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Öğe Analysis of the phillips curve: an assessment of Turkey(Korea Distribution Science Association (KODISA), 2021) Nar, MehmetThis study analyzes the validity of the Phillips curve with regards to Turkey. The existence and direction of the causality relationship (reason-outcome relationship) between unemployment and inflation is investigated using inflation and unemployment data for the period 1980-2019. Unit root tests were utilized to evaluate the stationarity of the series. In line with the Zivot-Andrews unit root test, which was developed in response to the criticism of the failure of studies that presented macro-variables like inflation to consider traditional unit root tests, in this research, the Engle-Granger cointegration test was implemented to check whether the series could perform a joint action, and, finally, the Granger causality relationship was explored. According to the results of the analysis, over the relevant period there was a single directional causality relationship from inflation toward unemployment in Turkey. The importance of this relationship at the 10% significance level indicates the existence of many different factors that affect inflation and unemployment. Given the existence of a cointegration and causality relationship between inflation and unemployment, it can be said that, in Turkey, the Phillips curve is valid for the period 1980-2019 and that an increase of 1% in inflation will reduce the unemployment rate by 0.028%.Öğe Bireysel krediler ile enflasyon ve cari işlemler açığı arasındaki nedensellik ilişkisi: Türkiye örneği(International Balkan University, 2020) Nar, MehmetOngoing balance of payments deficits and inflation have become characteristics of the Turkish economy since 1959 and this situation has caused the country to be foreign dependent in a significant way. This study, which evaluates concepts of current deficits and inflation through personal loans, focuses on the relationship of individual credit with inflation and current deficits.As a result of the study, it can be seen that there is no direct relationship between Individual Vehicle Loans, Individual Housing Loans, Individual Credit Cards, and Individual Consumer Credit and the direction of CPI (inflation). This means that the empirical findings do not present any evidence that individual loans give rise to inflation in Turkey. On the other hand, it is understood that there is a single directional causality relationship from TUFE towards Vehicle Credit and Credit Cards. This situation is explained by the fact that as inflation increases, an increase takes place in vehicle credit and credit cards in Turkey. On the other hand, a single directional causality relationship from CPI, Housing Credit, Credit Cards, and Vehicle Credit in the direction of the current account balance has been determined. This situation shows us that the increases in inflation and individual credit cause the current deficit to increaseÖğe The committed changes within public procurement law in Turkey (2003-2014): a conceptual analysis(2015) Nar, MehmetIt is aimed to reach international standards at procurement of goods or services and works by the state with the law no. 4734 constituted for preventing mismanagement, waste and corruption in public procurements. However, activities and payments that are carried out within this extent are open fields for corruption. Thus, this situation enables law provisions and the power of Public Procurement Authority (PPA) to be rearranged for the purposes of interest groups when necessary. So, our study is trying to question the content of arrangements which were prepared with great expectations at first during the period of AKP government, but since 2003, when they were put into practice, they have been changed and criticized significantly. Besides, the impressions in public opinions about the idea that the Law forms a basis for the waste of resources have become the research subject. For this purpose, the featured titles regarding the regulations of law no 4734 have been listed and the legal changes made within the scope of Law have been analyzed in the light of official data. Thereafter, the practices applied in the public procurement procedures and the effectiveness of the grievance mechanism has been questioned. Finally, the risks that may arise in the process of public procurement have been analyzed and recommendations and identification of audit institutions are provided.