M.A. Theses
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Browsing M.A. Theses by Subject "Fiscal policy -- Turkey."
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Item Gender equality and taxation : a critical analysis of Turkish tax policy(Thesis (M.A.) - Bogazici University. Institute for Graduate Studies in Social Sciences, 2023., 2023) Aydoğuş, Dilara.; Kolluoğlu, Biray.Despite developments in women’s role in contemporary societies they still face inequalities in different forms, including taxation which exacerbate the existing gender bias in various ways. In that regard, the examination of taxation policies and their gender equality outcomes is of great importance due to the interconnection between citizenship, tax obligation, and representation. Aiming to address the gap in the literature, this thesis examines gender bias in terms of Turkish tax policy based on women’s different roles as production, consumption, and reproduction. It is revealed that direct taxes exacerbate indirect gender bias by applying lower tax rates on riskier investment tools that are found to be used less by women. On the other hand, tax policies endorse women’s inclusion into production by providing tax deductions. Notwithstanding that, it is also seen that regarding consumption, taxes aggravate gender bias by applying high rates of value-added tax on the products that are solely and indispensably used by women (or used for child care). By conducting a gendered analysis of electoral seats, political agendas, and voluntary gender quotas, these findings are found related to the lack of political representation of women. Furthermore, it is concluded that the tax system and tax collection method in Turkey exacerbates women’s tax consciousness, which results in women relinquishing their political representation. Hence, it is revealed that the gender discriminations arising from Turkish tax policy and the lack of political representation of women are interrelated matters.Item The role of domestic politics in the 2006 corporate tax reform in Turkey(Thesis (M.A.) - Bogazici University. Institute for Graduate Studies in the Social Sciences, 2019., 2019.) Sarper, Şule Nur.; Yılmaz, Volkan.This thesis examines domestic political factors that made the 2006 corporate tax reform possible by exploring thematic patterns within the political debate around the reform. The 2006 reform decreased the corporate tax rate radically by 10 percent along with other regulations on corporate taxation. While the literature on tax policy changes explains the global trend of decreasing rates of corporate tax based on tax competition as an exogenous factor, this thesis investigates the role of domestic actors in the process leading to a corporate tax reform in the selected country case. The thesis relies on a thematic analysis of the following documents: policy papers published by two key business organizations and the government, media reflections of the discussions around the corporate tax reform between 2001 and 2007, and the parliamentary minutes. This thesis demonstrates that most political parties in the Turkish Parliament and the two business organizations perceived tax competition in their own interest and thus contributed to the 2006 corporate tax reform. There was a political consensus for the 2006 corporate tax reform and the preliminary legislations to ease the tax burden of corporations before the reform. The instrumental power of the selected business associations, MÜSİAD and TÜSİAD, provided them with an opportunity for interest representation during the policy formation process of the reform. This thesis argues that the 2006 corporate tax reform was one of the mechanisms of the governing party to strengthen its alliance with the business world, which sidelined the notion of tax fairness in the policy debates around the corporate tax reform.