Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Adnan GERÇEK"'
Autor:
Hüseyin Akkaya, Adnan Gerçek
Publikováno v:
International Journal of Public Finance, Vol 4, Iss 2, Pp 166-188 (2019)
Recently, taxation of the digital economy poses one of the most critical problems of the countries. Together with the globalization process and technological advancements, present tax structure and legal arrangements fail short in the taxation of th
Externí odkaz:
https://doaj.org/article/e4fa264a237c49bd9d85d311685d522b
Autor:
Adnan GERÇEK, Feride BAKAR
Publikováno v:
International Journal of Public Finance, Vol 2, Iss 1, Pp 7-26 (2017)
In accordance with the principle of “no taxation without representation”, the “legality principle of taxation” is included in the constitutions of all countries. The authority to amend related to certain elements in taxation and within the mi
Externí odkaz:
https://doaj.org/article/4a323da7c7c847d49a99c31f36109a24
Autor:
Feride BAKAR, Adnan GERÇEK
Publikováno v:
International Journal of Public Finance, Vol 1, Iss 2, Pp 47-72 (2016)
The use of information technologies and risk analysis have become an important position in tax audit, as in all fields. Systems used in this area, are different in many ways and for this reason, making comparative study, evaluating best practices and
Externí odkaz:
https://doaj.org/article/0827c1cab2b1438c89c1f42dca2df2b8
Publikováno v:
Yönetim ve Ekonomi, Vol 23, Iss 3, Pp 711-732 (2016)
Awareness level of citizens about local taxes seem to affect their behaviours in this regard, that is to say their tax compliance. In this study, Bursa citizens’ perceptions on local taxes were measured through using a questionnaire study after p
Externí odkaz:
https://doaj.org/article/2c2547d02f1f4e9fad6d117e5222a620
Autor:
Güneş ÇETİN GERGER, Adnan GERÇEK
Publikováno v:
International Journal of Public Finance, Vol 1, Iss 1, Pp 61-74 (2016)
Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption ta
Externí odkaz:
https://doaj.org/article/ec00c5b2244a413fa766852603e6ef73
Publikováno v:
Sosyoekonomi. :171-190
This study focuses on the relationship between NGOs’ active participation in municipal budgeting and their perception of budget efficiency. Our research estimates the relationships among transparency, trust in the municipality, NGOs' active partici
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f941cf66b24034ce674a87c16d6ea0e1
https://doi.org/10.17233/sosyoekonomi.2023.02.08
https://doi.org/10.17233/sosyoekonomi.2023.02.08
Autor:
Esra UYGUN, Adnan GERÇEK
Publikováno v:
Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi.
Today, tax gap and measurement of tax gap is an important issue. In this study, in order to contribute to the literature, the tax gap of 35 OECD countries for the years 2005-2017 was measured. In the study, GDP, total tax rate and informal economy ra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a013f4f776e4b82c8f64d6f6bc0513c
https://doi.org/10.17065/huniibf.1111626
https://doi.org/10.17065/huniibf.1111626
Autor:
Feride Bakar Türegün, Adnan Gerçek
Publikováno v:
Handbook of Research on New Challenges and Global Outlooks in Financial Risk Management ISBN: 9781799886099
The taxation power of governments affects companies' business activities. For this reason, the legal limit of tax law must be known by taxpayers. Uncertainty, frequent changes, and interpretation differences in the tax field and reporting reveal tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9017246877d589d40571794916de12f7
https://doi.org/10.4018/978-1-7998-8609-9.ch012
https://doi.org/10.4018/978-1-7998-8609-9.ch012
Autor:
Hüseyin Akkaya, Adnan Gerçek
Publikováno v:
International Journal of Public Finance, Vol 4, Iss 2, Pp 166-188 (2019)
Volume: 4, Issue: 2 166-188
International Journal of Public Finance
Volume: 4, Issue: 2 166-188
International Journal of Public Finance
Recently, taxation of the digitaleconomy poses one of the most critical problems of the countries. Together withthe globalization process and technological advancements, present tax structureand legal arrangements fail short in the taxation of the di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::37375cdfe143578508ee0faccaf9cff8
https://dergipark.org.tr/en/download/article-file/906759
https://dergipark.org.tr/en/download/article-file/906759
Autor:
Adnan Gerçek, Feride Bakar Türegün
Publikováno v:
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application ISBN: 9789811519130
Tax systems are shaped according to the economic, social, legal, and administrative structure of a country. For this reason, alteration in any structure causes small revisions or significant changes in tax systems. Tax reforms facilitate the adaptati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::70c080b493ab17997204ba31d472dfd8
https://doi.org/10.1007/978-981-15-1914-7_1
https://doi.org/10.1007/978-981-15-1914-7_1