Öğe The effects of behavioral economics on tax amnesty(Econjournals, 2015) Nar, MehmetEvaluating the economic behaviors in terms of psychology was considered as irrational at the beginning and this situation was rejected by also many economists. However, these approaches have been exposed to heavy criticism in recent years. Especially while explaining economic behaviors, the idea supporting that psychological attributes of economic agents should be taken into consideration has come forth, and dependence of economy on human psychology has been pointed out because, it doesn’t seem possible to understand the motives behind economic behaviors in general and taxational behaviors in particular. From this point of view, the aim of this study is defining the concept of economic psychology primarily and then as the research subject, investigating the effects of psychological approaches on tax amnesty.Öğe The effects of financial pressure policies on economic growth: The case of OECD countries(Vilnius Gediminas Technical University, 2024) Nar, MehmetIn this study, the effects on economic growth of financial pressure policies applied in OECD countries are examined. For this purpose, the "financial pressure index (FPI)" was calculated by using 10- year data for 2010-2020 from 37 OECD countries and "growth rates" were obtained. The FPI was calculated using (i) loans extended to the private sector, (ii) loans extended to the central government, (iii) interest payments and (iv) inflation rate data. In calculating FPI, first of all, the data was standardized. Following the standardization process, the data was weighted using Principal Component Analysis (PCA) to calculate the FPI. After weighting the data, each standardized value was aggregated by multiplying it by its own weighted value, and the final FPI was ultimately calculated. Economic growth rates were calculated as a percentage of GDP. Finally, the analysis was carried out by comparing the calculated FPI with the economic growth rates. According to the results of the analysis, the coefficient of FPI was statistically significant (p < 0.05). In this context, every 1-point increase in FPI reduced GDP by 0.178 points.Öğe The effects of regulatory authorities on sugar markets: an evaluation of the usa case(Int Journal Contemporary Economics & Administrative Sciences, 2020) Nar, Mehmet; Nar, Mehmet ŞükrüStudies have shown that public regulatory authorities can serve their selfinterest instead of the public interest. The US sugar market can be given as a concrete example of this situation. Regulatory action on the sugar market has led to the widespread use of high fructose corn syrup, which has been called the plague of the age. The production of high fructose corn syrup, which has increased daily in the US, has reduced sugar imports and significantly contributed to the economy with its undisputed role in the food sector. However, at the same time, the increase in chronic diseases and chronic health expenditures in the US has come to the fore as a problem that needs to be addressed. This study primarily focused on the activities of regulatory bodies and then emphasized the existence of the causality relation between the increase in high fructose corn syrup production and consumption and the increase in health costs. The findings of this study supported the negative perceptions and judgments the society has towards high fructose corn syrup. In addition, the study was conducted within the framework of the third best policy, which has been rarely used in the literature, and details how public efficiency can be achieved.Öğe Examining the relationship between globalization and sustainable migration in OECD countries(Politechnika Lubelska, 2025) Nar, Mehmet Şükrü; Nar, MehmetThis study examines the relationship between migrant stock and economic-political-social globalization index values. The study uses annual data from the United Nations Migration Report, International Migration Statistics, International Migration Report and KOF globalization index for 27 OECD countries for the period 2012-2022. In the study, the sustainable migration relationship and globalization data in OECD countries are analyzed with the panel ARDL method. According to the results of the analysis, a 1% increase in economic globalization in the long run increases the migration burden of countries by 0.60%. Similarly, a 1% increase in political globalization increases the migration burden of countries by 0.06%. A 1% increase in social globalization decreases the migration burden of countries by 0.48%. The findings show that reducing social differences between countries has a decreasing effect on the migration burden of countries. However, as economic and political globalization increases, the migration burden also increases. In an economically and politically globalized world, focusing on increasing social equity and justice to manage the migration burden will contribute to the creation of more balanced and sustainable migration policies.