109 research outputs found
Export tax incentives and application in Turkey
No full textTeşvik, devlet tarafından çeşitli amaçlarla özel ve/veya kamu teşebbüslerine bir karşılık mukabilinde veya karşılıksız olarak yapılan aynî veya nakdî yardımlardır. Ülkeler teşvik politikalarına birçok nedenle başvurabilmektedir. Bunlardan biri de ihracatın arttırılmasıdır. Teorik olarak ihracatın gelişmesi ekonomik kalkınma üzerinde olumlu etkiler yaratarak gelişmeyi uyarır ve milli gelir seviyesini yükseltir. Bu amaca ulaşabilmek için başvurulan ihracat teşvik politikası araçlarından biri de vergi teşvikleridir. İhracata yönelik vergi teşvikleri muafiyet, istisna, indirim, düşük vergi oranı ve vergi ertelemeleri şeklinde ortaya çıkabilmektedir. Türkiye’de 1980 sonrası ihracata dayalı sanayileşme modeline geçilmesi ile birlikte ihracat teşvikleri özellikle nakdi teşvikler şeklinde uygulanmıştır. Ancak DTÖ’ nün dış ticaret politikaları ve ihracat teşvik mekanizmalarında radikal değişiklikler yapması ile birlikte DTÖ üyesi olan Türkiye’nin ihracat teşvik politikalarının uluslararası taahhütlerimize uygun olarak düzenlenmesi gerekmiştir. Böylece Türkiye’de ihracata yönelik olarak, özellikle bölgesel teşvikler ve vergisel teşvikler önem kazanmıştır. Türk vergi mevzuatında yer alan ve güncel olarak uygulanmakta olan ihracata yönelik başlıca vergi teşvikleri; dahilde işleme rejimi, vergi, resim, harç istisnası, ihracatta götürü gider uygulaması, KDV istisnası ve tecil terkin uygulaması ve ÖTV istisnası’dır. Her müdahalede olduğu gibi teşvikler konusunda da, elde edilen faydalar ile katlanılan maliyet arasındaki fark, müdahalelerin haklılığını ya da haksızlığını oluşturmaktadır. Vergi teşvik uygulamalarının da sürdürülmesini savunabilmek için, amaçların gerçekleştiğinin toplum gözünde kabul edilmesi gerekir. Mevcut teşviklere yönelik en büyük eleştiriler de bu noktada yoğunlaşmakta ve teşviklerin amacından uzaklaştığı düşünülmektedir. Bu nedenle genel vergi reformuna paralel olarak, diğer teşviklerle birlikte ihracata yönelik vergi teşviklerinin tekrar ele alınması gerekmektedir.Incentive is a kind of aid in kind and aid in cash help that made in replay to any action or complimentary to public or privet foundations for various aims from the government. One of these aims is to increase exportation. In theoretical, the development of exportation warns the development and increase the national revenue level by creating positive effects on economic progress. One of the applications of exportation incentive policy means is tax incentive to reach this aim. Directed to exportation incentive can appear in form of exemption, exception, low tax rate and tax holiday. Passing along industrialization model of leaning against exportation after 1980, exportation incentive have applied in form of aid in cash help. But after WTO have made radical changing on exportation incentive and exportation policies, Turkey which is member of WTO, should have changed exportation incentive policy according to these international agreements. Thus in our country especially regional incentive and tax incentive have been important. The tax incentives that be in Turkish as tax regulations and be applied actual are; inward processing regime, exemption from tax, duties and charges, exemption from valued added tax, exemption from expense duty, tax exemptions on free zones. As every interference also about incentive, the difference between getting advantages and bearing cost constitute rightfulness and unfairness of the interference. To defend to continue of tax incentive applications, the aims have been materialized and are accepted by community. Criticisms about existing incentive become dense in this point and it have been thought that incentive not been reach the aim. Because of that along general tax reform, the exportation tax incentive have to be take up again
Evaluation of agricultural sector in turkey within income tax
No full textAs countries develop, the share of agricultural sector in domestic income has begun to reduce along with the increasing industrialization. According to the data of 2017, in Turkey the share of agriculture in domestic income is 6,1 %, and it is still in a considerable amount. However, the share of agricultural sector in employment is 19,4 % and this is a very high rate. Today, one out of every five people works in agricultural sector. Therefore, it can be thought that there is a serious tax potential in agricultural sector. Income tax is a type of tax collected on the incomes of real persons. In Turkish Income Tax System, income is defined in 1st article of Income Tax Law (ITL) numbered 193. Accordingly, income is the net amount of incomes and revenues that a real person obtains in a calendar year. The incomes and revenues that will be subject to annual income tax consist of the income items in 2nd Article of ITL. These related items are business incomes, agricultural incomes, wages, self-employment incomes, real property incomes, movable assets incomes and other incomes and earnings. Income tax is a tax based on declaration. The unitary structure of Turkish Income Tax System necessitates the declaration and taxation of agricultural incomes based on real taxation by gathering in annual declaration along with the incomes obtained from the seven income items mentioned above. However, stoppage at source was adopted as the main principle
Thermal tourism in Turkey
No full text#nofulltext# --- Wolff, Reyhan Ayşen (Arel Author), Başol, Koray (Arel Author) -- Conference: 13th International Joint World Cultural Tourism Conference. Cultural Tourism : New Possibilities, October 12-14, 2012.
