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on Central and Western Asia |
| By: | Yılmaz, Engin; Süslü, Bora |
| Abstract: | In this study, the assumption of “the weighted price elasticity of tax is a unit in the developing countries” suggested in the first studies which examine the impacts of the inflation on tax revenues, will be reevaluated for Turkey in the period of 1998-2013. We use Turkish tax and price index data for calculating the weighted price elasticity of tax. Via the method of dynamic ordinary least squares (DOLS), the long run weighted price elasticity of tax system is guessed. The importance of this study is the fact that this is first study intended to the calculation of the weighted price elasticity of tax for Turkey. In this sense, it will be instructive study for the reconsideration of the assumption of “the weighted price elasticity of tax is a unit in the developing countries”. |
| Keywords: | Tanzi Effect, Weighted Price Elasticity of Tax, Taxation |
| JEL: | H20 H24 H30 |
| Date: | 2015–02–19 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:64417&r=cwa |
| By: | Türkcan, Kemal; Avşar, Veysel |
| Abstract: | This paper examines the effect of legal and financial conditions on the payment contract choice by empirically testing the predictions of Schmidt-Eisenlohr’s (2013) model with actual bilateral industry level trade finance data (at 2-digit level) from Turkey. Our results show that an improvement in contract enforcement and an increase in the financing cost in the importing country (exporting country) increases (decreases) the share of post-shipment sales. For the share of pre-payment sales, the opposite effects are estimated. Finally we find that share of post-shipment sales (pre-payment sales) increases (decreases) in the number of products traded between partners in the past. |
| Keywords: | Method of Payments, Trade Finance, Contract Enforcement, Financial Costs, Post-Shipment, Pre-Payment, Turkey. |
| JEL: | F14 F30 |
| Date: | 2015–05–29 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:64680&r=cwa |
| By: | Nilüfer Tetik (Akdeniz University); Esin Yelgen (Akdeniz University) |
| Abstract: | Culture may be defined as ‘the collective programming of the mind which distinguishes the members of one human group from another’. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents. Moreover accounting is determined by culture and the lack of consensus in accounting practices between countries, because the purpose of accounting is not technical but rather cultural. The culture of a country determines the choice of its accounting techniques and the perception of its various accounting phenomena. For this reason, the accounting culture is to limit the style of financial reporting by determining the principles and rules to be followed in financial reporting and by determining the principles, rules, and valuation measures that the financial reporting based on. Globalization, increase in the international movement of capital, the development of capital markets, changing conditions of competitions, legislative regulations and specialization are the factors affecting accounting culture. Another factor which affects accounting culture is the unfolding experience with the implementation of international accounting and financial reporting systems. International Financial Reporting Standard (IFRS) is formulated for the standardization of accounting regulations all over the world. A growing number of countries have adopted IFRS developed by the International Accounting Standards Board (IASB), and other countries plan to adopt or converge with IFRSs in the near future. IFRS is a set of accounting principles that is generated to support processes of principle based reporting. IFRS is very useful for making the comparability, intelligibility and transparency of the financial statements. Because accounting standards necessitate the development of one unique accounting system across the globe, this necessity leads to changes in the perceptions of accounting and thus a decline in the affect of culture on accounting. When the accounting regulations in Turkey are considered, it can be seen that accounting culture is shaped in parallel with economic and political relations. Accounting culture in Turkey has been discussed within the culture model of the Continental Europe through uniform accounting plan which has to be implemented as from 1994. On the other hand, with IFRS applications, it tends to be closer to the Anglo-American culture model. In the light of these developments, the aim of our study is to discuss the term of accounting culture theoretically; and analyze the affect of International Accounting and Financial Reporting Standards (IFRS) over accounting culture in Turkey. |
| Keywords: | Development of Accounting in Turkey, Hofstede-Gray Theory, Accounting Culture, Accounting Valuations and IFRS |
