ISSN 1300-1868
 

Original Research (Original Article) 


AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY

Ali Rıza GÖKBUNAR, Sibel SELİM, Halit YANIKKAYA.

Abstract
Using the data from the European Values Survey (EVS) on Turkey, strong evidence has been found that trust in democracy and religiosity have a systematic positive influence on tax morale. This effect tends to persist even after controlling for age, income, education, gender, marital status, employment status. However, trust in justice system and in other fellow citizens and pride in being a citizen of Turkey, either have an insignifıcant or 'incorrect ' influence on tax morale. However, more empirical work is needed to better understand tax morale. One limitation might be that we have constructed our dependent variable based on one single item. Future surveys might give the possibility to build multiple item questions regarding tax morale which would help to check the robustness of the obtained results.

Key words: Tax morale, Turkey, Tax evasion



TÜRKİYE'DE VERGİ AHLAKINI BELİRLEYEN FAKTÖRLER ÜZERİNE BİR ARAŞTIRMA

Ozet
Kişilerin vergiye karşı davranışlarını inceleyen standard beklenen fayda teorileri kişilerin neden vergi kaçır(ma)dıklarını ya da neden bu kadar çok vergi ödemeyi seçtiğini açıklayamamaktadır. Bu nedenle araştırmacılar vergiden kaçınmayı açıklayan modellere ahlaki kurallar ve sosyal normlar gibi yeni faktörleri de dahil etmişlerdir. 'Vergi ahlakı' bu konuyu açıklamakta kullanılabilecek doğal bir değişken olarak düşünülebilir. Bu çalışmada Avrupa Değerler Anketi verileri kullanılarak Türkiye için vergi ahlakını etkileyen faktörler analiz edilmiştir. Çeşitli demografik faktörler yanında çok sayıda sosyo-kültürel değişkende regresyonlarda kullanılmıştır. Bunlardan bireylerin yaşı, cinsiyeti ve istihdam durumu, dindarlık düzeyi, ve demokrasiye bağlılığı bireyin vergi ahlakında istatistiksel olarak anlamlı etkiye sahiptir. Diğer bazı değişkenler ise ya anlamsız ya da beklentilerin aksine (milliyetiyle gurur ve adalet sistemine güven) sonuçlar vermektedir.

Anahtar Kelimeler: Vergi ahlakı, Türkiye, Vergi kaçağı


 
ARTICLE TOOLS
Abstract
PDF Fulltext
Print this article Print this Article
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Ali Rıza GÖKBUNAR
Articles by Sibel SELİM
Articles by Halit YANIKKAYA
on Google
on Google Scholar
Article Statistics
 Viewed: 2941
Downloaded: 870
Cited: 0

