Template-Type: ReDIF-Article 1.0
Author-Name: Hakkı Odabas
Author-Name: Murat Aydin
Title: Internal Audit in Turkish Public Finance Management
Publication-Status: Published
Abstract: Turkish Public Finance faced with "Internal Audit Institution" with Public Financial Administration and Control Law (law number 5018) in 2006.  Internal audit has entered into legislation in the light of the principles of transparency and accountability, with the purpose of using public resources effectively, economically and efficiently. This study aims to determine the operational status of the internal audit of public administrations. In this context, by examining the relevant parts of the law with the document scanning method, according to Internal Auditor positions allocated to the public administration, the numbers were determined. Staff allocated to the public administrations of the 47% is made up of as the Internal Auditor. But Internal Auditor has not been appointed to the most important institutions of the state yet. This has been identified as the lack of legal obligation.
Keywords: Accountability; Internal Audit; Transparency
Journal: International Journal of Applied Economic and Finance Studies
Pages: 1-10
Volume: 1
Issue: 1
Year: 2016
Month: November
DOI: 10.68099/ijaefs.2016.94
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/94
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/94/31
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:1:y:2016:i:1:id:94

Template-Type: ReDIF-Article 1.0
Author-Name: Ahmet Özen
Author-Name: Uğur Dikici
Title: Participatory Budgeting and Several Countries’ Applications
Publication-Status: Published
Abstract: Changes began with the impact of the globalization process has influenced the public finance.the budget function as one of the basic elements of public finance is affected by this changes. Classic budget systems which had failed to adapt to changing economic conditions in the past, then classic budget systems was replaced with new approaches through contemporary budgeting processes.In this context, social budgeting, citizens budget, gender-sensitive budgeting and participatory budgeting has emerged as modern budgeting systems. Contemporary budgeting systems defend a system that allows the transition from representative democracy to direct democracy. In this case, the system ensures that citizens can interfere with an active participation in all stages of the budget process.
Keywords: Budget; Participatory Democracy; Participatory Budgeting
Journal: International Journal of Applied Economic and Finance Studies
Pages: 11-31
Volume: 1
Issue: 1
Year: 2016
Month: November
DOI: 10.68099/ijaefs.2016.95
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/95
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/95/32
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:1:y:2016:i:1:id:95

Template-Type: ReDIF-Article 1.0
Author-Name: Yılmaz Bayar
Author-Name: Mahmut Ünsal Şaşmaz
Title: Causality Relationship Among Carbon Tax, Economic Growth and Co2 Emission: Evidence from Denmark, Finland, Netherlends, Sweden and Norway
Publication-Status: Published
Abstract: Environment is a very important living place for all creatures. Moreover, environment is one of the most important instruments in establishment of ecological balance. However, there have been increases in the factors posing a threat to the environment in recent years and environmental pollution has become a global problem. In this regard, Denmark, Finland, Netherlands, Sweden and Norway began to take carbon tax from carbon dioxide emissions in the context of combat with environmental pollution. This study examines the interaction among carbon tax, CO2 emission and economic growth in Denmark, Finland, Netherlands, Sweden and Norway during the period 1996-2011. We found that there was unidirectional causality from economic growth to carbon dioxide emission.
Keywords: carbon tax; economic growth; causality analysis
Journal: International Journal of Applied Economic and Finance Studies
Pages: 32-41
Volume: 1
Issue: 1
Year: 2016
Month: November
DOI: 10.68099/ijaefs.2016.96
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/96
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/96/33
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:1:y:2016:i:1:id:96

Template-Type: ReDIF-Article 1.0
Author-Name: Ayşe Atılgan Yaşa
Author-Name: Ahmet Özen
Title: The Evaluation of Turkish Tax System and European Union Tax System in Terms of Direct Taxes
Publication-Status: Published
Abstract: As European Union is a politic-economic union and one of the shared competence of the member states is economic cohesion, the union policies in terms of economy are required  some regulations through a common alignment on behalf of member states. One of the ways through cohesion is  coordination on tax policy strategies of European countries.  The tax policy in EU consists of two components, direct taxation, which remains the sole responsibility of member states, and indirect taxation, which affects free movement of goods and the freedom to provide services. Even though the  indirect taxes are mostly needed to a common cohesion between member countries,  a need for coordination on direct taxation has recently occured  as well.  The aim of this study is to clarify EU’s sanctions on direct taxation  through a common cohesion within the member states, and to evaluate the regulations constructed through EU policies on direct taxation in Turkey as a candidate member state.  In this study, it is concluded that the EU policy on direct taxation  is  mostly concerned about the income and corporate taxes; and Turkey as a candidate member  constitutes new regulations  based on EU sanctions  on taxation policy.   
Keywords: Tax System; Tax Harmonization; Direct Taxation
Journal: International Journal of Applied Economic and Finance Studies
Pages: 42-59
Volume: 1
Issue: 1
Year: 2016
Month: November
DOI: 10.68099/ijaefs.2016.97
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/97
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/97/34
File-Function: Full text
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Handle: RePEc:bau:ijaefs:v:1:y:2016:i:1:id:97

Template-Type: ReDIF-Article 1.0
Author-Name: Yılmaz Bayar
Author-Name: Ömer Faruk Öztürk
Title: Determinants of Foreign Direct Investment Inflows: A Review of the Recent Literature
Publication-Status: Published
Abstract: There have been considerable increases in the flows of foreign direct investment in the world as of 1980s together with globalization. The increases in the flows of foreign direct investment have caused the numerous studies to be conducted about macroeconomic and microeconomic impact of foreign direct investments and determinants of foreign direct investments. This study overviews the literature about determinants of foreign direct investment inflows. The extensive studies have revealed that market size, economic growth, inflation, trade and financial openness, human capital, institutional quality, infrastructure, political stability, taxes and population are major determinant of foreign direct investment inflows.
Keywords: foreign direct investment inflows; macroeconomic variables; taxes; institutional quality; political stability
Journal: International Journal of Applied Economic and Finance Studies
Pages: 60-85
Volume: 1
Issue: 1
Year: 2016
Month: November
DOI: 10.68099/ijaefs.2016.98
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/98
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/98/35
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:1:y:2016:i:1:id:98