The innovations and r&d incentives in the economies of Turkey and EU: a comparative assessment

Günümüzde yenilik ve Ar-Ge faaliyetleri, kalkınmanın, sürdürülebilir ekonomik büyümenin ve toplumsal refahın sağlanmasında en etkili olan faktörlerden biri haline gelmiştir. Birçok ülke teşvik politikaları ve çeşitli yasal değişiklikler ile Ar-Ge ve yenilikleri destekleyen bir sistem oluşturma gayreti içindedir. Bu çalışmada, AB ülkelerinde ve Türkiyedeki yenilik ve Ar-Ge faaliyetlerinin gelişiminde belirleyici olan çeşitli göstergeler ve uygulanan mali destekler ele alınmaktadır.The innovation and R&D activities that form the basis of competitiveness are the key to development, sustainable economic growth and social-welfare. A great number of countries endeavor to establish a system that supports the R&D and innovations with incentive policies and various legislative changes. In this study, efforts will be exerted to discuss the various indicators and financial supports that are the determinants in the development of innovation and R&D activities in Turkey and EU countries

The Limits of Conditionality: Turkey – EU Taxation Negotiations

Conditionality is mostly defined as the EU policy engendered for candidate countries. However, the mere use of conditionality by the EU does not essentially explain transferring of policies and EU rules towards the candidate countries. EU conditionality may be considered as a comprising approach but in certain policy areas or countries it might not be as successful as it was on other ones. The EU conditionality basically defined as a bargaining policy of affecting through reward, under which the EU provides inducements to candidate or neighbor countries to aligning with the conditions of the EU. In this study the explanatory power of conditionality would be questioned; so the main question will be “to what extent does the EU have influence on policy convergence in a candidate country that does not have a clear membership perspective? Taxation chapter in accession negotiations between Turkey and the EU has been chosen as the case of this research as providing to have an answer on this question. The main objective of this paper is ‘analyzing the extent of EU conditionality on Turkish taxation policy.’ Furthermore, it is argued in this study that “without a concrete incentive, European Union’s impact on a candidate country would be limited.”&nbsp

Sustainable digital economy and trade adjusted carbon emissions: Evidence from China's provincial data

The importance of the digital economy and trade adjusted emissions is of great importance to study, especially in case of China. Since China is the leading exporter of the world and achieving high economic growth consecutively for the last 2-3 decades, this study, unlike past studies, evaluates the importance of digital economy, exports, imports and gross domestic product on trade adjusted carbon emissions for China. This is the only study that incorporates the importance of digital economy on trade adjusted carbon emissions for provincial data of China. This study determines whether the digital economy is a viable source of green economy. Research and development will simply replace a physical resource, flows through energy and transportation networks? This question is answered by using updated data, especially for digital economy. This study uses panel data for the Chinese provinces to investigate the impact of the digital economy in limiting CO2 emissions, taking into account GDP, exports and imports as control variables. Using method of moments quantile regression, we find a negative impact of digital economy and exports on consumption-based carbon emissions. Moreover, we find that GDP, and imports amplify consumption-based carbon emissions. © 2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group

The frequency of Duchenne muscular dystrophy/Becker muscular dystrophy and Pompe disease in children with isolated transaminase elevation: results from the observational VICTORIA study

IntroductionElevated transaminases and/or creatine phosphokinase can indicate underlying muscle disease. Therefore, this study aims to determine the frequency of Duchenne muscular dystrophy/Becker muscular dystrophy (DMD/BMD) in male children and Pompe disease (PD) in male and female children with isolated hypertransaminasemia.MethodsThis multi-center, prospective study enrolled patients aged 3–216 months with serum alanine transaminase (ALT) and/or aspartate transaminase (AST) levels >2× the upper limit of normal (ULN) for ≥3 months. Patients with a known history of liver or muscle disease or physical examination findings suggestive of liver disease were excluded. Patients were screened for creatinine phosphokinase (CPK) levels, and molecular genetic tests for DMD/BMD in male patients and enzyme analysis for PD in male and female patients with elevated CPK levels were performed. Genetic analyses confirmed PD. Demographic, clinical, and laboratory characteristics of the patients were analyzed.ResultsOverall, 589 patients [66.8% male, mean age of 63.4 months (standard deviation: 60.5)] were included. In total, 251 patients (188 male and 63 female) had CPK levels above the ULN. Of the patients assessed, 47% (85/182) of male patients were diagnosed with DMD/BMD and 1% (3/228) of male and female patients were diagnosed with PD. The median ALT, AST, and CPK levels were statistically significantly higher, and the questioned neurological symptoms and previously unnoticed examination findings were more common in DMD/BMD patients than those without DMD/BMD or PD (p < 0.001).DiscussionQuestioning neurological symptoms, conducting a complete physical examination, and testing for CPK levels in patients with isolated hypertransaminasemia will prevent costly and time-consuming investigations for liver diseases and will lead to the diagnosis of occult neuromuscular diseases. Trial RegistrationClinicaltrials.gov NCT04120168