REFERENCES
AKIN, Fahamet, (2002). KalitatifTercih Modelleri, Ekin Kitapevi, Bursa.
AKTAN, Coþkun Can, (2005). "Vergi Psikolojisinin Temelleri ve Vergi Ahlaki", yayunlanmamýþ makale, www.canaktan.org/ckonomilkamu _maliyesi/ vergi-psiko/ vergi-psik.pdf (Eriþim Tarihi: 15 Aðustos 2006)
ALLINGHAM M.G., SANDMO, A. ( 1 972). "Income Tax Evasion: A Theoretical Analysis", Journal of Public Econoýnics, Vol: 1, 323-338.
ANDREONi, James, ERARD Brian, FEINSTEÝN Jonathan. (1 998). "Tax Compliance", Journal ofEconomic Literature, Vol:36: 818-860
BELKAUT Ahmed Riahi (2004). "Relationship Between Tax Compliance lntemationally and Selected Detenninants of Tax Morale", Journal on International Accounting& Auditing and Taxation, Vol:20.
BROOKS, Neil (2001). "Key Issues in lncoýne Tax: Challenges of Tax Adýninistration and Compliance", Assian Development Bank, 2001 Tax Conferance 8 September.
COWELL, Frank Alan. (1 992). "Tax Evasion and lnequity", Journal of Econoýnic Psychology, Vol: 13, s.521-543.
DOGAN, Ýsmail (2000). Sosyoloji: Kavramlar' ve Sorunlar. istanbul: Sistem Yayýncýlýk.
ELFFERS, Henk, (2000). But taxpayers do cooperate! Jn:VanVugt, M., Snyder. M., Tyler, T. R., Biel, A. (Eds.), Cooperation in Modern Society. Promoting the W elfare of Comýnunities, States and Organizations. Routledge, London pp. 184-194.
ERARD, Brian, FEJNSTEIN, Jonathan S. (1994). "The Role of Moral Sentinýents and Audit Perceptions in Tax Compliance", Puplic Finance, 49(4): 70-89.
EUROPEAN V ALU ES STUDY (2006). http://www.europeanvalues.nVindex2.htm.
FALKÝNGER, Josef. (1995). "Tax evasion, consumption of public goods and faimess". Journal ofEconomic Psychology, 16: 63-72.
GRIFFITHS, William E., H lLL, R. Carter, JUDGE, George G. (1993). Leaming and Practicing Economctrics, John Wiley& Sons. ine., United States of Aýnerica.
GUJARATT, Damador, ( 1995). Basic Econoýnetrics, Literatür Yayýncýlýk, Third Edition, McGraw-Hilllnc., New York.
GÜRÝÞ, Selahattin, ÇAGLA YAN, Ebru, (2000). Ekonoýnetri, Temel Kavramlar, Der Yayýnlarý: 282, Ýstanbul.
GÜTH, Werner, LEVATÝ, Vittoria, SAUSGRUBER, Rupert (2005). "Tax Morale and (de)Centralization: An Experinýental Study, Public Choice, 125, 171-178.
HASSELDINE, John (2000). "Using Pcrsuasive Comýninications to lncease Tax Compiance: What Experimental Reserach Has (and has not) Told Us, Australian Tax Forum, 15:227-224.
HASSELDTNE, John, Li ZHUHONG ( 1999). "More Tax E vas i on Resarch in new Müennium", Crime, Law& Social Change 31:91-104.
KIRCHER Ericlý, MACIEJOVKY Boris, SCHNEIDER Friedricb (2003)."Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?", Journal ofEconomic Psyhology, 24,535-553.
KIZILOT, Þükrü. ÇOMAKLI, Ertan (2004). "Vergi Kayýp ve Kaçaklarý ve Kayýtdýþý Ekonomi iliþkisi ve Boyutlarýnýn Mevzuat Açýsýndan Deðerlendirilmesi", 19. Maliye Sempozyumu (10-14 Mayýs), Antalya: Uludað Üniversitesi ÝÝBF Maliye Bölümü Yayýnlarý.
LAWRENCE, P. Grasso, E. Kaplan STEVEN (1988). "An Examination Ethlcal Standards For Tax Issues", Journal o( Accounting Education, Vol: 16. No:l.
LIAO, Tim Futing, ( 1994 ). lnterpreting Probability Models, Lo git, Probit and Other Generalized Linear Models, International Educational and Professional Publisher, Series 1 Number 07/1 O 1, Sage Publications, London.
LONG, Suzan. SWINGEN, Judytlý. (1991). "The Conduct of Tax-Evasion Experiments: Validation, Analytical Methods, and Experimental ReaJisýn", Tax Evasion: An Experimental Approach, (Edt. P. WEBLEY; ROBBEN;
H. ELFFERS, D. HESSÝNG), Cambridge: Cambridge University Press., 128-ý 38.
MACRO Ines, CASTROLLO Perez David (2004). "Settlement in Tax Evasion Prosecution", Economica, 71.
MCGEE, Robert W. (1998). The Etlýics of Tax Evasion in Ýslam, in: R.W. McGee (Ed). The Etlýics of Tax E vas i on South Orange: The Dumont Institute Dor Poblic Researcb: 214-219.
MERÝÇ, Metin, Ayþe GÜNAY, (2004). "Türkiye'de Vergi Kaçak ve Kayýplarýnýn Bütçe Gelirlerine Üzerindeki Etkisi", 19. Türkiye Maliye Sempozyumu, Antalya, 10-14, Mayýs, Bursa Uludað Üniversitesi ÝÝBF Yayýnlarý.
P AMPEL, Fred (2000). Logistic Regression, A Primer, International Educational and Professional Publisber, Series 1 Number 07/132, Sage Publications, London.
PYLE, David J., (1991). "The Economics of Taxpayer Compliance", Journal of Economic Surveys, Vol:5, 163-198. [DOI via Crossref]   
RECKERS, Philip M., SANDERS, Debra L., ROARK Stehphan J.(l994). "The lnfluence of Ethlcal Attiudes on Taxpayer Compljance" National Tax JournaL 47:4.
ROTH, Jeffry A., SCHOLZ John T., WriTE, Ann Dryden (1989). "Taxpayer Compliance", Voi:J ve Vol:2, Philadelphia: University of Pennylvania Press.
SCHWARTZ, Richard D., ORLEANS. Sonya (1967). On Legal Sanctions, University of Chicago Law Review, 34: 282-300.
SÝGALA, Maria (2000). Social Norm, Occupational Groups and Ineome Tax Evasion: A Survey in the UK Construction Industry, Walton Hall: The Open University, Open D iscussion Papers in Economoics, No:26.
ST AINER, Alan, ST AINER, Lorice, SEGAL, AleXrandra ( 1997). ''The Ethics of Tax Planning", A European Review: Business Ethics, Volume: 6, Nuýnber:4, October.
STRÜMPEL, Burkhard. (1969). "The Contribution of Survey Researcb to Public Finance, in: A.T.Reacock (Ed), Quantitative Analysis in Public Dinance, New York: Praeger Publishers: 14-32.
ÞENYÜZ, Doðan (1984). Etkin Bir Vergiterne Ýçin Yükümlü Psikolojisi, Uludað Üniversitesi SBE Basýlmaýnýþ Doktora Tez.
TORGLER, Benno (2003). "Preaching Matters: Tax Morale and Religiosity", Theory And Eýnpirical Analysis of Tax Compliance, Basel: Universitat Zürich.
TORGLER, Benno (2003a). "Tax Morale and Institutions: Evidence From Switzerland", Tax Morale and Institutions, WWZ Discusion Paper 02/07. Basel:WWZ.
TORGLER; Bemo (2003b). "Does Culture Matter?: Tax Morale In An East-West German Comparison", Theory And Empirical Analysi~ ofTax Comoliance, Basel: Universitat Zürich.
TORGLER, Benno (2003c). "Moral Suasion and Tax Compliance: Evidence From a ControUed Field Experiment In Switzerland", Theory And Empirical Analysis ofTax Compliance, Basel: Universitat Zürich.
TORGLER, Benno (2003d). "To Evade Taxes or Not to Evade: That is The Question", Journal of Socio-Economics, 32.
TORGLER, Benno (2003e). "Tax Morale: Theory and Empirical Analysis of Tax Compliance", Basel, <http://pages. unibas.ch/diss/2003/DissB _ 6463.pdf> , (ý 6.02.2005).
TORGLER, Benno (2005). "Tax Morale and Direct Democracy", European Journal ofPolitical Economy, Vol:21(2), 525-31. [DOI via Crossref]   
TURHAN Salih (1989). Vergi Teorisi ve Politikasý, istanbul: Der Yayýnlarý.
TYLER, Tom R. (2000). "Why Do Pcople Coopcratc in Groups" in: M. Van Vugt,
M. Snyder, T.R.Tylcr, A. Biel (eds). Cooperation in Modem Society, Promoting the W elfare of Communities, States and Organizations, London: Routledge: 65-82.
WECK, H, ( 1983). Schattenwirtschaft: Eine Möglichkeit zur Einschrönkung der öffentlichcn Vcrwa\tung ? Einc ökonomische Analyse. Finanzwisscnschaftlichc Schriften 22. Bem: Lang.
WOOLDRIDGE, Jeffrey M. (2002). Economctric Analysis of Cross Seetion and Panel Data, The MJT Pres Cambridge, Massachusetts Londan, England.