| JEL: | M49 M41 M48 |
| Date: | 2014–10 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:0702371&r=cwa |
| By: | Armagan Tuna Aktuna-Gunes (EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics, CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS); François Gardes (EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics, CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS); Christophe Starzec (EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics, CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS) |
| Abstract: | In this article, the size of informal economy is measured by using the full price method proposed by Gardes F. (2014). As an extension of this method, price elasticities are re-estimated by integrating the underreported earning shares both for wage workers and self-employers from cross-sectional data covering 2003-2006 in Turkey. The contribution of this paper is threefold: The size of informal economy is estimated by a statistical matching of the Turkish Family Budget and Time Use surveys through a complete demand system including full prices. Second, more accurate price and income elasticities are estimated by using the monetary incomes from informal activities for an emerging economy such as Turkey. Third, extended full price estimation of demand elasticities allow us to discover for which consumption group households are more likely to engage in informal work. |
| Abstract: | Dans cet article, la taille de l'économie informelle est estimée en utilisant la méthode du prix complet proposée par Gardes F. (2014). Les élasticités de prix sont estimées en intégrant les parties sous-déclarés des revenus des travailleurs indépendants et salariés en utilisant des données transversales couvrant 2003-2006 en Turquie. La contribution de cet article est triple : la taille de l'économie informelle est estimée par l'appariement statistique des enquêtes turques sur le Budget des Familles avec l'enquête sur l'Emploi du Temps en intégrant les prix complets dans le système complet de demande. Deuxièmement, les élasticités des prix et de revenu sont estimées plus justement en élargissant les ressources monétaires avec les parts des revenus provenant des activités informelles, pour une économie émergente comme la Turquie. Troisièmement, cette dernière nous permet de découvrir pour quels groupes de consommation sont les ménages plus susceptibles de s'engager dans le travail informel. |
| Date: | 2014–12 |
| URL: | http://d.repec.org/n?u=RePEc:hal:cesptp:halshs-01149595&r=cwa |
| By: | YASHWANORA YAHAYA (INSTITUTE OF TEACHER EDUCATION IPOH CAMPUS); HENDON MOHAMAD (INSTITUTE OF TEACHER EDUCATION INTERNATIONAL LANGUAGES CAMPUS); NETTIE BOIVIN (UNIVERSITY OF YORK) |
| Abstract: | ultural expectations of a language trainer’s role can impede or facilitate trainer/trainee relationship. The Malaysian Australian Education Project for Afghanistan (MAEPA) was a tri-lateral literacy project between the three governments. The 240 Afghanistan master teacher students, in six cohorts, attended the 14 week English Literacy course from 2009-2013. The mixed-method study utilised trainee’s profiles, post-training feedback, lecturers’ interviews, qualitative observations and a translated post-questionnaire. Findings highlight empathy for the students’ socio-cultural home context as an important new socio-cultural factor influencing the Malaysian success in their teacher training. Often expectations of a trainer’s role and image, based on prior cultural beliefs, can impede any classroom trainer/trainee relationship. This article investigates a special type of teacher trainee/master trainee that in this globalised world is becoming increasingly common in the world. This is true in the average classroom unfortunately, in diverse conflict educational contexts there are other hindrances which needs addressing. The case study findings highlight four aspects faced by the master trainers when co-constructing relationships with master teacher trainees from marginalised, fragile TESOL contexts. Extending from Boendermaker’s (2003) skills of a good trainer, knowledge, skill and personality and Garman’s (2005) six key factors of inclusive education the study redefines these to include a new fourth area. The four areas this new factor which require specific empathy are; sharing relationship, building an inclusive empathetic relationship with students, inclusion of women in education, and peaceful diversity. |
| Keywords: | Peaceful Diversity, Co-constructed Training Relationship, Inclusive Training, Empathy, Fragile Context |
| JEL: | I29 |
| Date: | 2014–10 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:0700846&r=cwa |
| By: | Nadir Altinok; Abdurrahman Aydemir |
| Abstract: | The gender gap in education against females becomes smaller as the level of development increases and turns in their favor in developed countries. Through analysis of regional variation in the gender gap within Turkey, which displays a similar pattern to the crosscountry pattern, this paper studies the factors that lead to the emergence of a gender gap against females. The data for student achievement and aspirations for further education during compulsory school show that females are just as well prepared and motivated for further education as their male counterparts across regions with very different levels of development. Despite this fact, large gaps arise in high school registration and completion in less developed regions, but not in developed ones. We find that larger sibship size is the main driver of gender gaps in less developed regions. While social norms have a negative influence on female education beyond compulsory school, they play a relatively small role in the emergence of gender gaps. These results are consistent with the fact that resource-constrained families give priority to males for further education, leading to the emergence of education gender gaps. |
| Keywords: | gender gap, education, achievement, social norms. |
| JEL: | I2 |
| Date: | 2015 |
| URL: | http://d.repec.org/n?u=RePEc:ulp:sbbeta:2015-13&r=cwa |
| By: | Alessia Lo Turco; Daniela Maggioni |
| Abstract: | We explore the role of firm and local product-specific capabilities in fostering the introduction of new products in the Turkish manufacturing. Firms' product space evolution is characterised by strong cognitive path dependence which, however, is relaxed by firm heterogeneity in terms of size, efficiency and international exposure. The introduction of new products in laggard Eastern regions, which is importantly related to the evolution of their industrial output, is mainly affected by firm internal product specific resources. On the contrary, product innovations in Western advanced regions hinge relatively more on the availability of suitable local competencies. |
| Keywords: | Product relatedness, Firm heterogeneity, Product Innovation |
| JEL: | D22 O53 O12 |
| Date: | 2015–05 |
| URL: | http://d.repec.org/n?u=RePEc:egu:wpaper:1517&r=cwa |
| By: | Kornienko, Natalia (Russian Presidential Academy of National Economy and Public Administration (RANEPA)); Postnikova, N (Russian Presidential Academy of National Economy and Public Administration (RANEPA)); Velikova, Elisa (Russian Presidential Academy of National Economy and Public Administration (RANEPA)); Gulyaeva, S (Russian Presidential Academy of National Economy and Public Administration (RANEPA)) |
| Abstract: | Today, with the rising mobility of capital and labor between the two countries is growing competition for their involvement. In order to create competitive advantages State use, including tax instruments. In this study, an analysis of tax competition between countries and associations of countries in the former Soviet Union, taking into account the fact that within the framework of integration associations tax competition may appear significantly brighter due to the removal (reduction) barriers to the movement of factors of production. Research operates with data of the laws of the post-Soviet space on 01.07.2014. The study analyzed current issues of unfair (harmful) tax competition and the former Soviet Union, prepared proposals for the protection of tax interests of Russia as a result of tax competition with neighboring states, and present a proposal, taking into account the interests of the EAEC integration association in the former Soviet Union, of which Russia is a part of. |
| Keywords: | tax competition, tax interests, former Soviet Union |
| Date: | 2015–04 |
| URL: | http://d.repec.org/n?u=RePEc:rnp:ppaper:mn15&r=cwa |
| By: | Marina G. Enadarova (National Research University Higher School of Economics); Anna S. Petrik (National Research University Higher School of Economics) |
| Abstract: | This paper analyses the legal substance of the customs procedure of the free customs zone in the Eurasian Economic Union by investigating its main features and peculiarities. In particular, we show that the customs procedure of the free customs zone is an economic instrument of state regulation of foreign trade activity in the Eurasian Economic Union. Also, we highlight the need for the harmonization of the provisions of the current legislation on the respective customs procedure between the member states of the Eurasian Economic Union. We also show that the legal regulation of this customs procedure is now generally compliant with WTO law. |
| Keywords: | special economic zone, free economic zone, customs procedure of the free customs zone, Customs Union in the framework of the Eurasian Economic Community, Eurasian Economic Union |
| JEL: | K33 K39 |
| Date: | 2015 |
| URL: | http://d.repec.org/n?u=RePEc:hig:wpaper:51/law/2015&r=cwa |