Deniz: A Robust Bidding Strategy for Negotiation Support Systems
No full textThis paper presents the Deniz agent that has been specifically designed to support human negotiators in their bidding. The design of Deniz is done with the criteria of robustness and the availability of small data, due to a small number of negotiation rounds in mind. Deniz’s bidding strategy is based on an existing optimal concession strategy that concedes in relation to the expected duration of the negotiation. This accounts for the small data and small number of rounds. Deniz deploys an adaptive behavior-based mechanism to make it robust against exploitation. We tested Deniz against typical bidding strategies and against human negotiators. Our evaluation shows that Deniz is robust against exploitation and gains statistically significant higher utilities than human test subjects, even though it is not designed specifically to get the highest utility against humans.Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Interactive Intelligenc
A Survey of Decision Support Mechanisms for Negotiation
No full textThis paper introduces a dependency analysis and a categorization of conceptualized and existing economic decision support mechanisms for negotiation. The focus of our survey is on economic decision support mechanisms, although some behavioural support mechanisms were included, to recognize the important work in that area. We categorize support mechanisms from four different aspects: (i) economic versus behavioral decision support, (ii) analytical versus strategical support, (iii) active versus passive support and (iv) implicit versus explicit support. Our survey suggests that active mechanisms would be more effective than passive ones, and that implicit mechanisms can shield the user from mathematical complexities. Furthermore, we provide a list of existing economic support mechanisms.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Interactive Intelligenc
Sosyal girişimcilik: Başarılı sosyal girişimci kadın öyküsü
No full text#nofulltext# --- Çolakoğlu, Nurdan (Arel Author), Wolff, Reyhan Ayşen (Arel Author), Başol, Koray (Arel Author) --- Conference: I.Uluslararası Katılımlı Kadın Girişimcilik Çalıştayı, 15-17 Mayıs 2013.
Riot Grrrls, Bitchsm, and pussy power:interview with Reyhan Şahin/Lady Bitch Ray
No full textDr phil. Reyhan Şahin—also known as Lady Bitch Ray—earned her M.A. in Linguistics, German Literature, and Education in 2004 and her doctorate in Linguistics in 2012 at the University of Bremen. Her alter ego, Lady Bitch Ray is a rapper, performer, fashion designer, and author. The following interview introduces Şahin’s work as a performer and as an academic and sheds light on the negotiation of feminist politics in a neoliberal context as well as how the complex politics of difference play out in contemporary, digital feminisms in the German-speaking context. By speaking in two voices, the academic and the performer/artist, the interview emphasizes the playful possibilities of the urgently political.</p
Bidding Support by the Pocket Negotiator Improves Negotiation Outcomes
No full textThis paper presents the negotiation support mechanisms provided by the Pocket Negotiator (PN) and an elaborate empirical evaluation of the economic decision support (EDS) mechanisms during the bidding phase of negotiations as provided by the PN. Some of these support mechanisms are offered actively, some passively. With passive support we mean that the user only gets that support by clicking a button, whereas active support is provided without prompting. Our results show, that PN improves negotiation outcomes, counters cognitive depletion, and encourages exploration of potential outcomes. We found that the active mechanisms were used more effectively than the passive ones and, overall, the various mechanisms were not used optimally, which opens up new avenues for research. As expected, the participants with higher negotiation skills outperformed the other groups, but still they benefited from PN support. Our experimental results show that people with enough technical skills and with some basic negotiation knowledge will benefit most from PN support. Our results also show that the cognitive depletion effect is reduced by Pocket Negotiator support. The questionnaire taken after the experiment shows that overall the participants found Pocket Negotiator easy to interact with, that it made them negotiate more quickly and that it improves their outcome. Based on our findings, we recommend to 1) provide active support mechanisms (push) to nudge users to be more effective, and 2) provide support mechanisms that shield the user from mathematical complexities.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work publicInteractive Intelligenc
Metrics for Evaluating Explainable Recommender Systems
No full textRecommender systems aim to support their users by reducing information overload so that they can make better decisions. Recommender systems must be transparent, so users can form mental models about the system’s goals, internal state, and capabilities, that are in line with their actual design. Explanations and transparent behaviour of the system should inspire trust and, ultimately, lead to more persuasive recommendations. Here, explanations convey reasons why a recommendation is given or how the system forms its recommendations. This paper focuses on the question how such claims about effectiveness of explanations can be evaluated. Accordingly, we investigate various models that are used to assess the effects of explanations and recommendations. We discuss objective and subjective measurement and argue that both are needed. We define a set of metrics for measuring the effectiveness of explanations and recommendations. The feasibility of using these metrics is discussed in the context of a specific explainable recommender system in the food and health domain.Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Interactive Intelligenc
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