The aim of this research is to enhance desirability optimization models to create a global healthcare competitiveness index (GHCI) covering 53 countries with gross domestic product per capita (GDP PC) of over $10,000. The GHCI is defined as an index that reveals the progress and quality of the healthcare systems in countries providing their patients with easier access opportunities to healthcare services within the scope of this work. Methods of statistical analysis have been adopted together with optimization models and techniques in this research. The optimum and feasible values of the factors considered influential on objective functions have been determined as the basis of healthcare expenditure (HE) and GHCI in those relevant countries. Those released optimum outcomes are displayed between 0.64 and 0.66 in terms of desirability value. The GHCI values of those aforementioned countries range from 0 to 6. The computed average of the GHCI values of those countries is estimated as 2.4758. Finally, GHCI values of 53 countries have been calculated to set the current basis of desirability optimization models. These findings will be deemed as the basic essence of those prospective theories to be established for the future researches to constitute a new index to measure the competitiveness of healthcare systems in various countries all over the world.

This research suggests that the under-one-roof taxation and incentives approach combined with a regularly adjusted subsidy may be the best course of action for learning by doing in renewable energy technology. In terms of financial investment, the study looks at how tax incentives and other forms of support for renewable energy sources are evaluated. The essential features of renewable energy sources are that they help to protect the environment, and renewable energy investments are a hot topic on the agendas of many countries. The Turkish energy market has been exposed to the liberalization process. So, the government, investors, and the people of the country are the main owners of these projects. Each partner directly or indirectly affects these investments or is involved in them. These things should be managed in a way that keeps the whole system in balance. This method turns the problem into a multi-objective optimization problem, with the goal of maximizing the benefits for all stakeholders. This research investigates the items related to renewable energy investments to analyse the risk factors for system risk mitigation and tax approaches.

Since the Industrial Revolution, the increase in greenhouse gas emissions has led to a significant rise in global temperatures compared to the pre-industrial period. This development has heightened the importance of carbon pricing policies in combating climate change. This study aims to examine the effects of carbon pricing instruments, carbon taxes and emissions trading systems (ETS) on carbon dioxide (CO₂) emissions in OECD countries. A panel data analysis covering the period 2002–2023 was conducted, taking into account structural differences across countries as well as shared economic dynamics. The findings indicate that both carbon taxes and ETS mechanisms are effective in reducing CO₂ emissions in the long run. Moreover, while increased industrial activity contributes to higher emissions, a greater share of renewable and nuclear sources in the energy mix is found to support emission reduction. The study demonstrates that carbon pricing policies exert limited short-term effects but generate structural and lasting impacts in the long term. The findings are consistent with the existing literature and theoretical framework. Achieving permanent reductions in emissions requires a comprehensive policy approach that not only implements carbon pricing, but also strengthens energy efficiency and fuel substitution in the industrial sector while continuously increasing the share of clean sources in the energy supply. The analysis shows that carbon taxes and emissions trading systems (ETS) are effective in reducing emissions over the long run in OECD countries, and that their success varies depending on countries’ energy profiles and policy designs. These results underline that a well-designed and complementary carbon pricing framework is critical for achieving a sustainable transition.

En tr Government collects tax from citizens to finance public services by means of compulsory execution. It is essential to collect those taxes in time at real amounts by bearing the authorization of tax-raising power which reflects virtual essence of the government’s monetary sovereignty to provide public benefit. Some rules regarding to fundamental and procedural issues were devised in the field of tax procedural law to regulate the taxation procedures properly between individuals and the government. As known, those regulations related to procedural law and rules precede those fundamental rules because it is essential to enforce procedural rules properly to impose the essence of fundamental rules. For this reason, it is assumed that irregularity will occur unless those laws and rules are obeyed in the Tax Procedure Law. Since those special irregularities are deemed as misdemeanour in accordance with the Tax Procedure Law, such acts find field of enforcement in the Misdemeanour Law numbered 5326. The irregularity practices are deemed to be as tax misdemeanour according to the Tax Procedure Law because those sanctions to be imposed as a consequence of special irregularities are modified as irregularity practices for which administrative penalty is effectuated. In this study, commencing from the concept of irregularity practices, discrimination of crime and misdemeanour issues are dealt with and the conceptual nature of those irregularity practices which are another version of misdemeanour and those enforcements related to those acts are also revealed singly by considering the current legal regulations. Devlet kamu hizmetlerinin finansmanı için vatandaşlardan cebri icra yoluyla vergi toplamaktadır. Devletin mali egemenliğinin bir görünümü niteliğinde olan vergilendirme yetkisiyle toplanan vergilerin zamanında ve gerçek tutarlarında ödenmesi kamu yararının sağlanması için oldukça önemlidir. Vergilendirme sürecinin birey ve devlet arasında sağlıklı seyredebilmesi için vergi hukuku alanında esasa ve şekle ilişkin kurallar getirilmiştir. Bilindiği gibi usule ilişkin kurallar esastan önce gelmektedir zira, esasın doğru uygulanabilmesi için usule ilişkin kuralların yerinde uygulanması gerekmektedir. Dolayısıyla vergilendirmenin sağlıklı yapılabilmesi için Vergi Usul Kanunu’nda düzenlenen usul kurallarına uyulmaması halinde bir usulsüzlük söz konusu olacaktır. Kabahat olarak kabul edilmesi sebebiyle özel usulsüzlük fiilleri VUK’nun yanı sıra 5326 sayılı Kabahatler Kanunu’nda uygulama alanı bulmaktadır. Vergi usul hukukunda özel usulsüzlük fiilleri vergi kabahati olarak nitelendirilmiştir çünkü özel usulsüzlük fiilleri sonucunda uygulanacak yaptırımlar idari para cezası niteliğindedir. Bu çalışmada, usulsüzlük kavramından hareketle usulsüzlük fiillerinin suç ve kabahat ayrımı üzerinde durulmuş ve usulsüzlük çeşitlerinden olan özel usulsüzlük fiillerinin kavramsal mahiyeti ve bu fiillere ilişkin yaptırımlar tek tek ele alınarak mevcut yasal düzenlemeler ortaya konulmuştur.

SOCIAL MENTALITY AND RESEARCHER THINKERS JOURNAL (SMART JOURNAL)

Kanun Yolundan Vazgeçme (KYV) müessesesi, mahkemelerce verilmiş ancak kesinleşmemiş kararlara karşı mükelleflerin istinaf veya temyiz yoluna başvurmaktan vazgeçmeleri durumunda belirli indirimler uygulanmasını içermektedir. Çalışmada, KYV müessesesinin hukuki niteliği, işleyişi ve uygulamada ortaya çıkan avantajları ile eleştiriler detaylı bir şekilde incelenmiştir. KYV’nin yargı süreçlerini kısaltarak mükelleflerin yükümlülüklerini daha hızlı yerine getirmelerine olanak tanıyabileceği ve idarenin vergi tahsilat sürecini hızlandırma potansiyeline sahip olduğu değerlendirilmiştir. Çalışmada, KYV müessesesinin etkinliğini değerlendirebilmek amacıyla, Türk vergi yargısının mevcut durumu üzerine analiz yapılmış ve bu analize temel oluşturmak için çeşitli adli istatistikler kullanılmıştır. KYV müessesesi, vergi uyuşmazlıklarında hızlı ve ekonomik çözümler sunar, ancak etkinliği için indirim oranlarının farklılaştırılarak kapsamının genişletilmesi gerekmektedir.