Publications & Works

Articles Published in Journals That Entered SCI, SSCI and AHCI Indexes

Articles Published in Other Journals

Antecedents of e-money adoption intention among Indonesian and Turkish consumer

Management Science Letters, pp.609-616, 2020 (Refereed Journals of Other Institutions)

Antecedents of e-money adoption intention among Indonesian and Turkish consumers

Management Science Letters, vol.10, no.3, pp.609-616, 2020 (Refereed Journals of Other Institutions) identifier

How seriously do taxpayers regard tax evasion? A survey of opinion in England

JOURNAL OF MONEY LAUNDERING CONTROL, vol.22, no.3, pp.563-575, 2019 (Journal Indexed in ESCI) Sustainable Development identifier identifier

The Level of Tax Complexity: A Comparative Analysis Between the UK and Turkey Based on the OTS Index

International Tax Journal, vol.18, no.1, pp.28-40, 2018 (Refereed Journals of Other Institutions)

A public perception study on bribery as a crime in Turkey

Journal of Financial Crime, vol.25, no.2, pp.337-353, 2018 (Refereed Journals of Other Institutions) Sustainable Development identifier

Perception of tax evasion as a crime in Turkey

JOURNAL OF MONEY LAUNDERING CONTROL, vol.18, no.1, pp.99-111, 2015 (Journal Indexed in ESCI) Sustainable Development identifier identifier

A study on economic literacy levels of primary prospective teachers

International Journal of Early Childhood Learning, vol.22, no.2, pp.1-12, 2015 (Refereed Journals of Other Institutions) Sustainable Development identifier

Limited Şirket Ortaklarının Kamu Alacağına İlişkin Sorumluluklarının Değerlendirilmesi

İnonu Universitesi Hukuk Fakültesi Dergisi, vol.4, no.2, pp.75-104, 2013 (Other Refereed National Journals)

Bölgesel Kalkınma Ajanslarının Denetiminde Sayıştay’ın Rolünün Değerlendirilmesi

SDÜ İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.18, no.2, pp.65-84, 2013 (International Refereed University Journal)

Bakanlar Kurulunun Vergi Oranını Belirleme Yetkisinin Alt Sınırı Sıfır Oran ın Anlamı

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol.22, no.1, pp.399-426, 2013 (Other Refereed National Journals)

Power and trust as determinants of voluntary versus enforced tax compliance Empirical evidence for the slippery slope framework from Turkey

African Journal Of Business Management, vol.6, no.4, pp.1499-1505, 2012 (Refereed Journals of Other Institutions)

Tax Professionals Perceptions of Tax Fairness Survey Evidence in Turkey

International Journal of Business and Social Science, vol.3, no.2, pp.112-117, 2012 (Refereed Journals of Other Institutions)

Kamu Alacağı: Hukuki Bir Değerlendirme

BUSINESS AND ECONOMICS RESEARCH JOURNAL, vol.2, no.2, pp.61-76, 2011 (International Refereed University Journal)

Konut ve İşyeri Kiralarının Tevsik Zorunluluğu

BAHÇEŞEHİR ÜNİVERSİTESİ HUKUK FAKÜLTESİ KAZANCI HAKEMLİ HUKUK DERGİSİ, pp.95-103, 2011 (National Refreed University Journal)

The Basis For Taxation In Turkey: Public Interest

International Research Journal of Finance and Economics, no.64, pp.170-185, 2011 (Refereed Journals of Other Institutions)

Kamu İhale Sürecinde Gizlilik İlkesi: Yaklaşık Maliyet Bedeline Yönelik Uygulama (!)

