2011 Cilt 30 Sayı 1

Permanent URI for this collectionhttps://hdl.handle.net/11452/17730

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Browsing by Department "İktisadi ve İdari Bilimler Fakültesi"

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    Analysis of the taxation of professional sportsmen in Turkey: a comparison with Germany
    (Uludağ Üniversitesi, 2011) Kılıçaslan, Harun; İktisadi ve İdari Bilimler Fakültesi; Maliye Bölümü
    In this paper is explained the taxation of the salaried professional sportsmen under the domestic law of Turkey and Germany. There are special regulations in the Turkish income tax law where the professional sportsmen are treated separately. In contrast to the Turkish income tax law, the salaried professional sportsmen in the German income tax law are not treated separately. There are no special tax rates or otherwise tax breaks applied. The tax burden on salaried professional sportsmen in Germany is significantly higher than in Turkey. In this work, you come to the conclusion that the tax rates of the salaried professional sportsmen in Turkey too low is. Although with this regulation the indirect support of sport intended is, there is lack of sufficient social and economic reasons for this application. The fundament of this paper is law.
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    The evolution of institutional economics
    (Uludağ Üniversitesi, 2011) Rutherford, Malcolm; Yılmaz, Feridun; Ziraat Fakültesi; İktisadi ve İdari Bilimler Fakültesi
    Malcolm Rutherford is Professor of Economics at the University of Victoria, British Columbia, Canada, and the leading authority on the history of American institutional economics. He has published widely on this topic in History of Political Economy, Journal of the History of Economic Thought, European Journal of the History of Economic Thought, Journal of Economic Perspectives, and Labor History. He is the author of Institutions in Economics: The Old and the New Institutionalism (Cambridge University Press, 1994) and The Institutionalist Movement in American Economics, 1918-1947, Science and Social Control (Cambridge University Press, 2011). Professor Rutherford has served as President of the History of Economics Society and the Association for Evolutionary Economics.