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Yurt İçi Asgari Kurumlar Vergisi Kapsamında Geçmiş Yıl Zararlarının Mahsubu
(2025) Yazicioglu, Alara Efsun
With the Law No. 7524 of 28 July 2024 Relating to an Amendment of Tax Laws and Certain Other Laws and Statutory Decree No. 375, in addition to the provisions regarding the global minimum corporate income tax, regulations related to a domestic minimum corporate income tax were, once again, added to our legislation. The explanations provided in the Corporate Income Tax General Communiqué No: 1, indicating that the losses from previous years will not be deducted from the taxable base of the domestic minimum corporate income tax, has caused controversy in practice. It has been argued that taxation will occur even when no profits are made and that the ability to pay principle will be disregarded. This contribution mainly examines whether the non-deductibility of the previous years’ losses from the domestic minimum corporate income tax base is in contradiction with our general tax system and whether the explanations provided by the Communiqué are going beyond the framework designated by the provisions of the Corporate Income Tax Law. In line with these purposes, first, general explanations regarding the calculation of the taxable profit and the loss carry-forward mechanism are given, then the regulations relating to loss carry-forward within the scope of the previous domestic minimum corporate tax practices are examined. In the light of this information, the lack of the possibility to carry forward losses from previous years within the scope of the new domestic minimum corporate tax, which will be applied as of 2025, is analyzed from a legal perspective.
Yüksek Enerji Verimli Bina Tasarımında Güzergahlar, Eşik Değerler ve Sıra Dışı Noktalar
(2024) Yılmaz, Burcu Çiğdem
Binalarda ortaya çıkan yüksek enerji tüketim seviyesi, uygulanmakta olan çeşitli enerji verimliliği yönetmelik ve standartlarıyla kontrol altına alınmaya çalışılmak- la birlikte, nüfus artışı, buna bağlı bina stoğunun büyümesi, teknolojik gelişmeler, bina kullanıcılarının konfor beklentileri, küresel ısınmaya bağlı soğutma enerjisi yüklerinin artması gibi birçok nedenle artış göstermektedir. Bu çalışmanın amacı, binalardaki enerji verimliliği seviyelerini, sınırlarını ve po- tansiyel aykırı değerleri mevzuatlar, çeşitli vaka çalışmaları ve literatür üzerinden tartışmaktır. Bu nedenle, bu makalenin odaklandığı ana tartışma, minimum gerek - sinim seviyelerinin ötesinde neyin olduğunu, maliyet açısından optimum enerji ve - rimliliği seviyelerinin sınırlarının ne olduğunu ve neredeyse sıfır enerjili binalara ulaşmak için aykırı değerlerin nerede aranacağını araştırmayı amaçlar
When Care Faces Violence: Anticipatory Grief, Chronic Vigilance, and Ambiguous Loss Among Street Dog Care-Givers in Istanbul
(MDPI, 2026) Yildirim, Mine
This article examines how Turkey's 2024 amendment to the Animal Protection Law reshapes volunteer caregiving for free-roaming dogs in Istanbul by reconfiguring the practical conditions under which care is sought, coordinated, and sustained. Drawing on 43 in-depth interviews and five months of fieldwork (1 July-30 November 2025), this study combines constructivist grounded theory with reflexive thematic analysis to trace how legal change is encountered through everyday governance interfaces and how these encounters reorganize caregivers' routines, capacities, and moral worlds. The analysis yields four interlocking findings. First, caregivers describe a temporality of living in pre-loss, in which anticipated removal, disappearance, and uncertain outcomes generate chronic vigilance, anticipatory grief, and ambiguous loss without closure. Second, caregiving is increasingly recalibrated as risk management: commitments persist, but intervention narrows through heightened exposure to complaints, reputational scrutiny, and fears that help-seeking may backfire. Third, institutional pathways-hotlines, shelter intake, and municipal responses-are experienced as discretionary and opaque, producing a fluctuating threshold between assistance and harm that conditions whether caregivers engage official systems at all. Fourth, this study identifies a recurring veterinary bottleneck at the street-clinic-recovery handover, where limited short-term holding capacity stalls treatment trajectories and displaces recovery labor into precarious domestic and informal spaces. Together, these findings argue that caregiver well-being is not ancillary to animal welfare governance but constitutive of it. It shapes the continuity of monitoring, the timeliness of intervention, and the everyday mediation through which coexistence is maintained under intensified legal and political pressure.
Citation - Scopus: 10
Validation of Morality as Cooperation Questionnaire in Turkey, and Its Relation to Prosociality, Ideology, and Resource Scarcity
(Hogrefe Publishing GmbH, 2021) Yilmaz, Onurcan; Doǧruyol, Burak; Harma, Mehmet
Vergi İdaresinin Dijital Dönüşümünün Mükellefler üzerinde Yarattığı Temel Etkiler
(2024) Yazicioglu, Alara Efsun
Vergi idaresinin dijital dönüşümü mükellefler üzerinde önemli etkiler yaratmakta ve süreç iler- ledikçe bu etkiler de kuvvetlenmektedir. Çalışma kapsamında, farklı dijital dönüşüm aşamalarına da değinilerek, dijital dönüşüm sürecinde mükelleflerin karşı karşıya kalması kuvvetle muhtemel olan en temel üç etki irdelenmiştir. Bu etkiler hizmet kalitesinin artması ve uyum maliyetlerinin azalması, büyük veri kara listeleri nedeniyle oluşabilecek sorunlar ve mükellef verilerinin korun- ması alanında yaşanabilecek problemlerdir.