VERGİ DÜNYASI DERGİSİ, no.354, pp.143-148, 2011 (Other Refereed National Journals)

Turkish tax law/ accounting: Boon of economic crisis: Postponement of bankruptcy

European Journal of Social Sciences, vol.18, no.4, pp.582-595, 2011 (Refereed Journals of Other Institutions) identifier

Tarifsiz Tarife: GVK Md.103

Yaklaşım Dergisi, no.214, pp.184-190, 2010 (Other Refereed National Journals)

Anayasal Vergileme İlkeleri Sporcu Ücretlerinin Vergilendirilmesi

Vergi Dünyası Dergisi, no.346, pp.114-125, 2010 (Other Refereed National Journals)

Müzayede Yoluyla Satılan Sanat Eserlerinin Vergilendirilmesi

Maliye Dergisi, no.159, pp.167-182, 2010 (Other Refereed National Journals)

Kültür ve Eğitim Amacı Taşıyan Katma Değer Vergisi İstisnası: Vakıf Üniversiteleri

ANKARA ÜNİVERSİTESİ HUKUK FAKÜLTESİ DERGİSİ, vol.59, no.3, pp.449-465, 2010 (National Refreed University Journal)

Vergilendirme Yetkisinin Sınırlandırılması

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol.16, no.1, pp.133-144, 2007 (International Refereed University Journal)

Vergi Mahkemesi Kararları Nasıl Okunur

Kazancı Hukuk Dergisi, pp.143-153, 2007 (Other Refereed National Journals)

Türk Vergi Hukukunda Vergi Adaleti: Anayasal Vergilendirme İlkeler

VERGİ DÜNYASI DERGİSİ, no.308, pp.205-221, 2007 (Other Refereed National Journals)

Teoride ve Uygulamada En Az Geçim İndirimi

VERGİ SORUNLARI DERGİSİ, vol.30, no.222, pp.106-122, 2007 (Other Refereed National Journals)

Kurumlar Vergisinde Entegrasyon: 5479 ve 5520 Sayılı Yasa İle Nereden Nereye

VERGİ SORUNLARI DERGİSİ, vol.29, no.217, pp.158-172, 2006 (Other Refereed National Journals)

Yabancı Yatırımcıya Yönelik Stopaj İndirimi Eşitliğe Aykırıdır

LEGAL MALİ HUKUK DERGİSİ, vol.2, no.21, pp.2209-2215, 2006 (Other Refereed National Journals)

Yolsuzluk ve Ekonomik Büyüme İlişkisi

Çimento İşveren Dergisi, no.4, pp.16-21, 2006 (Other Refereed National Journals) Sustainable Development

Meslek Mensuplarında Mesleki Sorumluluk Sigortası

E-Yaklaşım Dergisi, no.149, pp.616-640, 2005 (Other Refereed National Journals)

Latin Amerika’da Bazı Vergilendirme İlkeleri: Avrupa ve ABD Deneyimlerinden Dersler

VERGİ SORUNLARI DERGİSİ, no.200, pp.167-185, 2005 (National Non-Refereed Journal)

Refereed Congress / Symposium Publications in Proceedings

How Serious is Tax Evasion as a Crime: An Empirical Study in Turkey

MIRDEC-GLOBECOS Barcelona 2020-2 - International Academic Conference onContemporary Issues and Social Science Studies, Barcelona, Spain, 16 - 17 December 2020, pp.63-68 Sustainable Development

Religiosity and Public Perception of Crimes seriousness in Turkey

MIRDEC-12th International Academic Conference Multidisciplinary and Interdisciplinary Studies on Social Sciences (Global Meeting of Social Science Community), Roma, Italy, 2 - 04 April 2019, pp.16 Creative Commons License Sustainable Development

Religiosity and Public Perception of Crimes seriousness in Turkey

MIRDEC-12th International Academic Conference Multidisciplinary and Interdisciplinary Studies on Social Sciences (Global Meeting of Social Science Community), Roma, Italy, 2 - 04 April 2019, pp.16 Sustainable Development

Digital Workplace in Terms of BEPS Action Plan: Action 1

MIRDEC – 10th International Academic Conference Global and Contemporary Trends in Social Science, Barcelona, Spain, 6 - 08 November 2018, pp.48

An Evaluation of Initiatives of Taxation in Digital Economy After BEPS Action Plans

MIRDEC-9th, International Academic Conference on Multidisciplinary and Independent Studies on Social Sciences, Roma, Italy, 14 - 16 August 2018, pp.9

Personal Income Tax in Turkey: Who Bears The Tax Burden?

