The impact of religiosity on tax compliance among Turkish self-employed taxpayers

The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey

Fattening performance and some carcass characteristics of hereford and angus steers fed a high roughage

This study was carried out to compare the fattening performances, some slaughter and carcass characteristics of 10-month-old Hereford (HER) and Angus (ANG) steers fed a high roughage with the same care and feeding conditions in Türkiye. A total of 40 steers, 20 HER and 20 ANG from the same herd, were selected as homogeneously and randomly divided into two groups. The average body weights of the breeds were determined as 276.85±9.70 and 288.10±9.86 kg, respectively, and the differences between the breeds were insignificant (P>0.050). All animals were fed ad-libitum with two different Total Mixed Rations (TMRs) prepared with a concentrate: roughage ratio of 34:66% during the fattening. In the experiment, fattening feed containing 14.12% crude protein (CP) and 2671 kcal/kg metabolic energy (ME) for the first 300 days and fattening finisher feed containing 14.11% CP and 2717 kcal/kg ME for the last 45 days were used. At the end of the study, which lasted for a total of 345 days, the 1 kg live weight costs of the animals were calculated. Differences were insignificant between the two breeds in terms of body weights, final weights (slaughter weights), total weight gains, daily live weight gains, daily dry matter consumption, feed conversion ratios, hot and cold carcass weights, head weight to carcass ratio and longissimus muscle area (LMA) during fattening (P>0.050). Head and skin weights (P=0.000 and P=0.003) and subcutaneous fat thickness (SFT) (P=0.000) were higher in the HER breed. The profit ratio with the cost did not change. It was concluded that both breeds had similar characteristics

A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey

Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers’ compliance attitudes and recently the research has shifted to a more positive attitude of taxpayers. One of the factors that is expected to shape taxpayers’ compliance attitudes is religiosity. Even though a number of studies have started to explore this issue recently, not many studies have used primary data because the majority of the studies were relying on secondary data. Therefore, this study is comparing the impact of religiosity and its components on both tax compliance components, voluntary and enforced tax compliance, in Malaysia and Turkey. Surveys distributed to individual taxpayers were used in both countries. Religiosity is found to have a significant impact on voluntary tax compliance that influences taxpayers’ positive attitudes in both countries. Even though religiosity seems to be an influential factor with respect to tax compliance behaviour, this study has shown that in certain circumstances, it might appear irrelevant

Disrupted epithelial permeability as a predictor of severe COVID-19 development

BackgroundAn impaired epithelial barrier integrity in the gastrointestinal tract is important to the pathogenesis of many inflammatory diseases. Accordingly, we assessed the potential of biomarkers of epithelial barrier dysfunction as predictive of severe COVID‐19.MethodsLevels of bacterial DNA and zonulin family peptides (ZFP) as markers of bacterial translocation and intestinal permeability and a total of 180 immune and inflammatory proteins were analyzed from the sera of 328 COVID‐19 patients and 49 healthy controls.ResultsSignificantly high levels of circulating bacterial DNA were detected in severe COVID‐19 cases. In mild COVID‐19 cases, serum bacterial DNA levels were significantly lower than in healthy controls suggesting epithelial barrier tightness as a predictor of a mild disease course. COVID‐19 patients were characterized by significantly elevated levels of circulating ZFP. We identified 36 proteins as potential early biomarkers of COVID‐19, and six of them (AREG, AXIN1, CLEC4C, CXCL10, CXCL11, and TRANCE) correlated strongly with bacterial translocation and can be used to predict and discriminate severe cases from healthy controls and mild cases (area under the curve (AUC): 1 and 0.88, respectively). Proteomic analysis of the serum of 21 patients with moderate disease at admission which progressed to severe disease revealed 10 proteins associated with disease progression and mortality (AUC: 0.88), including CLEC7A, EIF4EBP1, TRANCE, CXCL10, HGF, KRT19, LAMP3, CKAP4, CXADR, and ITGB6.ConclusionOur results demonstrate that biomarkers of intact or defective epithelial barriers are associated with disease severity and can provide early information on the prediction at the time of hospital admission

