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International Journal For Empirical Education and Research

Journal Papers (15) Details Call for Paper Manuscript submission Publication Ethics Contact Authors' Guide Line
1 Was Wealth Tax Levied in Turkey Between 1942 and 1943 A Crisis? , Özer ÖZÇELIK Department of Economics Kütahya Dumlupinar University Email: ozer.ozcelik@dpu.edu.tr Öner GÜMÜS Department of Public Finance Kütahya Dumlupinar University Email: oner.gumus@dpu.edu.tr  
Wealth tax was levied in Turkey in the period which World War II was on the agenda of the World. Put it differently, economic conditions of Turkey was quite bad. To meet the necessities occuring due to the bad conditions, Turkish government levied this tax. Then, an act known as wealth tax act was released. The amount of this tax was unusual. If taxpayers was to pay this, their wealth would decrease and if they was not to pay, they would be sent to work in general services. So, this application brought a debate about this tax. In this study, whether this tax can be accepted as a crisis or not will be debated within the scope of scholars’s views and wealth tax act. And, the study is ended with the hypothesis that wealth tax was a crisis.
2 Validity of Malthusian Theory of Population in 20th Century in Terms of Using Scientific Technology to the Economic Growth and Strength , Mahfuzur Rahman
In the late eighteenth century, in 1798, England's renowned economist Thomas Malthus, in his book ‘Essay on the Principal of Population’1, propounded a stirring theory about population, according to his name, it is called the Malthusian Population Theory. Malthus discussed the problem of population increase in the food supply and the scarcity of production rule. According to Malthus, population increases in geometric rates and food production increases at arithmetical rate. In the twentieth century, we will see how logical the population theory of Malthus is in today's world and how unreasonable. Although the population theory of Malthus is somewhat true for the underdeveloped countries. Due to the development and use of science and technology in the present world, the population theory of Malthas has been criticized by various modern economists.
3 Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure , Ahmet AK
Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.
4 Tax & Value Added Tax—In View of Bangladesh , Md. Ashiquzzaman
Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a major tax reform program was initiated in 1991 which centered on the introduction of a value-added tax (VAT) to replace a range of narrowly-based consumption taxes. This study works as a linkage between theory and practice on Value Added Tax. In this Article focus on the tax, Value added tax, tax in history, definition, collecting problem, advantage, and disadvantage.
5 The Possible Effects of Personal Income Tax and Value Added Tax on Consumer Behaviors , Ahmet AK,Öner Gümüs
In economics literature, it is accepted that all people are rational and they try to maximize their utilities as possible as they can. In addition, economic theories are formed with the assumptions not suitable to real life. For instance, indifference curves are drawn with the assumptions that there are two goods, people are rational, more is preferred to less and so on. Hence, the consumer behaviors are guessed according to this analysis. Nevertheless, these are invalid in real life. And this inconsistencey are examined by behavioral economics and neuroeconomics. Behavioral economics claims that people can behave what they are not expected since people can be irrational, their willpower is limited and altruistic behaviors can be seen and they can give more value to what they own. As a result of these, consumer behaviors become more different than that of economic theory. In addition to behavioral economics, neuroeconomics also examines consumer behaviors more differently than mainstream economic theory. It emphasizes the people using prefrontial cortex of the brain are more rational than the people using hippocampus of the brain. Therefore, people can make illogical choices compared to economic theory. In these cases, levying taxes such as personal income tax or value added tax can be ineffective or effective. In other words, the effect becomes ambiguous. Hence,the hypothesis that if government desires to levy personal income tax or value added tax, it makes a detailed research in terms of productivity of taxes forms the fundamental of this study.
6 The Scarcity of Resources and Unlimited Wants: How We Fulfill Unlimited Wants by Limited Resources , Sienna Barnett
Lack of human life is infinite. But our resources are limited to meet this shortfall. People feel lacking in their lives after lacking. If he meets a need to give up hope of another one. Only resources can be used properly to combine between infinite deficiencies and limited resources. If we cannot use resources properly then our deficiency or needs cannot be met. Due to lack of resources, due to lack of proper resources or lack of resources, selection is the most important. The problem of infinite loss and lack of resources is possible only when people can choose from the most essential shortcomings from their limitless lack. And in the shortage of resources, it will be able to create consistency in meeting the needs. According to R.G Lipsey, “One of the basic problems encountered in most aspects of economics is the problem of scarcity”. Therefore, the lack of economics and selection of the products and production of essential commodities are a major problem. Thus, production possibility curve rises.
7 An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws , Esra Dundar Aravacik
A social state of welfare that procures a variety of economic and social policies for all to grasp some minimal standards of living, needs to inaugurate winning recruitment strategies for effectively tackling the obstacles of employment that thwart steady economic growth. Certain incentives are currently offered by the government for employers to pick, involving some tax exclusions and relief in workers’ social security obligations, in an effort to help creation of new job opportunities, lowering the risk of unemployment and an increase in tendency among youngsters and women toward joining the workforce. These incentives also serve some greater goals such as channelling investments, boosting throughput, forging business owners to achieve better in competition and thereby augmenting the overall competitive power of the country on the international arena, and perseverance of R&D efforts for technological advancement. The incentives pursued in both industrial states and developing countries on employment for economic and social purposes have been transposed to the government practice in Turkey, as well, as part of the ongoing struggle against problems of employment. This study puts the magnifying glass on the current range of tax and insurance incentives for private employers as secured by the Turkish Laws in effect, in the hope of helping a rise in employment rates. It is expected to contribute to the international scholarly literature, in that it encapsulates the legal grounds, scope, durations and conditions of availability of the legislated incentives.