How to Cite this Article
Pubmed Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. 2007; 18(63): 69-94. Turkish. doi:10.5455/ey.10632


Web Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. http://www.ekonomikyaklasim.org/?mno=156071 [Access: January 17, 2019]. Turkish. doi:10.5455/ey.10632


AMA (American Medical Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. 2007; 18(63): 69-94. Turkish. doi:10.5455/ey.10632



Vancouver/ICMJE Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. (2007), [cited January 17, 2019]; 18(63): 69-94. Turkish. doi:10.5455/ey.10632



Harvard Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA (2007) [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632



Turabian Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. 2007. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632



Chicago Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. "[AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]." Ekonomik Yaklasim 18 (2007), 69-94. Turkish. doi:10.5455/ey.10632



MLA (The Modern Language Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. "[AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]." Ekonomik Yaklasim 18.63 (2007), 69-94. Print.Turkish. doi:10.5455/ey.10632



APA (American Psychological Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA (2007) [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632





Most Viewed Articles
  • Ulusların Düşüşü - Güç, Zenginlik ve Yoksulluğun Kökenleri
    Why Nations Fail - The Origins of Power, Prosperity and Poverty [Turkish]
    Gönül DİNÇER
    Ekonomik Yaklasim. 2014; 25(93): 65-76
    » Abstract & References » doi: 10.5455/ey.35517

