{"id":"https://openalex.org/W2811314715","doi":"https://doi.org/10.26468/trakyasobed.406279","title":"VERG\u0130 M\u00dcKELLEF\u0130 - MAL\u0130 M\u00dc\u015eAV\u0130R \u0130L\u0130\u015eK\u0130LER\u0130NDE YETK\u0130 -SORUMLULUK SORUNSALI (GENEL SORUNLAR VE BAZI YARGI KARARLARI I\u015eI\u011eINDA DE\u011eERLEND\u0130RMELER)","display_name":"VERG\u0130 M\u00dcKELLEF\u0130 - MAL\u0130 M\u00dc\u015eAV\u0130R \u0130L\u0130\u015eK\u0130LER\u0130NDE YETK\u0130 -SORUMLULUK SORUNSALI (GENEL SORUNLAR VE BAZI YARGI KARARLARI I\u015eI\u011eINDA DE\u011eERLEND\u0130RMELER)","publication_year":2018,"publication_date":"2018-06-27","ids":{"openalex":"https://openalex.org/W2811314715","doi":"https://doi.org/10.26468/trakyasobed.406279","mag":"2811314715"},"language":"tr","primary_location":{"id":"doi:10.26468/trakyasobed.406279","doi":"https://doi.org/10.26468/trakyasobed.406279","is_oa":true,"landing_page_url":"https://doi.org/10.26468/trakyasobed.406279","pdf_url":"https://dergipark.org.tr/tr/download/article-file/495673","source":{"id":"https://openalex.org/S4306533132","display_name":"Trakya U\u0308niversitesi sosyal bilimler dergisi/Trakya U\u0308niversitesi Sosyal Bilimler dergisi","issn_l":"1305-7766","issn":["1305-7766","2587-2451"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Trakya \u00dcniversitesi Sosyal Bilimler Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/tr/download/article-file/495673","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072989595","display_name":"Engin Hepaksaz","orcid":"https://orcid.org/0000-0003-4383-4091","observed_orcids":["https://orcid.org/0000-0003-4383-4091"]},"institutions":[{"id":"https://openalex.org/I250383648","display_name":"Izmir K\u00e2tip \u00c7elebi University","ror":"https://ror.org/024nx4843","country_code":"TR","type":"education","lineage":["https://openalex.org/I250383648"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Engin Hepaksaz","raw_affiliation_strings":["\u0130zmir Katip \u00c7elebi \u00dcniversitesi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0130zmir Katip \u00c7elebi \u00dcniversitesi","institution_ids":["https://openalex.org/I250383648"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5072989595"],"corresponding_institution_ids":["https://openalex.org/I250383648"],"apc_list":null,"apc_paid":null,"fwci":0.7585,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.78334082,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"20","issue":"1","first_page":"233","last_page":"251"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9726999998092651,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9726999998092651,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.012900000438094139,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13501","display_name":"Legal Issues in Turkey","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-agents","display_name":"tax agents","score":0.30799999833106995},{"id":"https://openalex.org/keywords/tax-accountants","display_name":"tax accountants","score":0.4480000138282776},{"id":"https://openalex.org/keywords/authority-and-responsibility","display_name":"authority and responsibility","score":0.5820000171661377},{"id":"https://openalex.org/keywords/tax-procedure-law","display_name":"tax procedure law","score":0.5740000009536743},{"id":"https://openalex.org/keywords/payment-orders","display_name":"payment orders","score":0.7170000076293945},{"id":"https://openalex.org/keywords/tax-notices","display_name":"tax notices","score":0.36000001430511475},{"id":"https://openalex.org/keywords/tax-accountant-liability","display_name":"tax accountant liability","score":0.4320000112056732},{"id":"https://openalex.org/keywords/turkish-tax-system","display_name":"Turkish tax system","score":0.5379999876022339}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5045777559280396},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.32864218950271606},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3273179531097412}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.26468/trakyasobed.406279","doi":"https://doi.org/10.26468/trakyasobed.406279","is_oa":true,"landing_page_url":"https://doi.org/10.26468/trakyasobed.406279","pdf_url":"https://dergipark.org.tr/tr/download/article-file/495673","source":{"id":"https://openalex.org/S4306533132","display_name":"Trakya U\u0308niversitesi sosyal bilimler dergisi/Trakya U\u0308niversitesi Sosyal Bilimler dergisi","issn_l":"1305-7766","issn":["1305-7766","2587-2451"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Trakya \u00dcniversitesi Sosyal Bilimler Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dspace.trakya.edu.tr:trakya/6639","doi":null,"is_oa":true,"landing_page_url":"http://dspace.trakya.edu.tr/xmlui/handle/trakya/6639","pdf_url":null,"source":{"id":"https://openalex.org/S4377196494","display_name":"DSpace - Trakya (Trakya University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I12387023","host_organization_name":"Trakya