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    Identifying leading indicators of real activity and inflation for Turkey, 1988-2010: a pseudo out-of-sample forecasting approach
    (Organisation for Economic Cooperation and Development (OECD), 2013) Uluceviz, Erhan; Department of Economics; Altuğ, Sumru; Faculty Member; Department of Economics; College of Administrative Sciences and Economics; N/A
    This paper develops a set of leading indicators for industrial production growth and changes in consumer price inflation by accounting for changes in the policy regime that have occurred for the Turkish economy over the sample period 1988-2010. The choice of indicators is based on a pseudo out-of-sample forecasting exercise that is implemented by Leigh and Rossi (2002), and Stock and Watson (2003), amongst others. Our findings provide evidence on the factors determining changes in real activity and inflation over an extended sample period that encompasses episodes of volatile inflation and output growth as well as the recent experience of disinflation and normalisation for the Turkish economy.
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    The effect of tax auditing to Turkish accounting procedures
    (Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği, 2010) N/A; Uman, Onur; Teaching Faculty; N/A; N/A
    Different from early industrialized countries, the Turkish Tax Law was the most influential factor for the evolution of Turkish accounting procedures. The accounting experts who were in charge of this tax audit had their share in the development the accounting procedures and their spreading in the private sector in accordance of the tax law. Their solid education, their uncompromising efforts for implementation of tax laws, their close ties with industry which have developed during their audits and their hiring by the private companies at their retirement contributed a lot to widespreading the legal infuence over the current accounting procedures. The traditional approach of the companies regarding accounting as a tax obligation rather than a management toll contributed to their influence. The latter, though decreasing, still is present in the bookkeeping and recording. / Sanayileşmiş ülkelerden farklı olarak, Türk vergi hukuku Türk muhasebe uygulamalarının evriminde en önemli faktör olmuştur. Vergi denetiminden sorumlu hesap uzmanları, uygulamaların evriminde ve özel sektör arasında yaygınlaşmasının da önemli bir yere sahiptir. Gerek aldıkları sağlam eğitim, gerek vergi yasalarının, uygulanmasındaki taviz vermez çabaları, gerekse denetim sırasında özel sektörle kurdukları yakın bağlar ki aralarından bir çoğu emekliliklerinde özel sektöre geçmiştir, yasanın muhasebe uygulamaları üzerindeki etkisini attırmıştır. Türk şirketlerinin geleneksel olarak muhasebeyi bir yönetim aracından ziyade vergi zorunluluğu olarak algılamaları da bu etkinin pekişmesine yol açmıştır. Bu etki bugün de, azalarak da olsa sürmektedir.