  • DOSTOYEVSKİ'NİN İKTİSADİ YAKLAŞIMI VE İKTİSADİ AKLIN ELEŞTİRİSİ
    Dostoevsky’s Approach to Economics and Critique of the Economic Man [Turkish]
    Ceyhun GÜRKAN, Mustafa ÖZİŞ
    Ekonomik Yaklasim. 2012; 23(82): 99-128
    » Abstract & References » doi: 10.5455/ey.20004

  • BÜTÇE AÇIKLARININ CARİ İŞLEMLER DENGESİ ÜZERİNE ETKİLERİ: İKİZ AÇIKLAR HİPOTEZİNİN TÜRKİYE AÇISINDAN DEĞERLENDİRİLMESİ
    Effects of Budget Deficit on Current Account Balance: Analysis of Twin Deficits Hypothesis in Case of Turkey [Turkish]
    Metin BAYRAK; Ömer ESEN
    Ekonomik Yaklasim. 2012; 23(82): 23-49
    » Abstract & References » doi: 10.5455/ey.20001

  • TÜRKİYE'DE KAMU SEKTÖRÜ BÜYÜKLÜĞÜ VE EKONOMİK BÜYÜME İLİŞKİSİNİN AMPİRİK ANALİZİ
    An Empirical Analysis on the Relationship between Public Sector Size and Economic Growth in Turkey [Turkish]
    Ömer Faruk ALTUNÇ, Celil AYDIN
    Ekonomik Yaklasim. 2012; 23(82): 79-98
    » Abstract & References » doi: 10.5455/ey.20003

  • TÜRKİYE’DE 1994, 2001 VE 2008-9 EKONOMİK KRİZLERİNİN KARŞILAŞTIRMALI ANALİZİ
    ECONOMIC CRISES IN TURKEY: A COMPARATIVE ANALYSIS OF FAILURES IN 1994, 2001 AND 2008-9 [Turkish]
    Oktar TÜREL
    Ekonomik Yaklasim. 2010; 21(75): 27-75
    » Abstract & References » doi: 10.5455/ey.10704

  • BÜYÜME: NEYİN BÜYÜMESİ? İktisadi Büyümeye İlişkin Eleştirel Bir Değerlendirme
    GROWTH? GROWTH OF WHAT? A Critical Assesment of Economic Growth [Turkish]
    Mustafa DURMUŞ
    Ekonomik Yaklasim. 2012; 23(83): 37-68
    » Abstract & References » doi: 10.5455/ey.34097

  • TÜRKİYE EKONOMİSİ İÇİN NAIRU TAHMİNİ
    NAIRU Estimation for the Turkish Economy [Turkish]
    Özlem YİĞİT; Atilla GÖKÇE
    Ekonomik Yaklasim. 2012; 23(83): 69-91
    » Abstract & References » doi: 10.5455/ey.34098

  • İLERİYE DÖNÜK YENİ KEYNESYEN PARA POLİTİKASI REAKSİYON FONKSİYONUNUN TAHMİNİ: TAYLOR KURALI’NIN, MCCALLUM KURALI’NIN, TAYLOR-MCCALLUM MELEZ KURALI’NIN TÜRKİYE EKONOMİSİNDE GEÇERLİLİĞİ
    Estimation of New Keynesian Monetary Policy Reaction Function: Availability of Taylor Rule, McCallum Rule and Hybrid Taylor-McCallum Rule in Turkish Economy [Turkish]
    Hakan Naim ARDOR, Serdar VARLIK
    Ekonomik Yaklasim. 2013; 24(89): 45-71
    » Abstract & References » doi: 10.5455/ey.35302

  • Orta Gelir Tuzağından Çıkış
    Rise from Middle Income Trap [Turkish]
    Yusuf Kurtoğlu
    Ekonomik Yaklasim. 2014; 25(90): 71-90
    » Abstract & References » doi: 10.5455/ey.35313

  • KÜRESEL GIDA KRİZİ: ÜÇÜNCÜ GIDA REJİMİ, KÜRESEL SERMAYE VE GELİŞMEKTE OLAN ÜLKELER
    Global Food Crisis: The Third Food Regime, Global Capital and The Developing Countries [Turkish]
    Sibel ÇAŞKURLU
    Ekonomik Yaklasim. 2012; 23(Special): 161-194
    » Abstract & References » doi: 10.5455/ey.20011

