2011 Cilt 30 Sayı 1

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

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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.
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    The institutional basis of the socioeconomic situation of Turkey in the context of globalization
    (Uludağ Üniversitesi, 2011) Yalçınkaya, Timucin; Durcan, Nergis Melis
    We live in an age in which the consequences and tendencies of globalization are frequently debated. We witness some discourses that denote that the ideological, cultural and institutional attitudes and behaviours underpinning globalization are now backtracking, especially in the title of “global economic crisis”. In this respect, Institutional Economics gains importance. Some concepts in the box of tools of Institutional Economics make more comprehensible the situation of globalization today. Institutions are also significant in terms of Turkish socioeconomic situation that is affected by global processes. Turkey experiences the globalization process in many ways. However, some cultural and institutional features with regard to bounded rationality, like cooperation, satisfaction, collective work, family firms, religious communities, cause a paradoxical societal structure in Turkey in the context of globalization. In this context, in Turkey, Institutional Economics should be placed more importance in the light of authentic societal quintessence of Turkey, rather than Neo-classical (or neoliberal) economics in the light of capitalist culture.