{"id":"https://openalex.org/W2908220072","doi":"https://doi.org/10.30586/pek.449538","title":"Oda\u015f\u0131k Vergi M\u00fckellefiyetine \u0130li\u015fkin \u00d6zellik Arz Eden Hususlar","display_name":"Oda\u015f\u0131k Vergi M\u00fckellefiyetine \u0130li\u015fkin \u00d6zellik Arz Eden Hususlar","publication_year":2018,"publication_date":"2018-12-30","ids":{"openalex":"https://openalex.org/W2908220072","doi":"https://doi.org/10.30586/pek.449538","mag":"2908220072"},"language":"tr","primary_location":{"id":"doi:10.30586/pek.449538","doi":"https://doi.org/10.30586/pek.449538","is_oa":true,"landing_page_url":"https://doi.org/10.30586/pek.449538","pdf_url":"https://dergipark.org.tr/en/download/article-file/613710","source":{"id":"https://openalex.org/S4210215258","display_name":"Politik Ekonomik Kuram","issn_l":"2587-2567","issn":["2587-2567"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Politik Ekonomik Kuram","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/en/download/article-file/613710","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052042527","display_name":"Sel\u00e7uk Buyruko\u011flu","orcid":"https://orcid.org/0000-0003-4335-1575","observed_orcids":["https://orcid.org/0000-0003-4335-1575"]},"institutions":[{"id":"https://openalex.org/I198265615","display_name":"Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi","ror":"https://ror.org/03ejnre35","country_code":"TR","type":"education","lineage":["https://openalex.org/I198265615"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Sel\u00e7uk BUYRUKO\u011eLU","raw_affiliation_strings":["N\u0130\u011eDE \u00d6MER HAL\u0130SDEM\u0130R \u00dcN\u0130VERS\u0130TES\u0130"],"raw_orcid":"https://orcid.org/0000-0003-4335-1575","affiliations":[{"raw_affiliation_string":"N\u0130\u011eDE \u00d6MER HAL\u0130SDEM\u0130R \u00dcN\u0130VERS\u0130TES\u0130","institution_ids":["https://openalex.org/I198265615"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5052042527"],"corresponding_institution_ids":["https://openalex.org/I198265615"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"2","first_page":"50","last_page":"58"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9868000149726868,"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":0.9868000149726868,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.0044999998062849045,"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/T13138","display_name":"Legal and Constitutional Studies","score":0.0017000000225380063,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.41100001335144043},{"id":"https://openalex.org/keywords/lease-contracts","display_name":"lease agreements","score":0.46000000834465027},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.335999995470047},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.3779999911785126}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5860881805419922},{"id":"https://openalex.org/C75923793","wikidata":"https://www.wikidata.org/wiki/Q74950","display_name":"Objectivism","level":2,"score":0.5426372289657593},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.47345441579818726},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3164796233177185},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16854453086853027}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.30586/pek.449538","doi":"https://doi.org/10.30586/pek.449538","is_oa":true,"landing_page_url":"https://doi.org/10.30586/pek.449538","pdf_url":"https://dergipark.org.tr/en/download/article-file/613710","source":{"id":"https://openalex.org/S4210215258","display_name":"Politik Ekonomik Kuram","issn_l":"2587-2567","issn":["2587-2567"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Politik Ekonomik Kuram","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.gov.tr:article/449538","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/pek/issue/41949/449538","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: 2, Issue: 2\\n 