Browsing by Subject "Tax"
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Item Open Access The resource curse and child mortality, 1961–2011(Elsevier Ltd, 2017) Wigley, S.There is now an extensive literature on the adverse effect of petroleum wealth on the political, economic and social well-being of a country. In this study we examine whether the so-called resource curse extends to the health of children, as measured by under-five mortality. We argue that the type of revenue available to governments in petroleum-rich countries reduces their incentive to improve child health. Whereas the type of revenue available to governments in petroleum-poor countries encourages policies designed to improve child health. In order to test that line of argument we employ a panel of 167 countries (all countries with populations above 250,000) for the years 1961–2011. We find robust evidence that petroleum-poor countries outperform petroleum-rich countries when it comes to reducing under-five mortality. This suggests that governments in oil abundant countries often fail to effectively use the resource windfall at their disposal to improve child health.Item Open Access A study over tax and relationship formed around taxation in the Ottoman Empire (16th-17th century)(2019-06) Tortamış, Yunus EmreThis thesis inspects the relationship between ruling class and subject class during the early modern period of Ottoman Empire (16th-17th centuries). The study argues that ruling class who was entitled to collect taxes were not simply collectors, they also claimed that the taxes were in lieu of services they brought to people and they were administrators of the activity that was subject to taxation. If a new situation appears regarding the relationship between ruling and subject classes, this divergence from old tradition was also defined and attempted to be solved through taxation. To bolster these arguments, primary sources such as imperial orders and law codes were put in hermeneutic analysis. Secondary sources were consulted to understand the Ottoman state mentality and framework of taxation. It is concluded that we could only have good understanding of Ottoman administration by accurately assessing taxation.Item Restricted Türk vergiciliğinde hesap uzmanları kurulu: maliyenin üstatları(Bilkent University, 2023) Keskin, Ceyhun; Yurdakul, Can Uygar; Çevik, Ahmet Haşim; Daşdemir, Yağızalp; Akdi, Necip Erdem29 Mayıs 1945’te vergi ve denetim alanlarındaki yetersizliklerden doğan ve Türkiye Cumhuriyeti’ndeki geleneksel vergicilik anlayışına son verip modern bir zihniyet getiren Hesap Uzmanları Kurulu, her ne kadar Maliye Bakanlığı çatısı altında faaliyetlerini sürdürse de özerklik ve tarafsızlık ilkelerini benimsemesiyle kendisini diğer devlet kurumlarından ayrıştırmayı başarmış ve yolsuzluklar karşısında dik bir duruş sergileyerek dikkatleri üzerine çekmiştir. Dolayısıyla Hesap Uzmanları Kurulu (HUK), yıllar boyunca denetim, muhasebe standartlarının belirlenmesi, hesap uzmanlarının eğitimi ve etik kuralların uygulanması gibi önemli görevleri yerine getirerek Türkiye’deki mali düzenin sağlıklı işlemesine katkıda bulunmakla birlikte üst düzey vergi denetimi alanına yeni bir soluk getirmiş; hem devlet hem de özel sektöre nitelikli elemanlar yetiştirmesiyle de ön plana çıkmıştır. Bu çalışmada Türkiye’nin vergicilik ve ekonomi tarihinde, özellikle de devlet bürokrasisinde, önemli bir yere sahip olan söz konusu Kurulun kuruluşu, işleyişi ve kapanışına giden süreç ele alınacaktır.