Öğe From regulatory policies to international arbitration: political economy(Peter Lang AG, 2022) Nar, MehmetThis book provides a comprehensive analysis of the field of political economy. For this purpose, following a theoretical framework, basic information on political economy is presented, particularly by utilizing current international data. The relationships of political economy with processes ranging from regulatory actions of governments to international arbitration are also addressed. With a case study of US sugar markets, it is explained that it is not possible to understand economic problems and conduct realistic analyses without focusing on political policies. Another important feature of the book is that current topics are presented to the reader in a language that everyone can understand, with the inclusion of figurative representations and graphics. In this respect, the book stands out with its simple explanations and more innovative and original narration than that found in similar books.Öğe Kamu ekonomisi: ekonomik etkinlik ve vergileme(Seçkin Yayıncılık, 2013) Nar, MehmetKamu ekonomisi etkinlik konseptiyle hükûmet politikalarını inceleyen ekonominin odağında yer alan ekonomi politik bilim alanıdır. Kamu ekonomisi alanına yönelik kapsamlı bir analizi içeren bu eser sosyal refahı gerçekleştirmek adına teori politika ve uygulamada ortaya konan hükûmet projeksiyonlarını ulusal ve uluslararası güncel verilerden hareketle ayrıntılı bir şekilde analiz eder. Başta piyasa başarısızlıkları dışsallıklar vergi kaçakçılığı bürokratik karar alma mekanizması gelir ve gider politikaları (vergi-harcama) gibi kamu ekonomisinin temel inceleme konuları olmak üzere diğer pek çok alana ilişkin zengin içeriği okuyucuya sunar. Açıklamaların daha anlaşılır olması adına çok sayıda şekil tablo ve grafiklerden yararlanarak basit bir dille anlatıma özen gösterilir. Genel itibariyle birbirine bağlı birçok değişkenin bir arada analiz edildiği bu kitap gerek lisans gerekse lisansüstü düzeyde akademik çalışma yapanlara son derece yararlı bir kaynak niteliğindedir.Öğe Küresel forum çalışmaları: vergilemede bilgi değişimi üzerine güncel bir değerlendirme(Turkish Studies(Elektronik), 2014) Nar, MehmetWhile globalization process allows free circulation of goods and services, and people and capital at the same time this situation causes many problems to become on the agenda. In such an environment while tax evasion and loss are increasing considerably, private incomes are increasing, too and at the same time tax incomes and social welfare concepts are in fact being destroyed in global terms. The solution for the aforesaid problems necessitates primarily international cooperation and to make mechanisms of information exchange more transparent in real terms. It was struggled to exchange information and increase transparency on topics about taxes by means of “progress reports” presented by Global Forum for this purpose. Global Forum is the continuation of a study which aims to demolish the risks of taxation harmony that are resulted from tax havens created by OECD by early 2000. Activating information exchange on taxation between countries which are not members of OECD and the OECD is the product of struggles aimed to create a multi-dimensional environment throughout the world and to set tax standards which can be accepted internationally. Consequently, the study primarily emphasizes the updates carried out in the context of Global Forum activities. Then, the arrangements brought within the context of 26th Article which played an important role in solving problems about taxation are included. Based on this, by evaluating current progress on information exchange; new practice areas like administrative helping treatment, automatic information exchange method, profit shifting projects are being discussed in studies and it is aimed to question to what extent aforesaid problems are effective and practicable.Öğe The plastic bag regulations for a sustainable environment(Int Journal Contemporary Economics & Administrative Sciences, 2019) Nar, MehmetGlobal issues, which are among the most serious issues of our times, threaten the existence of humanity and the world. The most basic concept encountered regarding the aforementioned issues is the concept of sustainability. This matter becomes even more important especially when the use of plastic bags is considered. This study, which summarizes the most recent state of sustainable development, focused on environmental sustainability and plastic bag consumption and evaluated the negative effects of plastic bag use on the environment and health. In this context, the effects of the taxation regulations and pricing policies implemented against plastic bag use for the sake of creating a sustainable environment were analyzed.