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 2/1

The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments

open access

Fatih Saracoglu ; Öner Gümüs ; Yunus Emre Ülkü    Page 1-11 453 (Abstract Views)

In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation assessment commission and assessment of explanation included in this application have been revealed roughly and they have been assessed by considering different perspectives. .

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IJTEM 2/1

Analysis of the Effect of Sharia Stock Trading Activity Factors and Macroeconomic Factors on the Performance of Sharia Stocks in the Capital Market in Indonesia

open access

Teddy Sumirat Bassar    Page 12-28 461 (Abstract Views)

This research aimed to analyze the influence of sharia stock trading activity and macroeconomic factors on the performance of Sharia stocks in the capital market in Indonesia. The theoretical foundation used in this research was the Capital Asset Pricing Model (CAPM), which was a model that connects the expected rate of return with the risk of balanced market conditions. In addition, the theory of Arbitrage Pricing Theory (APT) which has the view that the expected return for a security will be influenced by several risk factors. Shariastock performance measurement was carried out using the Sharpe Index evaluation measuring instrument. The Sharpe index measures portfolio performance by connecting between returns and total risks as indicators.

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IJTEM 2/1

Free Market Economy and Capitalism

open access

Ania Symanska    Page 29-41 192 (Abstract Views)

This is an article containing various topics of capitalism. Here we can learn the features of capitalism. Besides the background of capitalism are presented here. Some philosophers who established this type of economy will be explained here. I presented some criticisms here also against this type of economy.

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IJTEM 2/1

Islamic Banking in Bangladesh: Progress and Potentials

open access

Mahadi Hasan    Page 42-61 225 (Abstract Views)

This is a brief discussion on Islamic banking of Bangladesh. In this article, we will represent some bank’s statement and data. Here there is a great presentation on rapid growth in Islamic banking. Besides the evolution and future of Islamic banking are being presented. The information about success and related many things are being presented in this article.

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IJTEM 2/1

Money Laundering and Aspects

open access

Shirley B. Woodson    Page 62-71 250 (Abstract Views)

Money Laundering is a topic which is important to know. In this article, we will discuss more topics related to money laundering. We will discuss the way of laundering. We will suggest some aspects to resolve this problem. Importantly, how this can affect to others that will be revised here.

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