Template-Type: ReDIF-Article 1.0 Author-Name: Ahmet Tekin Author-Name: Kenan Abacı Title: Evaluation of Tax Jurisdiction Workload in the Context of Efficiency Publication-Status: Published Abstract: To be able to ensure fair taxation, to provide tax-payers with legal security, and to subject the administrative actions to judicial review, it is essential to have an efficient tax justice. In order to achieve an absolutely efficient trial, thetrial procedure has to be conducted in reasonable time in a fair and equitable way. Coupled with some other factors, the strong demand for judiciary services lead to increased workload in the judicial system, which in turn causes judicial efficiency and undermines its effectiveness in promptly resolving disputes. Such excess workload has a negative impact on the judicial efficiency. The aim of this study is analyzing workload as one of the factors affecting the efficiency of tax justice, and determining the measures to be taken and regulations to be made to reduce such workload. Keywords: Tax justice; judicial efficiency; workload; Stae of Council Journal: International Journal of Applied Economic and Finance Studies Pages: 1-16 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.166 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/166 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/166/106 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:166 Template-Type: ReDIF-Article 1.0 Author-Name: Ahmet Kamacı Author-Name: Mehmet Apan Title: Effect of Number of Entrepreneurs on Economic Growth: The Case of TR41 and TR42 Regions Publication-Status: Published Abstract: The potential for innovative ideas to be implemented plays an important role in the level of development of countries. While many innovative ideas disappear at the idea stage, new products can be produced only with ideas that find an opportunity for implementation. Here, the entrepreneur who brings together the factors of production and establishes the enterprise/business by assuming the risk plays a key role. The number of enterprises creates the employment capacity for the workforce of working age in a country. The increase in employment and capacity in countries triggers economic growth in an increasing direction. This study aims to determine the relationship between the number of enterprises and economic growth. The 2018-2022 period data of the TR41 and TR42 regions were analyzed with the panel data method. In empirical analyses, it was determined that there is a positive relationship between the number of enterprises and economic growth, and there is also a positive relationship between the number of unemployment and economic growth. Keywords: Number of entrepreneurs; economic growth; panel data analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 17-29 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.167 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/167 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/167/107 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:167 Template-Type: ReDIF-Article 1.0 Author-Name: Melih Çildir Title: Analysis of the Relationship Between Economic Growth, Current Account Deficit and Defense Expenditures for Selected Countries Publication-Status: Published Abstract: It is important for development to have strong defense. In this respect, the amount a country will allocate for defense expenditure is directly proportional to its economic power. However, the impact of its defense expenditures on the economy is a matter of debate. In the study; The conceptual framework of defense expenditures, current account deficit and economic growth and a literature review on the subject will be included, followed by a panel discussion on the impact of the defense expenditures of the USA, China, India, Japan, Israel and Turkey between 2000 and 2020 on economic growth and current account deficit. data analysis will be done Keywords: Defense expenditures; economic growth; current account deficit; development Journal: International Journal of Applied Economic and Finance Studies Pages: 30-45 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.168 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/168 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/168/108 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:168 Template-Type: ReDIF-Article 1.0 Author-Name: İsmail Arı Author-Name: Erhan Summak Title: The Role of Fan Groups as Brand Communities on the Image of a Sports Club: A Study on Beşiktaş JK and the Çarşı Group Publication-Status: Published Abstract: Çarşı Group is a fan group consisting of Beşiktaş fans who are active in various issues, especially social events, and is considered as a brand community in this study. The purpose of the study is to examine the impact of the Çarşı Group on the brand image of Beşiktaş, which is recognized as an important sports club with a deep-rooted culture in Turkey. Survey method was used as the data collection tool in the study. In this context, data was collected online from 604 people and analyzed using SPSS statistical program. The results of the analysis show that the activities of the Çarşı Group, which is the brand community of Beşiktaş, positively affect the brand image of Beşiktaş and contribute to the image in a positive way. The Çarşı Group is recognized as a part of Beşiktaş JK's identity not only as a fan group that supports Beşiktaş JK in the stands, but also as a brand