The Conformity of Public Higher Education Tuition Fees and Schooling Fees to the Principle of Legality

Vergi, resim, harç ve benzeri mali yükümlülüklerin kanun ile düzenlenmesi Anayasal bir zorunluluktur. Bir mali yükümün kanunla düzenlenmiş sayılabilmesi için tarh, tahakkuk, zamanaşımıgibi unsurlarının da kanunla belirlenmesi gerekir. Bu çalışma ile yükseköğretim hizmeti karşılığında devlet yükseköğretim kurumlarına ödenen vergi benzeri mali yükümlülük niteliğindeki öğrenci katkı payı, öğrenim ücreti ve öğretim ücretlerine ilişkin düzenlemelerin anayasal kanunilikilkesine uygunluğu yargı kararları ışığında tahlil edilmiştir.The regulation of taxes, duties, fees and similar financial liabilities by law is a constitutional obligation. In order for a financial obligation to be regulated by law, levy, acrument, limitation of the obligation must also be regulated by law. In this study, the compliance with the constitutional statutory principle of regulations on tuition fees as tax-like financial liabilities paid to state higher education institutions for higher education services was analyzed in light of judicial verdicts

(THE CONFORMITY OF PUBLIC HIGHER EDUCATION TUITION FEES AND SCHOOLING FEES TO THE ABILITYTO PAY PRINCIPLE)

Mali güce göre ödeme ilkesi anayasal bir ilke olmakla birlikte vergiler için geçerli olan bu ilkenin vergi benzeri mali yükümlülükler için geçerliliği aynı kesinlikte değildir. Bu çalışma ile mali güce göre ödeme ilkesinin devlet yükseköğretim kurumlarına ödenen ve vergi benzeri mali yükümlülük niteliğini haiz öğrenci katkı payı, öğrenim ücreti ve öğretim ücretlerine uygulanabilirliği ile söz konusu ödemelerin dayanağı düzenlemelerin ve uygulamanın ödeme gücüne göre vergilendirme ilkesine uygunluğu analiz edilmiştir.Although the ability to pay principle is a constitutional principle, its validity for the tax-like financial liabilities is not precise. In this study, we analyse the validity and the conformity of the ability to pay principle from the point of view of public higher education tuition fees which is referred to as tax-like financial liability

LEGAL NATURE OF PAYMENTS MADE TO THE STATE AND FOUNDATION HIGHER EDUCATION INSTITUTIONS IN EXCHANGE FOR HIGHER EDUCATION SERVICES

İlköğretimden farklı olarak yükseköğretim, Tütkiye'de zorunlu değildir. Yükseköğretim hizmeti her ikisi de kamu tüzel kişiliğine sahip olan devlet ve vakıf yükseköğretim kurumları tarafından verilmektedir. Bu çalışma ile yükseköğretim hizmeti karşılığı olarak devlet ve vakıf yükseköğretim kurumlarına öğrenci katkı payı, öğrenim ücreti, öğretim ücreti, ücret gibi adlar altında yapılan ödemelerin vergi, resim, harç, benzeri mali yüküm, ek mali yüküm, fiyat ve ücret ile karşılaştırması yapılmış ve bu ödemelerin hukuki niteliği yargı kararları da dikkate alınarak irdelenmiştirUnlike primary education, higher education is not mandatory in Turkey. Higher education is provided by higher education institutions of the state, or of foundations, both having public legal personality. This study compares payments made to the state or foundation higher education institutions in exchange for higher education services such as tuition fees, education fees and schooling fees among other fees with taxes, duties, charges and similar financial obligations and analyses the legal nature of these payments taking into consideration the relevant case la

The Relationship Between Corruption And Foreign Direct Investment Inflows In Turkey: An Empirical Examination

In the corruption literature, most of the studies indicate that corruption has adverse effects on the investment environment and thus it diminishes foreign direct investment (FDI) inflows. However, regarding the so-called adverse effects between FDI and corruption, it is noticed that some studies reached to conclusions in the opposite direction. In this study, the causality relationship among corruption, political risk, industrial production index (as a proxy to gross domestic product) and FDI entrance variables for Turkey over the period 1992M01-2010M12 is analyzed by means of Pesaran, Shin-and Smith (2001) bounds test approach of cointegration and error correction methods. As a result, it is found that corruption has distortive effects on FDI in Turkey both for short and long run periods and this indicates that 'helping hand' corruption doe's-not exist in Turkey. In addition, in the long run, FDI increases with raising income. Contrary to the expectations, it is detected that increase in political risk Contributes to FDI inflows in the short run.Wo

Political instability, political freedom and inflation

Using a dynamic panel data approach, we estimate the impact of the political and institutional factors on inflation. Estimation results show that a lower degree of political instability generates lower inflation only for developed and low-inflation countries. However, when political freedom is taken into account, political instability appears to be influential on inflation also for developing countries and turns out to be significant only for high-inflation countries. Such findings emphasize the inflation-reducing effects of political stability depending on democratic political structure.