Submission Open for IJTEM Volume-3, Number-5, October 2020 | Submission Deadline- 15 October, 2020

International Journal of Tax Economics and Management

All Articles

IJTEM 1/1

Was Wealth Tax Levied in Turkey Between 1942 and 1943 A Crisis?

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Özer ÖZÇELIK ; Öner GÜMÜS    Page 1-12 773 (Abstract Views)

Wealth tax was levied in Turkey in the period which World War II was on the agenda of the World. Put it differently, economic conditions of Turkey was quite bad. To meet the necessities occuring due to the bad conditions, Turkish government levied this tax. Then, an act known as wealth tax act was released. The amount of this tax was unusual.

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IJTEM 1/1

Validity of Malthusian Theory of Population in 20th Century in Terms of Using Scientific Technology to the Economic Growth and Strength

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Mahfuzur Rahman    Page 13-21 509 (Abstract Views)

In the late eighteenth century, in 1798, England's renowned economist Thomas Malthus, in his book ‘Essay on the Principal of Population’1, propounded a stirring theory about population, according to his name, it is called the Malthusian Population Theory. Malthus discussed the problem of population increase in the food supply and the scarcity of production rule. According to Malthus, population increases in geometric rates and food production increases at arithmetical rate. In the twentieth century, we will see how logical the population theory of Malthus is in today's world and how unreasonable. Although the population theory of Malthus is somewhat true for the underdeveloped countries.

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IJTEM 1/1

Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure

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Ahmet AK    Page 22-36 773 (Abstract Views)

Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly.

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IJTEM 1/1

Tax & Value Added Tax—In View of Bangladesh

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Md. Ashiquzzaman    Page 37-48 444 (Abstract Views)

Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic and social development.

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IJTEM 1/1

The Possible Effects of Personal Income Tax and Value Added Tax on Consumer Behaviors

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Ahmet AK ; Öner Gümüs    Page 49-58 1172 (Abstract Views)

In economics literature, it is accepted that all people are rational and they try to maximize their utilities as possible as they can. In addition, economic theories are formed with the assumptions not suitable to real life. For instance, indifference curves are drawn with the assumptions that there are two goods, people are rational, more is preferred to less and so on. Hence, the consumer behaviors are guessed according to this analysis. Nevertheless, these are invalid in real life.

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