce DergisiCilt 2019/6, Sayı 21
This study aims to determine and reveal the irregularities occurring during the tax collection in Diyarbakir province between 1742-1754. In the study, data was obtained by examining Financial (Ahkam) Books on Diyarbakır province. Other sources regarding this subject were used …
International Journal InternaukaCilt 2018/10, Sayı 10
The article deals with the problem issues of the tax security as a necessary part of financial security of the state. Reviewed the structural component of tax security. The definition of the main risks that threaten the financial security of …
International Journal InternaukaCilt 2017/5, Sayı 5
The article analyzes the current state of tax revenues in the State Budget of Ukraine in terms of direct and indirect taxes, shows the change in the main of them and analyzes the trends of changes. The main problems and …