Öğe The relationship between credit default swaps and net portfolio investments: The case of Turkey(Horizon Research Publishing, 2021) Nar, MehmetThe aim of this study was to analyze the relationship between credit default swaps and net portfolio investments. Since the series remained stationary at varied levels in the study, the ARDL limit test approach was employed. In the analysis, 10 years of periodical data from 2010 to 2020 were compared. During the implementation of the ARDL limit test, it agreed to add a dummy variable to the model for months 2018M4 and 2020M3 upon the analysis of the CUSUM and CUSUM2 graphics; hence, in the final model, a dummy variable was also included. By means of diagnostic tests administered to the ARDL model that was repeated after the inclusion of the dummy variable, it became evident that the final model met the required hypotheses for the ARDL limit test, and it was thus feasible to interpret the long- and short-term coefficients. As the coefficients of final model attained, it was detected that an increase by 1% in short term risk premiums reduced current period net portfolio investments by 2.87%. However, it was evident that in the long term credit risk premiums have a small but positive and significant (p<0,05) effect on net portfolio investments. .Öğe The relationship between income ınequality and energy consumption: a pareto optimal approach(Korea Distribution Science Assoc, 2021) Nar, MehmetThis paper analyzes the relationship between income distribution and energy consumption from a Pareto optimal approach. For this purpose, the causality relationship between electricity consumption per capita (kWh) with respect to country groups and energy consumption per capita (kg of oil equivalent) along with gross domestic product per capita was analyzed. In addition to this purpose, a Pareto analysis was conducted to determine the countries with the highest per capita national income, how much of the world total energy they consume, and whether the law of power in the energy and electricity markets exists. Finally, the impact of official development assistance provided to low-income countries by high-income countries on the low-income countries’ electricity and energy consumption was analyzed. In other words, it was questioned whether pareto redistribution policies serve the purpose or not. The Engle-Granger causality approach was used in the analysis of the causality relationship between variables. Our analysis indicated that, first, the energy data of the country groups may be inadequate in revealing income inequalities. Second, the existence of Pareto law of power and global income inequality can be explained based on energy data. Finally, Pareto optimal redistribution policies to eliminate income inequality remain inadequate in practice.Öğe The role of carbon taxes in reducing greenhouse gas emissions(Econjournals, 2021) Nar, MehmetAn abnormal rise in greenhouse gases in the atmosphere has triggered a range of environmental problems the foremost of which is global warming. CO2 is among the gases most responsible for the greenhouse effect. That is why, after the 1990s, new tax regimes, also known as energy-carbon taxes, were put in place in an attempt to lower emissions. There is still an ongoing discussion as to whether tax regimes are working in practice. Certain studies have indicated that carbon taxes are effective or partially effective in preventing CO2 emissions. However, others assert that there is no causal relationship between carbon taxes and the lowering of greenhouse gas emissions. In this study, the annual data of 36 OECD countries in the period of 1990-2018 were used. To detect whether a carbon tax is effective in reducing greenhouse gas emissions, the panel data analysis method was employed. The results of the analysis revealed that carbon taxes have no effect on greenhouse gas emissions. © 2021, Econjournals. All rights reserved.Öğe Tax burden on wage revenues: the tax wedge(2015) Nar, MehmetVergi yükü, gelir vergisi, kurumlar vergisi, KDV veya satış vergileri de dahil olmak üzere bir ülkede ödenen vergilerin toplamı olarak ifade edilmektedir. Ücretler üzerindeki vergi yükünü tanımlayan vergi takozu kavramı ise işgücü başına devlete ödenen vergiler ile sosyal güvenlik primlerinin toplamını ifade etmektedir. Vergi ve primlerindeki artışlar istihdam açısından olumsuz etkiler doğururken, kayıt dışı istihdam artmakta, vergi takozu ise büyümektedir. Öte yandan söz konusu katkıların yeterince toplanamamasısosyal güvenlik sisteminin sürdürülebilirliğini sekteye uğratmaktadır. Bu alanda ortaya çıkan ikilemin etkin şekilde dengelenmesi ise ülkeler açısından yaşamsal öneme haizdir. Dolayısıyla bu çalışma konununönemine binaen vergi takozu kavramını analiz etmekte, söz konusu kavramın ücret gelirleri üzerindeki etkileri ise OECD verilerinden hareketle araştırılmaya çalışılmaktadır.Öğe Tax holiday as an incentive policy tool(2020) Nar, MehmetTax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the study primarily clarifies the concept of tax holiday and then discuss as to what should be understood from the concept of tax holiday.Öğe Türkiye’de işsizlik ve istihdam görünümü: işsizlik sadece işsizlik midir?