MIRDEC-9th, International Academic Conference on Multidisciplinary and Independent Studies on Social Sciences, Roma, Italy, 14 - 16 August 2018, pp.26

1920–1950 Döneminde Nüfus Planlamasına Yönelik Bir Vergi Önerisi: Bekârlık Vergisi

1. Uluslararası GAP İşletme Bilimleri ve Ekonomi Kongresi, Şanlıurfa, Turkey, 4 - 06 May 2018, pp.19

Vergi Kaçakçılığı Suçunun Algılanış Biçimi ve Diğer Suçlarla Karşılaştırılması: Malatya Örneği

1. Uluslararası GAP İşletme Bilimleri ve Ekonomi Kongresi, Şanlıurfa, Turkey, 4 - 06 May 2018, pp.18

E-Money and Intentions of Turkish and Indonesian Consumers

MIRDEC-7th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 26 - 29 March 2018, pp.15

Sanat Eserlerinin Vergilendirilmesi

2. Uluslararası Sanat ve Estetik Sempozyumu, Elazığ, Turkey, 19 - 21 April 2018, pp.287

E-Money and Intentions of Turkish and Indonesian Consumers

MIRDEC-7th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 26 - 29 March 2018, pp.15

E-Money and Intentions of Turkish and Indonesian Consumers

MIRDEC-7th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 26 - 29 March 2018, pp.15

An Evaluaation of Initiatives of Tax Complexity Indexes

MIRDEC-7th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 26 - 29 March 2018, pp.11

How seriously do taxpayers regard tax evasion? A survey of opinion in England

The 26th Annual Tax Research Network (TRN) Conference, Bournemouth, United Kingdom, 5 - 06 September 2017

How seriously do taxpayers regard tax evasion? A survey of opinion in England

The 26th Annual Tax Research Network (TRN) Conference, Bournemouth, United Kingdom, 5 - 06 September 2017, pp.4

Bribery as a Crime: A Survey of Perception in Turkey

Mirdec 4.th, International Academic Conference on, Social Sciences, Multidisciplinary and Globalisation Studies, 4 - 07 July 2017 Sustainable Development

Tax Challenges of Dıgıtal Economy: BEPS Actıon 1

MIRDEC-4th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 4 - 07 July 2017, pp.45

Bribery as a Crime: A Survey of Perception in Turkey

MIRDEC-4th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 4 - 07 July 2017, pp.54 Sustainable Development

Bribery as a Crime: A Survey of Perception in Turkey

MIRDEC-4th, International Academic Conference on Social Science, Multidisciplinary and Globalization Studies, Madrid, Spain, 4 - 07 July 2017, pp.54 Sustainable Development

Tax Complexity: The Current Status of Turkish Tax System

32. International Public Finance Conference, 10 - 14 May 2017

Opportunities for Graduate Education and International Cooperation in the Field of Public Finance

32. International Public Finance Conference, Antalya, Turkey, 10 - 14 May 2017

Tax Complexity: The Current Status of Turkish Tax System

32. International Public Finance Conference, Antalya, Turkey, 10 - 14 May 2017, pp.74-76

Religiosity and Tax Compliance Attitudes in Malaysia and Turkey

MIRDEC-3rd, 2017, Conference on Social Science, Economics, Business and Education, Budapest, Hungary, 4 - 06 April 2017, pp.33

European Views on Tax Evasion Attitudes: A Comparative Study of Romania, Germany and England

MIRDEC-3rd, 2017, Conference on Social Science, Economics, Business and Education, Budapest, Hungary, 4 - 06 April 2017, pp.34

Religiosity and Tax Compliance Attitudes in Malaysia and Turkey

MIRDEC-3rd, 2017, Conference on Social Science, Economics, Business and Education, Budapest, Hungary, 4 - 06 April 2017, pp.33

European Views on Tax Evasion Attitudes: A Comparative Study of Romania, Germany and England

MIRDEC-3rd, 2017, Conference on Social Science, Economics, Business and Education, Budapest, Hungary, 4 - 06 April 2017, pp.34

RELIGIOSITY AND TAX COMPLIANCE ATTITUDES IN MALAYSIA AND TURKEY

3rd Conference on Social Service, Economics, Business and Education (MIRDEC), Budapest, Hungary, 4 - 06 April 2017, pp.118 identifier

EUROPEAN VIEWS ON TAX EVASION ATTITUDES: A COMPARATIVE STUDY OF ROMANIA, GERMANY AND ENGLAND

3rd Conference on Social Service, Economics, Business and Education (MIRDEC), Budapest, Hungary, 4 - 06 April 2017, pp.119 identifier