50-58\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.org.tr:article/449538","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/tr/pub/pek/issue/41949/449538","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:10.30586/pek.449538","doi":"https://doi.org/10.30586/pek.449538","is_oa":true,"landing_page_url":"https://doi.org/10.30586/pek.449538","pdf_url":"https://dergipark.org.tr/en/download/article-file/613710","source":{"id":"https://openalex.org/S4210215258","display_name":"Politik Ekonomik Kuram","issn_l":"2587-2567","issn":["2587-2567"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Politik Ekonomik Kuram","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9200000166893005,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2908220072.pdf","grobid_xml":"https://content.openalex.org/works/W2908220072.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2330377269","https://openalex.org/W4242305722","https://openalex.org/W6628086432"],"related_works":["https://openalex.org/W7071850570","https://openalex.org/W2796405264","https://openalex.org/W7037998378","https://openalex.org/W3125322469","https://openalex.org/W3164578374","https://openalex.org/W4220960148","https://openalex.org/W2811314715","https://openalex.org/W3182181674","https://openalex.org/W2234355740","https://openalex.org/W7132172172"],"abstract_inverted_index":{"Kamu":[0],"gelirleri":[1],"i\u00e7erisinde":[2],"en":[3],"\u00f6nemli":[4],"paya":[5],"sahip":[6],"olan":[7,42],"vergiler":[8],"devlet":[9,44],"ve":[10,21,31,110,139,163],"m\u00fckellefler":[11,61,133],"aras\u0131ndaki":[12,134],"ili\u015fki":[13],"sonucunda":[14,25],"hazineye":[15,59],"intikal":[16],"etmektedir.":[17,93],"M\u00fckelleflerin":[18],"gelir,":[19],"harcama":[20],"servet":[22],"faaliyetlerini":[23],"ger\u00e7ekle\u015ftirmesi":[24],"vergiyi":[26,37],"do\u011furan":[27],"olay":[28],"meydana":[29],"gelecek":[30],"vergilendirme":[32],"s\u00fcreci":[33],"ba\u015flayacakt\u0131r.":[34],"Bu":[35,124],"s\u00fcre\u00e7te":[36],"nihai":[38],"olarak":[39,67],"tahsil":[40],"edecek":[41],"taraf":[43],"iken,":[45],"\u00fczerine":[46],"vergi":[47,85,88,127,164],"borcu":[48],"terett\u00fcp":[49],"eden":[50],"ger\u00e7ek":[51],"veya":[52,64],"t\u00fczel":[53],"ki\u015filer":[54],"ise":[55],"m\u00fckellef":[56,66],"olacakt\u0131r.":[57],"Vergilerin":[58],"intikalinde":[60],"kanuni,":[62],"fiili":[63],"arac\u0131":[65],"etkin":[68],"bir":[69,95],"rol":[70],"\u00fcstlenecektir.":[71],"Son":[72],"zamanlarda":[73],"ayn\u0131":[74,97,130,140],"i\u015fyerinde":[75,98,131],"birden":[76,99],"fazla":[77,100],"m\u00fckellefin":[78,101],"faaliyette":[79,102],"bulunmas\u0131":[80],"neticesinde":[81],"ortaya":[82],"\u00e7\u0131kan":[83],"oda\u015f\u0131k":[84,126],"m\u00fckellefiyeti":[86,128],"de":[87],"mevzuat\u0131":[89],"a\u00e7\u0131s\u0131ndan":[90],"farkl\u0131l\u0131k":[91],"arz":[92],"B\u00f6yle":[94],"durumda":[96],"bulunup":[103],"bulunamayaca\u011f\u0131,":[104],"i\u015fyerine":[105],"ili\u015fkin":[106],"kira":[107,135],"s\u00f6zle\u015fmesinin":[108,136],"niteli\u011fi":[109],"gerek":[111],"vergisel":[112],"gerekse":[113],"di\u011fer":[114,148],"kamu":[115],"yapt\u0131r\u0131mlar\u0131n\u0131n":[116],"ne":[117,150],"\u015fekilde":[118,151],"cereyan":[119],"edece\u011fi":[120],"tart\u0131\u015fma":[121],"konusu":[122],"olu\u015fturmaktad\u0131r.":[123,169],"\u00e7al\u0131\u015fmada,":[125],"kavram\u0131na,":[129],"bulunan":[132],"hukuki":[137],"niteli\u011fine":[138],"i\u015fyerindeki":[141],"birbirinden":[142],"ba\u011f\u0131ms\u0131z":[143],"m\u00fckelleflerin":[144],"ad\u0131na":[145],"d\u00fczenlenecek":[146],"yapt\u0131r\u0131mlar\u0131n":[147],"m\u00fckellefini":[149],"etkileyece\u011fine":[152],"yer":[153],"verilecektir.":[154],"\u00c7al\u0131\u015fman\u0131n":[155],"temel":[156],"kaynaklar\u0131n\u0131":[157],"Maliye":[158],"Bakanl\u0131\u011f\u0131n\u0131n":[159],"yay\u0131nlam\u0131\u015f":[160],"oldu\u011fu":[161,167],"\u00f6zelgeler":[162],"mevzuat\u0131n\u0131n":[165],"tabi":[166],"kanunlar":[168]},"counts_by_year":[],"updated_date":"2026-09-06T09:10:53.072986","created_date":"2019-01-11T00:00:00"}