Costs Stemming from Tax Systems: Tax Compliance Costs

Mehmet NAR(Mehmet NAR ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of “tax compliance”. Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named “tax compliance cost” in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

Analysis of the Phillips Curve: An Assessment of Turkey

NAR, Mehmet Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

This 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%.

The Relationship Between Income Inequality and Energy Consumption: A Pareto Optimal Approach

Mehmet NAR 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4

This 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.

Instillation of Hyaluronic Acid via Electromotive Drug Administration Can Improve the Efficacy of Treatment in Patients With Interstitial Cystitis/Painful Bladder Syndrome: A Randomized Prospective Study

Ömer Gülpınar,Ahmet Hakan Haliloğlu,Mehmet İlker Gökce,Nihat Arıkan 대한비뇨의학회 2014 Investigative and Clinical Urology Vol.55 No.5

Purpose: In the treatment of interstitial cystitis, intravesical hyaluronic acid application may be suggested as a treatment option. In this randomized prospective study, the authors aimed to identify whether instilling the hyaluronic acid with electromotive drug administration (EMDA) would increase the tissue uptake and improve the efficacy. Materials and Methods: The data of 31 patients who had been diagnosed with bladder pain syndrome/interstitial cystitis (BPS/IC) between 2004 and 2005 were examined. The patients were randomized to two groups: patients in group A received hyaluronic acid directly with a catheter and patients in group B received hyaluronic acid with EMDA. The patients were followed for 24 months and the two groups were compared at certain time intervals. The primary end points of the study were visual analogue scale (VAS) score, global response assessment, and micturition frequency in 24 hours. Results: There were 6 males and 25 females. The two groups were similar in baseline parameters. The decrease in VAS score and the micturition frequency in 24 hours were significantly lower with EMDA at months 6 and 12. The difference between the two groups was not significant at months 1 and 24. Also, treatment with EMDA, positive KCl test, and pretreatment voiding frequency >17 were associated with higher response rates. Conclusions: Hyaluronic acid installation is an effective glycosaminoglycan substitution therapy in patients with BPS/IC. Instillation of hyaluronic acid via EMDA can improve the efficacy of the treatment; however, lack of long-term efficacy is the major problem with this glycosaminoglycan substitution therapy.

Functional Outcomes and Long-term Durability of Artificial Urinary Sphincter Application: Review of 56 Patients With Long-term Follow-up

Ömer Gülpınar,Evren Süer,Mehmet İlker Gökce,Ahmet Hakan Haliloğlu,Erdem Öztürk,Nihat Arıkan 대한비뇨의학회 2013 Investigative and Clinical Urology Vol.54 No.6

Purpose: To evaluate the long-term outcomes of artificial urinary sphincter (AUS) implantation and to report the complication rates, including mechanical failure, erosion,and infection. Materials and Methods: From June 1990 to May 2011, AUS (AMS 800) implantations were performed in 56 adult males by one surgeon. Various demographic and preoperative variables, surgical variables, and postoperative outcomes, including success and complication rates with a median follow-up of 96 months, were recorded retrospectively. Results: The mean age of the patients at the time of AUS implantation was 61.8 (±14.2)years. During the follow-up period, the total complication rate was 41.1% (23 patients). The incidence of complications was significantly lower during the follow-up period after 48 months (p<0.05). Kaplan-Meier analysis revealed that 5- and 10-year failure-free rates were 50.3% and 45.2%, respectively. Conclusions: Long-term durability and functional outcomes are achievable for the AMS 800, but there are appreciable complication rates for erosion, mechanical failure, and infection of up to 30%.

Reaction Conditions, Photophysical, Electrochemical, Conductivity, and Thermal Properties of Polyazomethines

İsmet Kaya,Mehmet Gökpınar,Musa Kamacı 한국고분자학회 2017 Macromolecular Research Vol.25 No.7

In this paper, a series of Schiff bases and their polyazomethine derivatives were synthesized via condensation and oxidative polycondensation reactions of 4- aminophenol with 4-isopropylbenzaldehyde or 4-t-butylbenzaldehyde. Polymerization reaction conditions for polymerization yield of polyazomethines were investigated by changing some experimental parameters such as time and temperature using different oxidants like alkaline NaOCl (30%) and air. The structural characterizations of Schiff bases and polymers were performed using FT-IR, 1H NMR, 13C NMR and SEC techniques. Photophysical properties were studied UV-vis and photoluminescence spectroscopies. Electrochemical properties were also investigated cyclic voltammetry (CV) and electrochemical band gaps determined in the range 1.73 to 2.63 eV. Thermal properties of the compounds were investigated using TG-DTA and DSC techniques and char residue at 1000 oC determined between 3-6% and 39-34% for Schiff bases and polyazomethines, respectively. Moreover, conductivity measurements were done using four-point probe technique at both doped with iodine vapor and un-doped state.