community. This shows that communities built around sports club brands are a prominent element in brand management. It is concluded that branded fan communities should be supported by sports clubs. Keywords: Brand communities; brand image; fan group; Çarşı Journal: International Journal of Applied Economic and Finance Studies Pages: 46-61 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.169 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/169 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/169/109 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:169 Template-Type: ReDIF-Article 1.0 Author-Name: Armağan Türk Author-Name: Emrullah Tekin Title: Industry 4.0 and the Future of Employment Publication-Status: Published Abstract: Industrial revolutions have profoundly affected working life and the meaning of work, creating a continuous change and transformation from past to present. Today, these revolutions are inevitable and the meaning of work is constantly changing. The most important determinants of working life are the changing economic policies, political events and industrial revolutions since 1800s. The Industrial Revolution in the UK in the 1800s brought significant changes in the meaning of work. Since then, there have been four more major revolutions, and in each revolution the effects of mechanisation, globalisation, digitalisation and flexibility have been felt significantly. The first three industrial revolutions facilitated the mechanisation of production, the use of electricity and internet connectivity. However, since the 1970s, with the dominance of neoliberal policies in economies, competition has increased with the free market system and customer demands have become more complex. In order to survive in this competitive environment, companies needed flexibility and speed, and they have achieved this with the concept of ‘internet of things’, where all objects interact over the internet. Moreover, today there is a global transition to Industry 4.0, which is dominated by cyber systems and analytics. While Industry 4.0 causes significant changes in production processes with the combination of technologies such as automation, data analytics and artificial intelligence, the impact of these changes on social sciences is increasing. Analysing these impacts from a social science perspective plays an important role in understanding how society reacts to these technological developments and strategically determining how to adapt to these changes. Overall, Industry 4.0 will lead to changes in the ways of working and managing work and will require upskilling of the labour force. Due to these expected impacts, the effects of Industry 4.0 on employment in the future is an issue that needs to be analysed now. In this study, with this framework, the possible positive and negative effects of Industry 4.0 on employment will be analysed.Keywords: Industry 4.0, future of work, globalization Keywords: Industry 4.0; future of work; globalization Journal: International Journal of Applied Economic and Finance Studies Pages: 62-75 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.170 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/170 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/170/110 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:170 Template-Type: ReDIF-Article 1.0 Author-Name: Zeynep Taş Author-Name: Ömer Faruk Öztürk Title: Taxation of E-Commerce in Selected OECD Countries and Turkiye Publication-Status: Published Abstract: Electronic commerce has eliminated the geographical borders of countries. However, questions such as who is the taxpayer of electronic commerce and where the tax arises arise. There may be confusion about how electronic commerce will be taxed by which country. In the face of this situation, countries include the necessary studies not only in their domestic legislation but also in the international arena. The OECD has recognized efficiency, flexibility, certainty, simplicity, simplicity, effectiveness and fairness among the basic principles to be considered in the taxation of electronic commerce. At the same time, it has suggested that taxation should be carried out in accordance with the principle of residence or source in order to prevent double taxation from electronic commerce realized in the international arena. China, which has a large place in the world market, does not favor the taxation of electronic commerce, on the contrary, it frees electronic commerce parties. In Turkey, on the other hand, electronic commerce is taxed at twice the tax rate of other countries. In this study, comparisons are made between OECD countries and Turkey on the taxation of electronic commerce based on various criteria. Drawing lessons from the regulations made in the past in the taxation of electronic commerce and putting forward a more effective and efficient work can move electronic commerce forward. It would be beneficial to carry out studies on the taxation of electronic commerce based on forward-looking and robust regulations. Keywords: Electronic Commerce; Taxation; International Electronic Commerce Journal: International Journal of Applied Economic and Finance Studies Pages: 76-93 Volume: 9 Issue: 2 Year: 2024 Month: October DOI: 10.68099/ijaefs.2024.171 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/171 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/171/111 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:171