Türk vergi hukukunda anayasal ölçüt: mali güç

Ö Z E TTÜRK VERGİ HUKUKUNDA ANAYASAL ÖLÇÜT: MALİ GÜÇTamer BUDAKVergilendirme ile ilgili kuralların hukuksal sınırları anayasa ile çizilmektedir.Dolayısıyla hukuksal biçimlerin verileri anayasada yer almaktadır. Bu bağlamda 1982Anayasa’sı vergilendirme ile ilgili olarak eşitlik ve yasallık olmak üzere iki temel ilkesunmaktadır.1982 Anayasası’nda Vergi Ödevi kenar başlığını taşıyan 73,1 fıkra, “Herkes,kamu giderlerini karşılamak üzere, mali gücüne göre, vergi ödemekle yükümlüdür…”biçiminde düzenlenmiştir.Vergilendirmede eşitlik ilkesi Anayasa 10. ve 73. madde hükümlerinin birliktedeğerlendirilmesi ile ortaya çıkmakta olup; “neye göre eşit?” sorusunun cevabını73,I’de ifade edilen mali güç terimi vermektedir. Dolayısıyla mali güçleri aynı olanlarınaynı, farklı olanların farklı vergilendirme işlemine tabi olması vergilendirmede eşitliğingenel kuralıdır.Vergilendirme işlemi aynı zamanda kişilerin/kurumların mülkiyetine yapılanmüdahale/sınırlama anlamına gelmektedir. Mülke müdahale Anayasa 35’e göre ancakkanun ile mümkündür. Anayasa 73,III’de, “Vergi, resim, harç ve benzeri maliyükümlülükler kanunla konulur, değiştirilir veya kaldırılır” yer alan düzenlemevergilerin yasallığını düzenlemektedir. Her iki anayasa maddesi birliktedeğerlendirildiğinde mülkiyete vergi ile müdahalenin ancak yasa ile yapılabileceği, bumüdahalenin de sınırı/ölçütü 73,I’de yer alan mali güçtür.Yasa koyucu, vergi resim harç ve benzeri mali yükümlülükler ile ilgilidüzenlemeleri, yükümlülerin mali güce göre belirlemek, vergi yükümlüsü de maligücüne göre vergi ödemekle yükümlüdür. Anayasa mali gücün ne olduğu ile ilgili biraçılım içermemekle birlikte nicelikle ilgili bir değer alanı çizmektedir. Mali güç,kişi/kurum, zaman ve mekâna göre değişebilen bir kavramdır. O halde Anayasa, maligüç/ bir değişken/ bir ölçüt vermektedir. Bu ölçüt vergi yükümlüsüne bağlı olmasınedeniyle de özneldir. ABSTRACTConstitutional Criterion in Turkish Tax Law: Ability to PayTamer BUDAKThe legal boundaries of rules pertaining to taxation are determined by the constitution.Therefore the principles of legal forms take place in the constitution. The principles governingtaxation are determined with their basis in the constitution. In this context the 1982Constitution offers two basic principles of equality and legality concerning taxation.The tax obligation is legislated in the article 73 section 1 of the 1982 constitutionwhich is titled “Obligation to Pay Taxes” states “everyone is under obligation to pay taxesaccording to his ability to pay”.The principle of equality in taxation emerges when article 10 and 73 of theconstitution are evaluated together and the answer to the question “equal according to what?”is answered by the term ability to pay in article 73 section 1. Therefore a general rule ofequality in taxation is that people with same ability to pay should be subjected to sametaxation procedure whereas people of dissimilar financial resources (ability to pay) should besubjected to different taxation procedure.Taxation also means an intervention/restriction on property of persons/institutions.Intervention to property is only possible through legislation as indicated in article 35 of theconstitution. Article 73 section 3 of the constitution legislates legality of taxes by stating “Taxes, fees, duties and other such financial impositions shall be imposed, amended or revokedby law”. When these two articles of the constitution are evaluated in tandem it is evident thatintervention in property is only possible through legislation and the criterion/limit of thisintervention is ability to pay, presented in article 73 section 1.As a special criterion for differentiation ability to pay helps overcome the basicdifficulties in interpreting constitutional principles of equality and legality faced by the statein applying its authority to tax for generating public revenue necessary to finance publicexpenditures for fiscal, economic and social purposes. The legislator is obligated to determinetaxes, fees and duties and similar fiscal obligations according to ability to pay of the obligatedwhile the tax payer is obligated to pay taxes according to his/her ability to pay. While theconstitution does not offer a definition of what ability to pay is it presents an area ofquantitative value. Ability to pay is a term that cam vary by person/institution, time and place.Therefore constitution offers ability to pay as a variable or a criterion. This criterion issubjective because of its dependence on the taxpayer

Value added tax law : cultural and educational exemption: university of foundations

Hem bireysel, hem de sosyal bir varlık olan insanın bilgi sahibi olma ihtiyacı, biyolojik ve fizyolojik ihtiyaçları kadar önem taşımaktadır. İnsanın bilgi sahibi olma isteği, eğitim olgusu ile mümkün bulunmaktadır1. Eğitim-öğretime yönelik özel/ kamu kurum ve kuruluşların eğitimin pozitif dışsallığı dolayısıyla ayrım gözetilmeksizin teşvik edilmesi gerekir. Bu teşviklerden belki de en önemlisi, eğitimöğretim hizmeti alan/veren kişilerin vergilendirilmesine yönelik uygulamalardır. Türkiye’de yüksek öğretim devlet üniversiteleri ve kamu tüzel kişiliğine sahip vakıf üniversiteleri tarafından gerçekleştirilmektedir. Türk vergi mevzuatında vakıf üniversiteleri bir takım vergilerden muaf sayılmaktadır. Vakıf üniversitelerinin sundukları eğitim faaliyetlerinin Katma Değer Vergisi’ne (KDV) tabi tutulup tutulmayacağı tartışmalı bir konudur. Bu çalışmada vakıf üniversitelerinin KDV Kanunu’ndaki yerine bağlı olarak sundukları eğitim hizmetlerinin vergiye tabi olup olması konusu irdelenmektedir.The human need for knowledge is as important as biological or physiological needs. This need is satisfied through education. Educational institutions, public or private, must be supported to exploit positive externalities originating from education itself. One of the most important encouragements in this area relates to tax policies. In Turkey, higher education is provided by public and foundation universities. According to Turkish tax law, foundation universities are exempt from certain taxes. Enforcing value added tax (VAT) at foundation universities is a controversial issue. This article investigates this issue according to the place foundation universities have in the value added tax law