University","host_organization_lineage":["https://openalex.org/I12387023"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:acikerisim.trakya.edu.tr:20.500.14551/6639","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/trakyasobed/issue/37840/406279","pdf_url":null,"source":{"id":"https://openalex.org/S4306401406","display_name":"Trakya University's Institutional Open Access System (Trakya University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I12387023","host_organization_name":"Trakya University","host_organization_lineage":["https://openalex.org/I12387023"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:dergipark.gov.tr:article/406279","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/trakyasobed/issue/37840/406279","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\\n Volume: 20, Issue: 1\\n 233-251\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.org.tr:article/406279","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/trakyasobed/article/406279","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26468/trakyasobed.406279","doi":"https://doi.org/10.26468/trakyasobed.406279","is_oa":true,"landing_page_url":"https://doi.org/10.26468/trakyasobed.406279","pdf_url":"https://dergipark.org.tr/tr/download/article-file/495673","source":{"id":"https://openalex.org/S4306533132","display_name":"Trakya U\u0308niversitesi sosyal bilimler dergisi/Trakya U\u0308niversitesi Sosyal Bilimler dergisi","issn_l":"1305-7766","issn":["1305-7766","2587-2451"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Trakya \u00dcniversitesi Sosyal Bilimler Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9595999717712402}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2811314715.pdf","grobid_xml":"https://content.openalex.org/works/W2811314715.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1532619766","https://openalex.org/W1564544674","https://openalex.org/W1778855074","https://openalex.org/W2580820011","https://openalex.org/W2742828622","https://openalex.org/W2770881785","https://openalex.org/W2790549151","https://openalex.org/W2792777029","https://openalex.org/W2944592005","https://openalex.org/W2998791694"],"related_works":["https://openalex.org/W1503606381","https://openalex.org/W4405570680","https://openalex.org/W7164905170","https://openalex.org/W2891442412","https://openalex.org/W2305641088","https://openalex.org/W7006671830","https://openalex.org/W3101404024","https://openalex.org/W7025440588","https://openalex.org/W7034651096","https://openalex.org/W7132172172"],"abstract_inverted_index":{"Temel":[0],"bir":[1,18,22,32,53],"finansman":[2],"kayna\u011f\u0131":[3],"olarak":[4,10,20],"vergiler,":[5],"T\u00fcrk":[6],"Vergi":[7,71,103],"Sisteminde":[8],"genel":[9,138],"beyan":[11],"esas\u0131na":[12],"dayanmaktad\u0131r.":[13],"Mali":[14],"m\u00fc\u015favirler":[15,44,89],"bu":[16],"sistemin":[17],"par\u00e7as\u0131":[19],"\u00f6nemli":[21],"rol":[23],"oynamakta":[24],"ve":[25,74,86,115,137,140],"vergi":[26,29,40,56,126],"m\u00fckellefi":[27,57,127],"ile":[28,42,58,67,101,107,128],"idaresi":[30],"aras\u0131nda":[31],"k\u00f6pr\u00fc":[33],"i\u015flevi":[34],"g\u00f6rmektedirler.":[35],"Di\u011fer":[36],"taraftan":[37],"vergilendirme":[38],"s\u00fcrecinde":[39,105],"m\u00fckellefleri":[41],"mali":[43,59,84,88,98,129],"zaman":[45,46],"\u00e7e\u015fitli":[47],"problemlerle":[48],"kar\u015f\u0131":[49],"kar\u015f\u0131ya":[50],"kalmaktad\u0131rlar.":[51],"Bunlardan":[52],"tanesi":[54],"de":[55],"m\u00fc\u015favir":[60,85,117,130],"ili\u015fkilerinde":[61],"ya\u015fanan":[62],"yetki-sorumluluk":[63,94,133],"sorunudur.":[64],"Sorumluluk":[65],"konusu":[66,81,95],"ilgili":[68,108],"ana":[69],"d\u00fczenlemeler":[70],"Usul":[72],"Kanunu":[73],"3568":[75],"say\u0131l\u0131":[76],"kanunda":[77],"d\u00fczenlenmi\u015ftir.":[78],"Kanunda":[79],"sorumluluk":[80,106],"serbest":[82,96],"muhasebeci":[83,97],"yeminli":[87],"bak\u0131m\u0131ndan":[90],"\u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.":[91],"Bu":[92,123],"\u00e7al\u0131\u015fmada":[93],"m\u00fc\u015favirlerin":[99],"yetki-sorumluluklar\u0131":[100],"s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.":[102],"yarg\u0131lama":[104],"uyu\u015fmazl\u0131klar\u0131n":[109],"temel":[110],"nedenleri":[111],"'\u00f6deme":[112],"emri',":[113],"\u2018ihbarname'":[114],"'mali":[116],"sorumlulu\u011funun":[118],"ba\u015flama":[119],"zaman\u0131'":[120],"\u00fczerinde":[121],"yo\u011funla\u015fmaktad\u0131r.":[122],"\u00e7al\u0131\u015fman\u0131n":[124],"amac\u0131,":[125],"aras\u0131ndaki":[131],"ili\u015fkilerde":[132],"ili\u015fkisini":[134],"a\u00e7\u0131kl\u0131\u011fa":[135],"kavu\u015fturmak":[136],"sorunlar":[139],"baz\u0131":[141],"yarg\u0131":[142],"kararlar\u0131":[143],"\u0131\u015f\u0131\u011f\u0131nda":[144],"de\u011ferlendirmektir.":[145]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-07-10T00:00:00"}