English Abstract: In this paper is explained the taxation of the salaried professional sportsmen under the domestic law of Turkey and Germany. There are special regulations in the Turkish income tax law where the professional sportsmen are treated separately. In contrast to the Turkish income...

Bu calisma milli gelir hesaplari ve vergi hasilati istatistiklerini kullanarak Mendoza vd. (1994) ile Carey ve Rabesona (2002)’nin gelistirdigi yontemlerden hareketle Turkiye ekonomisi icin 1980–2006 donemi itibariyle, tuketim, hanehalki geliri, isgucu geliri ve sermaye geliri uzerindeki...

Gunumuz dunyasinda emek ve emege bagli olarak ortaya cikan beseri sermaye, sermaye birikimi ve teknolojik yenilik ekonomik buyumenin belirleyicileri olarak ulke ekonomilerinin ozellikle uzerinde durdugu konular haline gelmistir. Beseri sermaye, emegin sahip oldugu nitelikleri ifade etmekle...

This study aims at computing effective tax rates on consumption, household income, labour income and capital income for the Turkish economy from the viewpoints of the methods developed by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics...

This study aims at computing effective tax rates on consumption, household income, labour income and capital income for the Turkish economy from the viewpoints of the methods developed by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics...