AIMS & SCOPE
International Journal of Public Finance - IJPF (E-ISSN: 2548-0499) is a peer-reviewed, open-access e-journal which publishes original research in public finance, with special emphasis on topics about public finance theory, public economics, fiscal law, budget and fiscal planning.
The aims of the IJPF is to create a forum in which all kinds of research and information is shared in the bottom line of the science of public finance. There are articles based on original studies that deal with the economic, social, political, administrative, psychological, legal and empirical aspects of the fiscal literature issues in the journal.
Starting with the first issue of 2016, IJPF will appear twice a year (SUMMER and WINTER), which deals with all aspects of public finance science. IJPF is supported by International Public Finance Conference / Turkey, and is firmly committed to open access as a means to disseminate research findings.
IJPF adheres to the Budapest Open Access Initiative definition of open access, according to which users have the right to read, download, copy, distribute, print, search, or link to the full texts of these articles. Users also have the right to crawl the texts for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. Creating derivative works is not covered by the BOAI, and is thus subject to permission from the Global Justice Network.
International Journal of Public Finance is a broadcasting – electronic and open access journal under a Creative Commons (CC BY) license. Manuscripts submitted to IJPF should be in line with the editorial principles and author guidelines.
Fiscal Drag as an Automatic Stability Tool, in the Case of New Regulation with Price Criteria in Automotive Sectors Special Consumption Tax (SCT)
Sayfalar 1 - 17 Abdurrahman TARAKTAŞ, Canatay HACIKÖYLÜ
Feldstein - Horioka Hipotezinin Türkiye’de Kamusal ve Özel Tasarruf - Yatırım Dengesi Açısından Analizi
Sayfalar 18 - 37 Şahin KARABULUT, Ramazan EKİNCİ, Osman TÜZÜN
Vergi Adaleti Açısından Türkiye’de Ücret Gelirlerinin Vergilendirilmesi
Sayfalar 38 - 61 Hakan BAY, Ahmet İNNECİ
The Problem of VAT Credit on Expired Goods: An Opinion
Sayfalar 62 - 67 Fatma TAŞ
Vergi Cennetleri İle Mücadele Aracı Olarak : Şeffaflık “Oecd- Beps 5 Numaralı Eylem Planı (2015 Nihai Raporu) Temelinde Bir Çalışma”
Sayfalar 68 - 86 Zeynep Nihan ÇAMURCU
Bağımlılık Teorisi Perspektifinden DTÖ Kapsamındaki Korumacılık Politikası Araçlarının Kullanımı
Sayfalar 87 - 104 Göksel KARAŞ