  • Most Downloaded
  • Küresel Dengesizlikler ve Kriz Tartışması Işığında Cari Denge ve Sermaye Hesabını Anlamak
    Understanding Developments in Current Accounts and Financial Flows in Light of Discussions on Global Imbalances and Recent Crises [Turkish]
    Hasan Cömert, Güney Düzçay
    Ekonomik Yaklasim. 2015; 26(96): 59-90
    » Abstract & References » doi: 10.5455/ey.35901

  • Ulusların Düşüşü - Güç, Zenginlik ve Yoksulluğun Kökenleri
    Why Nations Fail - The Origins of Power, Prosperity and Poverty [Turkish]
    Gönül DİNÇER
    Ekonomik Yaklasim. 2014; 25(93): 65-76
    » Abstract & References » doi: 10.5455/ey.35517

  • XVII. YÜZYILDA OSMANLILAR VE MERKANTİLİSTLER
    English Title Not Available [Turkish Title:XVII. YÜZYILDA OSMANLILAR VE MERKANTİLİSTLER] [Turkish]
    Mehmet BULUT
    Ekonomik Yaklasim. 2000; 11(39): 23-35
    » Abstract & References » doi: 10.5455/ey.10334

  • DIŞ TİCARET KURAMINDA ÇEKİM MODELİ
    The Gravity Model in International Trade Theory [Turkish]
    Gönül DİNÇER
    Ekonomik Yaklasim. 2013; 24(88): 1-34
    » Abstract & References » doi: 10.5455/ey.35200

  • Uluslararası Finansal Krizler
    English title is not available [Turkish title: Uluslararası Finansal Krizler] [Turkish]
    Veysel Çalışkan
    Ekonomik Yaklasim. 2003; 14(49 - Proceedings): 225-240
    » Abstract & References » doi: 10.5455/ey.10403

  • YENİ DIŞ TİCARET TEORİLERİ
    The New Trade Theories [Turkish]
    Arzu S. AKKOYUNLU
    Ekonomik Yaklasim. 1996; 7(21): 71-99
    » Abstract & References » doi: 10.5455/ey.10230

  • YENİ EKONOMİK COĞRAFYA VE KALKINMA
    English Title Not Available [Turkish Title: YENİ EKONOMİK COĞRAFYA VE KALKINMA] [Turkish]
    Celal KÜÇÜKER
    Ekonomik Yaklasim. 2000; 11(38): 1-45
    » Abstract & References » doi: 10.5455/ey.10805

  • HİTİT KANUNLARINDA HAYVANLARLA İLGİLİ MADDELER ÜZERİNE BİR DEĞERLENDİRME
    An Assessment of Articles on Animals in the Hittite Laws [Turkish]
    Özlem Sir GAVAZ
    Ekonomik Yaklasim. 2012; 23(83): 93-106
    » Abstract & References » doi: 10.5455/ey.34099

  • 1971 SONRASINDA TÜRKİYE’DE İZLENEN DÖVİZ KURU POLİTİKASI
    English Title Not Available [Turkish Title: 1971 SONRASINDA TÜRKİYE’DE İZLENEN DÖVİZ KURU POLİTİKASI] [Turkish]
    Nahit TÖRE
    Ekonomik Yaklasim. 1981; 2(4): 1-25
    » Abstract & References » doi: 10.5455/ey.10029

  • ZAMAN SERİLERİNDE REGRESYON VE VARYANS ANALİZİ YÖNTEMLERİ İLE MEVSİMSEL DALGALANMALARIN ARAŞTIRILMASI VE BİR UYGULAMA
    SEASONAL PHENOMENON IN TIME SERIES [Turkish]
    Aydın ÜNSAL
    Ekonomik Yaklasim. 1997; 8(26): 119-130
    » Abstract & References » doi: 10.5455/ey.10261

  • Most Cited Articles
  • [Türkçe Başlık Yok]
    TOURISM AND ECONOMIC GROWTH IN TURKEY [English]
    Jülide Yıldırım Öcal, Nadir Öcal
    Ekonomik Yaklasim. 2004; 15(52-53): 131-141
    » Abstract & References » doi: 10.5455/ey.10503
    Cited : 6 times [Click to see citing articles]

  • TÜRKİYE’DE BİREYSEL EMEKLİK SİSTEMİ’NDEKİ CİNSİYET FARKLILIKLARININ ANALİZİ
    An Analysis of Gender Gaps in the Private Pension Scheme in Turkey [English]
    S. Cihan BOZKUŞ, Adem Y. ELVEREN
    Ekonomik Yaklasim. 2008; 19(69): 89-106
    » Abstract & References » doi: 10.5455/ey.10677
    Cited : 4 times [Click to see citing articles]