DIFFICULTIES OF TAX REFORM IN DEVELOPING COUNTRIES

3rd Conference on Social Service, Economics, Business and Education (MIRDEC), Budapest, Hungary, 4 - 06 April 2017, pp.7 identifier

Initiatives of Tax Complexity Index Comparative Study Between Selected Countries

Masters International Research and Development Center (MIRDEC) Social Science Conference, PRAG, Czech Republic, 19 - 21 June 2016

Attitudes toward Bribery in Turkic Republics A Comparative Study

Masters International Research and Development Center (MIRDEC), Social Science Conference, PRAG, 19 - 21 July 2016 Sustainable Development

Tax Complexity Comparative Study Between Selected Countries

MIRDEC 2016-2, Social Science Conference, Prag, Czech Republic, 19 - 21 July 2016, pp.5

Tax Complexity Comparative Study Between Selected Countries

MIRDEC 2016-2, Social Science Conference, PRAG, Czech Republic, 19 - 21 July 2016

The complexities of tax simplification: a review of progress in Australia, New Zealand, Turkey and the UK

The 23rd Annual Tax Research Network (TRN) Conference, London, United Kingdom, 3 - 05 September 2014, pp.9

Vergi Hukuku / Muhasebe: Ekonomik Krizin Nimeti: İflas Erteleme

Turgut Özal Uluslararası Ekonomi ve Siyaset Kongresi, "I. Küresel Krizler ve Ekonomik Yönetişim", Malatya, Turkey, 15 - 16 April 2010, pp.128-149

Limits of Interference in Freedom of Employment: Taxation

International Conference, "Education, Science, Economics and Technologiesin the Global World, Bourgas, Bulgaria, 14 - 16 September 2007, pp.110-125

Food Banking And Its Tax Aspect

International Conference, "Education, Science, Economics and Technologiesin the Global World, Bourgas, Bulgaria, 14 - 16 September 2007, pp.140-160

Books & Book Chapters

Moral Concerns and Personal Beliefs regarding Tax Evasion: Empirical Results from Germany, Romania, Turkey, and the United Kingdom

in: Behavioural Public Finance: Individuals, Society, and the State, M. Mustafa Erdoğdu, Larissa Batrancea, Savaş Çevik, Editor, Routledge, New York, pp.178-196, 2020

Dijital Ekonominin Vergilendirilmesi

On İki Levha Yayıncılık, İstanbul, 2018

Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme

in: Maliye Araştırmaları -1, Adnan Gerçek, Özhan Çetinkaya, Editor, Ekin, Bursa, pp.61-84, 2017

Türk Gelir Vergisi Kanunu Mükerrer Madde 20: Genç Girişimcilerde Kazanç İstisnası

in: Yrd. Doç. Dr. Yaşar Methibay’a Armağan, Saraçoğlu, F., Çakır, M., Editor, Gazi Kitabevi, Ankara, pp.35-49, 2017

The Complexity of Tax Simplification: Turkey Perspective

in: The Complexity of Tax Simplification, Simon James, Adrian Sawyer, Tamer Budak, Editor, Palgrave Macmillan, pp.209-228, 2016

The Complexity of Tax Simplification: Turkey Perspective

in: The Complexity of Tax Simplification, , Editor, Palgrave, pp.209-228, 2016

The Complexity of Tax Simplification Experiences From Around the World

in: The Complexity of Tax Simplification Experiences From Around the World, , Editor, Palgrave Macmillan, Londrina, pp.1-10, 2015

Vergi Uyumunda Paradigma Dönüşümü: Neo-Klasik Perspektiften Bütüncül Yaklaşıma Geçiş

in: Prof Dr Metin Taş a Armağan, GERÇEK ADNAN, SARAÇOĞLU FATİH, Editor, GAZİ KİTABEVİ, pp.165-184, 2015

Türk Vergi Hukukunda İhbar ve İhbar İkramiyesi

in: Maliye Araştırma Merkezi Konferansları Prof. Dr. Şerafettin AKSOY’a Armağan, yok, Editor, Gür Ay, İstanbul, pp.41-60, 2010