Human perceptual decision making of nonequilibrium fluctuations

Perceptual decision-making frequently requires making rapid, reliable choices upon encountering noisy sensory inputs. To better define the statistical processes underlying perceptual decision-making, here we characterize the choices of human participants visualizing a system of nonequilibrium stationary physical dynamics and compare such choices to the performance of an optimal agent computing Wald's sequential probability ratio test (SPRT). Participants viewed movies of a particle endowed with drifted Brownian dynamics and had to judge the motion as leftward or rightward. Overall, the results uncovered fundamental performance limits, consistent with recently established thermodynamic trade-offs involving speed, accuracy, and dissipation. Specifically, decision times are sensitive to entropy production rates. Moreover, to achieve a given level of observed accuracy, participants require more time than predicted by SPRT, indicating suboptimal integration of available information. In view of such suboptimality, we develop an alternative account based on evidence integration with a memory time constant. Setting the time constant proportionately to the deviation from equilibrium in the stimuli significantly improved trial-by-trial predictions of decision metrics with respect to SPRT. This study shows that perceptual psychophysics using stimuli rooted in nonequilibrium physical processes provides a robust platform for understanding how the brain takes decisions on stochastic information inputs.Comment: 18 pages, 13 figure

The effectiveness of the concept of tax justice in the tax policies applied in Turkey

Bu araştırmada, vergi adaleti kavramının Türkiye’de uygulanan vergi politikalarındaki etkinliği incelenmiştir. Vergi adaleti, herkesin ödeme gücüne göre adil vergi payını ödediği vergilendirme sisteminde bir adalet ve eşitlik kavramını ifade etmektedir. Vergi adaleti ayrıca, vergi cennetlerine baskı yapmak ve uyumsuzluk için daha katı cezalar uygulamak gibi vergi kaçakçılığını ve vergiden kaçınmayı önleyici tedbirleri de içermektedir. Vergi adaleti, vergi politikalarının ve düzenlemelerinin şeffaf ve hesap verebilir olmasının yanı sıra adil ve herkesin erişebileceği açık kurallar ve prosedürler içermesini de içermektedir. Ayrıca, vergi sisteminin sosyal hizmetler,altyapı ve diğer kamu malları için kaynak sağlayarak eşitsizliği azaltacak ve yoksulluğu ele alacak şekilde tasarlanmasını gerektirmektedir. Türkiye’de ise, herkesin üzerine düşeni yaptığı adil ve hakkaniyetli bir vergi sistemini ifade eden vergi adaletini geliştirmek için son yıllarda önemli vergi politikası değişikliklerine gitmiştir. Bu politikaların Türkiye'de vergi adaletini sağlamadaki etkinliği, politika yapıcılar ve uzmanlar arasında tartışma konusu olmuştur. Sonuç olarak, Türkiye vergi adaletini geliştirmeye yönelik çeşitli vergi politikaları uygulamış olsa da, ülkenin vergi idaresinde hâlâ iyileştirmeye açık alan bulunmaktadır. Vergi idaresindeki yolsuzluk ve verimsizlik konularının ele alınması, sisteme güvenin oluşmasına yardımcı olabilir ve vergi mükelleflerini vergi düzenlemelerine uymaya teşvik ederek sonuçta daha etkili ve adil bir vergi sistemine yol açabilir.In this research, the effectiveness of the concept of tax justice in tax policies implemented in Turkey has been examined. Tax justice expresses a concept of justice and equality in the taxation system where everyone pays their fair share of tax according to their ability to pay. Tax justice also includes measures to prevent tax evasion and avoidance, such as putting pressure on tax haven sand imposing stricter penalties for non-compliance. Tax justice includes that tax policies and regulations are transparent and accountable, as well as include clear rules and procedures thatare fair and accessible to all. It also requires that the tax system be designed to reduce inequalityand address poverty by providing resources for social services, infrastructure and other public goods. In Turkey, on the other hand, important tax policy changes have been made in recent yearsin order to improve tax justice, which represents a fair and equitable tax system where everyonedoes their part. The effectiveness of these policies in ensuring tax justice in Turkey has been the subject of debate among policy makers and experts. In conclusion, although Turkey hasimplemented various tax policies aimed at improving tax fairness, there is still room for improvement in the country's tax administration. Addressing issues of corruption and inefficiencyin the tax administration can help build trust in the system and encourage taxpayers to comply withtax regulations, ultimately leading to a more effective and fair tax system