Revenue administration is very important for a state's economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue...

Dünyadaki politik değişmeler ve teknolojik gelişmeler son yılarda uluslararası sermaye hareketlerinde önemli bir büyümeye neden olmuştur. Dünya fi nansal piyasaları hızla bütünleşiyor ve global bir piyasa olmaya gidiyor. Bu sürecin dışında kalmak istemeyen gelişmekte olan...

In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The...

Purpose: The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach: A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures...

Purpose: The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach: To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic...

Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...