NEW TRENDS IN PUBLIC FINANCE: ART ECONOMICS AND ITS BASES

Sanat eseri iktisatta keyif-zevk malları (hedonic goods) olarak isimlendirilen mallar grubuna girer. Bu malların temel özellikleri, talebi, arzı ve fiyat oluşumunun kendine has özellikler göstermesidir. Koleksiyon malları olarak da ifade edilen bu grupta literatürde resim, heykel, pul, halı vb.gibi ürünlerde beraber ele alınmaktadır. Sanat ürünlerinin bir özelliklerinden en önemlisi bu ürünlerin ya da eserin tek olmasıdır, sanat ürünleri heterojen mallardır. Hiçbir eser bir diğerinin, hatta aynı sanatçının eserleri bile birbirinin aynı değildir. Sanat ürünleri talebi refah düzeyi ile ilişkili bir mal ve hizmet grubunu oluşturmaktadır . Koleksiyoncuların varlıkları arttıkça ve toplumun gelir düzeyi yükseldikçe sanat eserine olan talep de artar. Bu özelliği ile sanat lüks mallar grubuna dahil edilebilir. Sanat ve ekonomi, genelde bu iki alanda çalışan araştırmacılar tarafından birbiriyle ilişkisiz görülen veya aralarındaki bağların ihmal edildiği, küçümsendiği iki kavram olarak karşımıza çıkmaktadır. Ekonomi biliminin toplumsal, doğal ve insani kaynakların üretim süreçlerinden geçirilerek paylaştırılmasındaki yasaları incelediğini kabul edersek sanatın bu tanımın içinde ilk bakışta bile kendine bir yer bulduğunu görürüz. Sanat, her ne kadar ekonomi biliminin gizemine ve ulaşılamazlığına eleştiri getirse de bir ekonomik faaliyettir. Sanatın bu özelliğini vurgulamak onun yaratıcı ve duygu-yoğun üretiminin arka plana itilmesi anlamına gelmez. Bu çalışmanın amacı sanatın ekonomik yönüne dikkat çekmek ve aynı zamanda kamu ekonomisinde yeni bir alan olan sanat ekonomisinin kamusal temellerini irdelemektir.Artwork enters the group of goods called pleasure - pleasure goods in economics. The main features of this property , demand, supply, price formation is unique. These goods are sometimes called image collection goods group, and often in this case, as well as works of art , such as ancient statues , stamps, goods such as carpets are also included in this group. A feature of the product is a work of art is not the only one. But also, art products are heterogeneous goods. None of the other , even the works of an artist is not the same , even to each other. Art demands is associated with wealth . The presence of a work of art collectors and society 's increasing demand for higher levels of income also increases artwork . This feature is from the art luxury goods group.Art and the economy in general by researchers who work in these two areas considered unrelated or neglected the links between them , there appears to be two concepts that overlooked. The science of economy , passed through the production process of natural and human resources and examines the laws that we adopt in this matter , even at first glance , we see that in this definition of art finds its place. Art , although if you get criticism to the mystery of economics is an economic activity. To highlight its creative and artistic sense of this feature - intensive production that does not mean to be pushed into the background. This study aims to draw attention to the economic aspects of the art and also examine the foundations of the economy , a new art space in the public finance and it's economy