The documentation of residential and business related rents

Türkiye ekonomisinde uzun yıllardır varlığını sürdüren kayıt dışılığın azaltılması ve özellikle gerek işyeri gerekse konut kiralarına yönelik kayıt dışı işlemlerin önüne geçilmesi amacıyla Vergi Usul Kanunu’nun Maliye Bakanlığı’na verdiği yetkiye istinaden işyeri ve konut kiralama işlemlerine ilişkin yapılacak tahsilât ve ödemelerin belgelendirilmesi zorunluluğunu düzenleyen tebliğ yürürlüğe girmiştir. Özellikle kira gelirlerinin beyanında yaşanan sorunlar beyan edilen kira miktarlarının gerçeği yansıtmaması, gerçek kira sözleşmelerinin yanında farklı kira sözleşmelerinin düzenlenmesi kira gelirleri dolayısıyla vergi kaybının ortaya çıkmasına neden olmaktadır. Getirilen bu düzenlemeyle tahsilât ve ödemelerin aracı kurumlar vasıtasıyla yapılması zorunlu kılınmıştır. Konut ve işyerleri için farklılıklar içeren belgeleme zorunluluğu aynı zamanda verginin otokontrol mekanizması içinde önemli bir düzenleme olmakla birlikte, kendi içerisinde bir takım eksiklikleri içermektedir. Nitekim getirilen düzenlemeyle, konut kiralarının tevsiki için ayrı düzenlemeler söz konusu iken işyeri kiraları için ayrı düzenleme söz konusudur. Amaç kayıt dışılığın önlenmesi paydasında birleşmek ise, bu amaca yönelik olarak aksaklıkların giderilmesi, yeni düzenlemelerin yapılmasını zorunlu kılmaktadır.In order to reduce the negative economic results of informel economy, and particularly the ones originating ftom rental incomes the notification related to the documentation of residental and business related rents was enforced thanks to the authority given to the Ministry of Finance by the Tax Procedure Law. There are several reasons for the government's tax income losses., such as problems encountered in declaring rental incomes incorrect declarations and making secondary lease agreements along with the original ones. With this regulation of mentioned rental incomes are to be paid through intermediary institutions. As a result of the new regulations taxpayers are faced to document their rental incomes for housing and business purposes separately. If the aim of these regulations is to prevent informal economy, new arrangements and requires to fix the inherent deficiencie

Taxation, valuation, and depreciation of artistic works sold through auction

Müzayede mahallinde satılan eserlerinin vergilendirilmesi için öncelikle bu eserlerin Fikir ve Sanat Eserleri Kanunu ve diğer düzenlemelerde yer alan tanımları karşılaması gerekmektedir. Sanat eserlerinin satışı nedeniyle Gelir veya Kurumlar Vergisi, Katma Değer Vergisi ve Tellâliye Harcı ödenmesi gerekmektedir. Müzayede yoluyla satılan sanat eserleri niteliği itibarıyla zaman içerisinde cüzi bir oranda da olsa aşınma ve yıpranmaya maruz kalabilir. Ancak bu durum, sanat eserlerinin parasal değerinde azalmaya neden olmaz. Bu nedenle bu eserlerin değerlemesi ve amortismanı tartışmalıdır. Bu çalışmanın amacı, müzayede aracılığıyla satıma konu olan sanat eserlerini vergi kanunları ve muhasebe ilke ve standartları açısından irdeleyerek, tartışmalı konulara açıklık getirmektir.In order to tax artistic works sold at auction places, these pieces primarily have to meet the definitions stated place in The Intellectual and Artistic Works Law and other arrangements. It is required to pay Income Tax or Corporation Tax, Value Added Tax and Brokerage Fee as a result of the sale of artistic work. Artistic work which is sold by an auction can be exposed to slight abrasion or attrition by the time passes because of its nature. However, this situation does not cause any depreciation of its monetary value. Therefore, the valuation and depreciation of this work are controversial. The purpose of this work is to clarify the controversial subjects by scrutinizing the artistic work which is sold by auctions in terms of tax laws and accounting principles and standards

Public Claims: A Legal Evaluation

In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The Procedure Law of Collection of Public Claims. One claims, the quality of the public claims not cause any, may be excluded from the scope of Law No. 6183. All the claims of public administration are not public claims. However, any private claim can have the security of a public claim. For this reason the criteria used to define a public claim differ. Arrangements, which can render a public claim a privileged claim, exist in the relevant Code. The aim of this study is to define the concept of public claim expressed in the relevant code and to determine the conditions under which a claim not stated in the Code can be considered a public claim in the light of court decisions.Public claims; Public service; Damages for unlawful occupation; Private claims; Public administration