(İstanbul Okan Üniversitesi, 2017) Nar, MehmetOECD tarafından yayımlanan İstihdam Görünümü Raporu, işgücü piyasalarındaki mevcut koşulların değerlendirmesini ele almaktadır. OECD, üye ülkelere ait istatistiki değerlendirmeleri söz konusu ülkelerin istatistik ofislerinden aldığı verilere dayandırarak gerçekleştirmektedir. Ancak mevcut verilerin tartışılır olması, uygulamada karar, politika ve sonuçların hatalı çıkmasına yol açmaktadır. Ekonomik açıdan başarısız olan hükümetler ise gerçekleri saklama adına önemli bir imkâna kavuşmaktadır. Dolayısıyla bu analiz, OECD tarafından açıklanan işsizlik bulgularının, Türkiye açısından ne denli gerçekçi olduğunu sorgulamaya çalışmaktadır. Bununla birlikte işsizlik olgusunun, sadece ekonomik bir vaka olup olmadığı tartışma konusu edilmektedir.Öğe An updated assessment of the OECD's quality of life index(Politechnika Lubelska, 2019) Nar, Mehmet; Nar, Mehmet ŞükrüIndexing for measuring the quality of life have been developed by various countries or organizations. Probably the most comprehensive among these indexes is the Better Life Index, which is developed by OECD. The sampling of the study consists of 34 countries that are the members of OECD, and two countries that are not members of OECD. The data are obtained from the 2017 criteria of OECD life index. In this way, the welfare levels of the countries were compared through the 11 life index criteria defined by OECD. In the study, correlation and regression analyses were performed to reveal the relationships between the OECD life criteria and to measure the degree of these relationships. Thus, it was attempted to demonstrate to what extent the index criteria, particularly the safety criterion, affect a society's quality of life. When we evaluate these analyses in general sense, it was observed that there is a significant and positive relationship between the safety criterion and other parameters. However, a negative relationship between the safety and the satisfaction criteria was found according to another result of the analyses. This is because of the fact that, after a certain threshold level, an individual won't have a positive attitude towards the interventions to the living space.Öğe Vakıflara yönelik vergisel düzenlemelerin vergi kayıp ve kaçakları üzerindeki etkileri(Mehmet Dursun Erdem, 2015) Nar, MehmetYeni Vakıflar Kanunu ile çelişkili uygulamaların yürürlüğe girdiği görülmektedir. Bu uygulamalardan biri, yabancıların ülkemizde vakıf kurabilmelerine imkan tanıyan değişiklikler ile cemaat vakıflarının yeniden yapılandırılmasına olanak sağlayan düzenlemeler şeklinde ortaya çıkmaktadır. Oysaki Osmanlı İmparatorluğunun çöküşü ile cemaat vakıflarının güçlenmesi arasındaki paralellik dikkate alındığında bu sürecin ne denli önemli olduğu tartışmasız bir gerçektir. Öte yandan günümüzde vakıflar üzerinden ortaya konan bir diğer sorunsal, vergisel konulara yönelik olmaktadır. Hükümetler tarafından vakıf statüsündeki hayır kurumlarına sunulan vergi indirimleri veya vergi muafiyeti şeklindeki avantajlar son derece önemli kabul edilmektedir. Bu durum söz konusu kurumların son yıllarda artış gerekçelerinden de biri olarak değerlendirilmektedir. Aslında vakıflar kuruluş gayeleri itibariyle kamu yararına hizmet eden oluşumlardır. Bununla birlikte özellikle Cumhuriyet dönemi vakıfları, yalnızca hayır maksadıyla kurulmadığı gibi birtakım farklılıkları da bünyesinde barındırmıştır. Çünkü Cumhuriyet dönemi sonrası Medeni Kanuna göre kurulan vakıflar, sadece sosyal ve dini amaçlarla değil Avrupa'da uygulanan haliyle ticari sahalara da el atmıştır. Bu durum vakıfların vergilendirmesi hususunu ön plana çıkarırken, yasal düzenlemelerin güncellenmesi ise gerekli hale gelmiştir. Ancak vakıflara yönelik bu düzenlemelerin bir kısmı vakıfların vergilendirilmesinden çok adeta vergi yükümlüsü kişi veya grupların yararına imkân sağlayan uygulamalara dönüştürülmüştür. Bu durum kamuoyundan kaynaklı endişeleri de beraberinde getirmiştir. Dolayısıyla bu çalışma mevcut eleştirilerden hareketle son yıllarda ülkemizde olduğu gibi dünya genelinde sayıları hızla artan vakıflar konusunu ele almakta, söz konusu kuruluşlar yapısal, vergisel ve yasal düzenlemelerden hareketle bütünsel bir yaklaşımla analiz edilmeye çalışılmaktadır.Öğe Vergi planlaması aracı olarak ar-ge harcamaları(2015) Nar, MehmetVergi, gerek bireyler gerekse işletmeler açısından önemli bir maliyet unsurudur. Bu durumda kullanılabilir indirimlerden yararlanmak ya da diğer bir ifadeyle vergi planlamasına gitmek mükelleflerin, vergi yükünün azaltılmasında önemli kabul edilmektedir. Vergi planlaması yasalara uygun bir davranış biçimi olarak legaldir. Özellikle kurumlar vergisi alanında vergi planlamasına yönelen firmalar, gider ve indirim kalemlerinden yararlanarak vergi yükünü minimize edebilmektedir. Son yıllarda ise indirim kalemleri içerisinde yer alan araştırma ve geliştirme faaliyetlerinin, popüler vergi planlaması araçlarından biri olarak önemli bir yer işgal ettiği görülmektedir. Dolayısıyla çalışmamız bu noktadan hareket etmekte ve kurumlar vergisinde, indirim ve gider kalemleri içerisinde yer alan AR-GE harcamalarının bir vergi planlama aracı olarak etkinliği sorgulanmaktadır.