ANALYSIS OF TEKIRDAG PROVINCE THROUGH TAXATION POINT OF VIEW

Bir ülkede vergi gelirleri kamu harcamalarının ana finansman kaynaklarından biridir. Ülkeyi oluşturan farklı coğrafik bölgelerin ve bunları oluşturan idari yapıların bu finansman kaynakları içindeki yerinin ve oranının belirlenmesi, bölgelerin ve illerin birbirleri ile veya yurt dışı örnekleri ile karşılaştırmalarına olanak tanımaktadır. Çeşitli uygulama örneklerine bakıldığında bazı illerin coğrafi büyüklüğü veya nüfus yoğunlukları diğer bölge ve illere göre daha düşük olmasına rağmen, vergi gelirleri içindeki paylarının önemli oranda yüksek olduğu gözlenmektedir. İller ve yerleşim bölgeleri açısından elde edilen bu sonuçlar değerlendirildiğinde bazı illerde vergi tahsilâtının yüksek olduğu, bazılarında ise daha düşük olduğu gözlemlenmektedir. Oran bakımından yüksek ve düşük olan iller belirlendikten sonra yüksek ve düşük olma nedenlerinin araştırılması kamu maliyesini oluşturan vergi teorisi ve uygulamalarında oldukça önemli bir konu olmaktadır. Tabi bunların nedenleri ekonomik olduğu kadar, sosyal, kültürel, etnik hatta ve geleneksel dahi olabilir. Bu noktadan hareketle bu çalışmanın amacı vergi kavramından hareket etmek suretiyle verginin kamu harcamaları ve kamu kesimi için çok önemli olduğu saptamasından hareket ederek, Türkiye’nin vergi yapısını ortaya koymak ve ardından bu yapı içinde Tekirdağ için bir takım sonuçlar ve analizler yapmak suretiyle bir takım öneriler ortaya koymayı amaçlamaktadır.Tax revenues in a country that is one of the main financing source of public spending. Different geographical regions of the country and the administrative structures of these forms to determine the place and rate of these funding sources, regions and provinces to enable them to compare with each other or with foreign examples.Although other regions of some provinces of geographic size or population density, and lower than the provincial Considering various application examples, it is observed that the share of tax revenues is significantly higher. The provinces and the results obtained from residential areas considered to be high in terms of tax collection in some cities, while others are observed to be lower. After high and low with the provinces in terms of rate determination to investigate the causes of the high and low is a very important issue in terms of public finance and tax theory. Of course, it is up to their causes economic, social, cultural, ethnic and even can even traditional. The tax by moving the aim of this study is to make the concept of tax determination is very important for the public sector and then Reveals Turkey's tax structure and then intends to put forward a set of recommendations by making a number of results and analysis of this structure to Tekirdağ

TAX ADVANTAGES OF DISABILITIES

Türkiye’de engelli kişilerin hakları, başta Anayasa olmak üzere çeşitli yasalar ve uluslararası sözleşmelerle güvence altına alınmıştır. Engellilerin hayat standartlarının iyileştirilmesi ve geliştirilmesi adına Anayasamızda, “Devletin sakatların korunmalarını ve toplum hayatına intibaklarını sağlayıcı tedbirleri alacağı ve bu amaçlarla gerekli teşkilat ve tesisleri kuracağı veya kurulmasını sağlayacağı...” ifade edilmiştir. Anayasa’nın 73. maddesinde ise “Herkes kamu giderlerini karşılamak üzere mali gücüne göre vergi ödemekle yükümlüdür” ifadesi yer alır. Engelli olmak vergi mükellefi olmaya engel değildir. Ancak engelli kişilerin içinde bulunduğu zor koşulların giderilmesine katkıda bulunmak ve engelli olanlar ve olmayanlar arasındaki rekabet eşitsizliğini gidermek amacıyla Türk Vergi Sisteminde bazı iyileştirici tedbirler alınmıştır. Bu çalışmada Türk Vergi Sisteminde engellilere tanınan vergisel istisna ile muafiyetler ve yapılan son düzenlemeler ele alınmaktadırThe rights of persons with disabilities in Turkey, in the Constitution and various laws and international agreements are secured. Constitution in the name of improving the living standards and the development of people with disabilities, “the state will take measures to protect the disabled and secure their integration into community life and to be established for this purpose, or the establishment of organizations and facilities will provide the necessary ...” unless otherwise indicated. Seventy-third article of our Constitution: “Everyone is obliged to pay the tax in accordance with the financial strength to meet public expenditure” statement takes place. Being disabled is not a barrier to the taxpayer. However, the difficult conditions of persons with disabilities and those with disabilities and those who do not contribute to the elimination of competition between the inequality of remedial measures have been taken to address some of the tax system In this study, the Turkish Tax System recognized exemptions and exceptions and the final regulations for disabled will be dealt with

The Innovations and R&D Incentives in the Economies of Turkey and EU: A Comparative Assessment

The innovation and R&D activities that form the basis of competitiveness are the key to development, sustainable economic growth and social-welfare. A great number of countries endeavor to establish a system that supports the R&D and innovations with incentive policies and various legislative changes. In this study, efforts will be exerted to discuss the various indicators and financial supports that are the determinants in the development of innovation and R&D activities in Turkey and EU countries