8 An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws , Esra Dundar Aravacik
A social state of welfare that procures a variety of economic and social policies for all to grasp some minimal standards of living, needs to inaugurate winning recruitment strategies for effectively tackling the obstacles of employment that thwart steady economic growth. Certain incentives are currently offered by the government for employers to pick, involving some tax exclusions and relief in workers’ social security obligations, in an effort to help creation of new job opportunities, lowering the risk of unemployment and an increase in tendency among youngsters and women toward joining the workforce. These incentives also serve some greater goals such as channelling investments, boosting throughput, forging business owners to achieve better in competition and thereby augmenting the overall competitive power of the country on the international arena, and perseverance of R&D efforts for technological advancement. The incentives pursued in both industrial states and developing countries on employment for economic and social purposes have been transposed to the government practice in Turkey, as well, as part of the ongoing struggle against problems of employment. This study puts the magnifying glass on the current range of tax and insurance incentives for private employers as secured by the Turkish Laws in effect, in the hope of helping a rise in employment rates. It is expected to contribute to the international scholarly literature, in that it encapsulates the legal grounds, scope, durations and conditions of availability of the legislated incentives.
9 Effect on Market Size in terms of Average Income and Demand: A Context Concerning Bangladesh , MD. Asaduzzaman
In a developing country, the income of most people is very low and some people earn a lot more than that. Bangladesh is not out of this rule. It is a very hard task to measure the demands of people due to the rising and falling of income suddenly. It is a very natural fact that the income ups and downs suddenly of a developing country due to the political issues, social issues, and naturals disasters. The average income is calculated according to all this. The size of the market depends on the purchasing power of the people. The greater number of people able to reach a minimum of purchasing power, the market size will increase.
10 Economic Systems and Problems in Human Society , Shirley B. Woodson
Economists could never agree on what economics can be called. But many agree on many aspects of economic negotiation and analysis. According to Adam Smith, ‘Economics is the science of discussion on wealth’. John Stewart Mill thinks that ‘the meaning of wealth is fundamental and discusses its production and distribution rules’. According to Ricardo, ‘Political Economy is the nature of the property and the reason why he thinks it should be said that it can’t be construed as a rule by which to determine the division of the rules in different classes, but the rationale is to make a fairly accurate rule. It is more understandable that the previous searches are meaningless and confusing and the next is simply scientific Knowledge is acceptable’. According to Ricardo, ‘the fundamental task of economics is to find out the interconnection between people in different parts of the economy and their distribution of resources.’ According to Alfred Marshall, ‘economics is a science of resources on the one hand, and on the other hand, it is more important to study human science, it discusses the daily life of the people.’ In his landmark essay on the nature of economics, Lionel Robbins defined economics as “the science which studies human behavior as a relationship between ends and scarce means which have alternative uses”.
11 A Review of International Trade Law , Md. Ashiquzzaman
International trade law refers to the import and export of goods and other things between the two countries. For international trade, it is a very important matter in the business sector to know and observe international trade law in details. In this article we will discuss international trade and international trade law. Which is a very important issue in international trade. The aim of this article was to try to discuss all of the international trade issues. This is just a general review of the different aspects of international trade. There can be different laws or customs for a country or a government about international trade that are not discussed here.
12 Gross Domestic Product & it’s Various Approaches , Satish Chandra Agarwal
Gross domestic product (GDP) is a monetary measure of the market value of all the final goods and services produced in a period of time, often annually GDP (nominal) per capita does not, however, reflect differences in the cost of living and the inflation rates of the countries; therefore, using a basis of GDP per capita at purchasing power parity (PPP) is arguably more useful when comparing differences in living standards between nations.
13 World Economic Forum & its Organization, Membership & Activities , Satish Chandra Agarwal
The World Economic Forum (WEF), based in Colony-Geneva, Switzerland, was founded in 1971 as a not-for-profit organization. It gained formal status in January 2015 under the Swiss Host-State Act, confirming the role of the Forum as an International Institution for Public-Private Cooperation. The Forum's mission is cited as "committed to improving the state of the world by engaging business, political, academic, and other leaders of society to shape global, regional, and industry agendas".
14 An Overview on Organization for Economic Co-operation & Development , Padmini S.V.
The Organization for Economic Co-operation and Development (OECD; French: Organization de co-operation ET de development economies, OCDE) is an intergovernmental economic organization with 36 member countries, founded in 1961 to stimulate economic progress and world trade. It is a forum of countries describing themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seeking answers to common problems, identify good practices and coordinate domestic and international policies of its members. Most OECD members are high-income economies with a very high Human Development Index (HDI) and are regarded as developed countries. As of 2017, the OECD member states collectively comprised 62.2% of global nominal GDP (US$49.6 trillion) and 42.8% of global GDP (Int$54.2 trillion) at purchasing power parity. OECD is an official United Nations observer.
15 Production Possibility Frontier & its Relation to Other Costs , Sanabil Almubidin
A production–possibility frontier (PPF) or production possibility curve (PPC) is a curve which shows various combinations of set of two goods which can be produced with the given resources and technology where the given resources are fully and efficiently utilized per unit time. One good can only be produced by diverting resources from other goods, and so by producing less of them. This tradeoff is usually considered for an economy, but also applies to each individual, household, and economic organization.