A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_URI::$config is deprecated

Filename: core/URI.php

Line Number: 101

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Router::$uri is deprecated

Filename: core/Router.php

Line Number: 127

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$benchmark is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$hooks is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$config is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$log is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$utf8 is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$uri is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$exceptions is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$router is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$output is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$security is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$input is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$lang is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$load is deprecated

Filename: core/Controller.php

Line Number: 78

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$db is deprecated

Filename: core/Loader.php

Line Number: 390

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated

Filename: database/DB_driver.php

Line Number: 371

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 129

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 278

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 149

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 206

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 295

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 333

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 291

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 306

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

Line Number: 143

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$session is deprecated

Filename: core/Loader.php

Line Number: 1290

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Portal::$Mdb is deprecated

Filename: core/Loader.php

Line Number: 353

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 7
Function: __construct

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$benchmark is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$hooks is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$config is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$log is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$utf8 is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$uri is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$exceptions is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$router is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$output is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$security is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$input is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$lang is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$load is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$db is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$session is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$Mdb is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/journals.seagullpublications.com/public_html/ijeer/apps/controllers/Portal.php
Line: 327
Function: view

File: /home/journals.seagullpublications.com/public_html/ijeer/index.php
Line: 315
Function: require_once

Article Seagull Publications | International Journal for Empirical Education and Research
Submission Open for IJEER Volume-3, Number-10, October 2019 | Submission Deadline- 20 October, 2019

International Journal for Empirical Education and Research

Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice

Author: Ahmet AK , Abdullah Burhan BAHÇE , Öner GÜMÜS | Published on: 2018-01-31 00:33:07   Page: 11-21   1188

Abstract
Islamic economy holds various features in its body. It is possible that one of the most important features is to provide a fair income distribution. Income distribution has a capacity to create indignation in society when income distribution is not formed as fair. Hence, income is not distributed as fair generally in primary income distribution. The government has to interfere in market to provide justice in secondary income distribution. One of the tools in intervention is tax. However, when collecting taxes, Islamic economy displays sensitivity to labor. In turkey, wealth taxes are applied for the revenues earned without labor. In other words, the sensitivity to labor in Islamic economy finds its place as theoretical in Turkish tax system. In this study, it is revealed the similarities of wealth taxes and fair income distribution which is one of features of Islamic economy as theoretical. And, it is exhibited as hypothesis of the study that wealth taxes and Islamic economy show similarities; but, it is not reached these similarities in practice.

Keywords
Islamic Economy; Income Distribution; Wealth Taxes.

Cite this Article

×

AK, A., BAHÇE, A., B., GÜMÜS, Ö. (2018), Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice. International Journal For Empirical Education and Research, 2(6), 11-21.

  • Download Citation
  • ×

    AK, A., BAHÇE, A., B., GÜMÜS, Ö. (2018) "Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice", International Journal For Empirical Education and Research, 2(6), pp.11-21.

  • Download Citation
  • ×

    AK, A., BAHÇE, A., B., GÜMÜS, Ö.. Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice. International Journal For Empirical Education and Research. 2018; 2(6): 11-21.

  • Download Citation
  • ×

    Appeared

    ×

    Appeared

    ×

    AK, A., BAHÇE, A., B., GÜMÜS, Ö.. Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice. International Journal For Empirical Education and Research. 2018; 2(6): 11-21.

  • Download Citation
  • ×

    AK, A., BAHÇE, A., B., GÜMÜS, Ö.. Fair Income Distribution in Islamic Economics: Wealth Taxes in Turkey in Theory and in Practice. International Journal For Empirical Education and Research. 2018; 2(6): 11-21.

  • Download Citation

  • Reference

    1.      Eskicioğlu, O. (1999). İslam ve Ekonomi. İzmir: Çağlayan Matbaası.
    2.      Kuran, T. (1996). The discontents of islamic economic morality. The American Economic Review, 2: 438-442.
    3.      Eren, İ. (2013). İslam’ın ekonomik yapısında insan modeli: Homo economicus ile karşılaştırmalı bir değerlendirme. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi, 1: 367-384.
    4.      Presley, J. R. ve Sessions, J. G. (1994). Islamic economics: The emergence of a new paradigm. The Economic Journal, 424: 584-596.
    5.      Choudhury, M. A. (1983). Principles of islamic economics. Middle Eastern Studies, 1: 93-103.
    6.      Tabakoğlu, A. (2008). İslam İktisadına Giriş. 2nd ed., İstanbul: Dergah Yayınları.
    7.      Hubbard, R. G. ve O’brien, A. P. (2006). Economics. USA: Pearson Prentice Hall.
    8.      Öz, E., Kutbay, H ve Buzkıran, D. (2014). Türk servet vergisi sistemine modern bir yaklaşım. Gümrük ve Ticaret Dergisi, 4: 1-19, http://www.ersanoz.com/makaleler/12-15-2014-turk-vergi-sistemine-modern-bir-yaklasim.pdf (Accessed: 09.05.2017).
    9.      Tosuner, M. ve Arıkan, Z. (2017). Türk Vergi Sistemi. 22nd ed., İzmir: Kanyılmaz Matbaası.
    10.   Pehlivan, O. (2011). Vergi Hukuku. Trabzon: Murathan Yayınevi.
    11.   Şenyüz, D., Yüce, M ve Gerçek, A. (2011). Türk Vergi Sistemi Dersleri. 6th ed., Bursa: Ekin Basım Yayın Dağıtım.
    12.   http://www.gib.gov.tr/sites/default/files/fileadmin/HTML/VI/OECD/Tablo_21.xls.htm (Accessed:10.05.2017).
    13.   http://www.gib.gov.tr/sites/default/files/fileadmin/HTML/VI/OECD/Tablo_22.xls.htm (Accessed:10.05.2017).
    14.   Parkin, M. (2010). Economics. 9th ed., Boston: Pearson Addison Wesley.
    15.   Mankiw, N. G. (2008). Principles of Economics. 5th ed., Canada: South Western Cengage Learning.
    16.   Akdoğan, A. (2006). Vergi Hukuku ve Türk Vergi Sistemi. 6th ed., Ankara: Gazi Kitabevi.
    17.   Bilici, N. (2011). Vergi Hukuku. 26th ed., Ankara: Seçkin Yayınevi.
    18.   Kızılot, Ş. ve Taş, M. (2013). Vergi Hukuku ve Türk Vergi Sistemi. Güncellenmiş 5th ed., Ankara: Gazi Kitabevi.
    19.   http://www.gib.gov.tr/48-seri-nolu-veraset-ve-intikal-vergisi-kanunu-genel-tebligi (Accessed: 10.05.2017).

    [This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).]

    Author Details


    Ahmet AK
    Department of Public Finance & Tax Law
    Gazi University
    ahmetak@gazi.edu.tr

    Abdullah Burhan BAHÇE
    Department of Finance
    Dumlupinar University
    abdullah.bahce@dpu.edu.tr

    Öner GÜMÜS
    Department of Finance
    Dumlupinar University
    oner.gumus@dpu.edu.tr