  • EV SAHiBi ÜLKE AÇISINDAN YABANCI SERMAYE YATIRIMLARINI ETKİLEYEN FAKTÖRLER VE TÜRKİYE ÜZERİNE BİR UYGULAMA
    English Title Not Available [Turkish Title: EV SAHiBi ÜLKE AÇISINDAN YABANCI SERMAYE YATIRIMLARINI ETKİLEYEN FAKTÖRLER VE TÜRKİYE ÜZERİNE BİR UYGULAMA] [Turkish]
    Filiz Elmas ÖZAĞ
    Ekonomik Yaklasim. 1994; 5(12): 63-77
    » Abstract & References » doi: 10.5455/ey.10174
    Cited : 4 times [Click to see citing articles]

  • Türkiye’de Bireysel Emeklilik Sistemi: Toplumsal Cinsiyetçi Bir Yaklaşım
    THE INDIVIDUAL PENSION SYSTEM IN TURKEY: A GENDERED PERSPECTIVE [English]
    Şule ŞAHİN, Helga RITTERSBERGER-TILIÇ, Adem Yavuz ELVEREN
    Ekonomik Yaklasim. 2010; 21(77): 115-142
    » Abstract & References » doi: 10.5455/ey.20039
    Cited : 3 times [Click to see citing articles]

  • TÜRK OTOMOTİV SEKTÖRÜNDE YOĞUNLAŞMA: BİNEK VE HAFİF TİCARİ ARAÇLAR ÜZERİNE BİR UYGULAMA
    Concentration in Turkish Automotive Sector: An Application on Passenger and Light Commercial Vehicles [Turkish]
    Selahattin KAYNAK, Yılmaz Onur ARİ
    Ekonomik Yaklasim. 2011; 22(80): 39-58
    » Abstract & References » doi: 10.5455/ey.20023
    Cited : 3 times [Click to see citing articles]

  • GCC PETRODOLAR FAZLALIĞI VE ABD CARİ AÇIK DENGESİZLİĞİ
    GCC PETRODOLLAR SURPLUSES AND THE US CURRENT ACCOUNT IMBALANCE [English]
    Shawkat HAMMOUDEH, Ramazan SARI, Eisa ALESIA
    Ekonomik Yaklasim. 2009; 20(73): 39-54
    » Abstract & References » doi: 10.5455/ey.10695
    Cited : 2 times [Click to see citing articles]

  • [Türkçe Başlık Yok]
    STOCK MARKET REACTION TO DEVELOPMENTS IN TURKISH-EUROPEAN UNION RELATIONS [English]
    Mehmet ERYİĞİT
    Ekonomik Yaklasim. 2007; 18(63): 55-68
    » Abstract & References » doi: 10.5455/ey.10631
    Cited : 2 times [Click to see citing articles]

  • TEKNOLOJİK GELİŞME: NEOKLASİK VE EVRİMCİ KURAMLAR AÇISINDAN BİR DEĞERLENDİRME
    English Title Not Available [Turkish Title: TEKNOLOJİK GELİŞME: NEOKLASİK VE EVRİMCİ KURAMLAR AÇISINDAN BİR DEĞERLENDİRME] [Turkish]
    ALKAN SOYAK
    Ekonomik Yaklasim. 1995; 6(15): 93-107
    » Abstract & References » doi: 10.5455/ey.10192
    Cited : 2 times [Click to see citing articles]

  • İKİZ AÇIKLAR HİPOTEZİ (TÜRKİYE UYGULAMASI)
    English Title Not Available [Turkish Title:İKİZ AÇIKLAR HİPOTEZİ (TÜRKİYE UYGULAMASI)] [Turkish]
    Ahmet ZENGİN
    Ekonomik Yaklasim. 2000; 11(39): 37-67
    » Abstract & References » doi: 10.5455/ey.10335
    Cited : 2 times [Click to see citing articles]

  • İstihdam, İktisadi Büyüme ve İşgücü Piyasası Performansı: Türkiye Örneği
    EMPLOYMENT, ECONOMIC GROWTH AND LABOR MARKET PERFORMANCE: THE CASE OF TURKEY [English]
    Alparslan AKÇORAOĞLU
    Ekonomik Yaklasim. 2010; 21(77): 101-114
    » Abstract & References » doi: 10.5455/ey.20038
    Cited : 2 times [Click to see citing articles]