Papers by A. S A V A S DEMİRCAN
The Journal of Academic Social Science, 2023
The study's focus is on how capitalism emerged on the historical and evolutionary stage as the ec... more The study's focus is on how capitalism emerged on the historical and evolutionary stage as the economic system of Western Christian civilisation. In particular, scaling, also known as the Christian reformation process, is a crucial step for Western cultures to take in order to overcome the stagnation of the Church era. Due to the effects of the concepts of sola seedling, sola scriptura, and sola gratia, the illumination experienced during this time period resulted in significant shifts and transformations in the socio-cultural field. The economy has been one of the areas most impacted by this process. By releasing the individual from the centralism and domination of the Church, the evolving Christian thinking appears to have led to the person being more individualized and participating more in social activities, notably in economic life. The purpose of the study is to attempt to disprove the notion that economic activities and decisions are rationally motivated. On the contrary, the choices made are also influenced by philosophical and theological concepts. Conservatism and religion have an impact on choices and behaviors in the economy. The macroeconomic effects of religious restrictions and orders on those who make the majority of economic decisions have a wide range of effects on both the political and cultural axes as well as the individual's everyday economic circumstances. As an illustration, the sanctification of the free market economy, globalization, and the political and cultural decisions made as a result can all be taken into consideration in this perspective. The Capıtalıst Codes Of Chrıstıan Faıth.
Tam Metin Bildiri
IMPORTANT, PLEASE READ CAREFULLY To be able to make a meeting online, login via https://zoom.us... more IMPORTANT, PLEASE READ CAREFULLY To be able to make a meeting online, login via https://zoom.us/join site, enter ID instead of "Meeting ID or Personal Link Name" and solidify the session. The Zoom application is free and no need to create an account. The Zoom application can be used without registration. The application works on tablets, phones and PCs. Moderator-responsible for the presentation and scientific discussion (question-answer) section of the session. Points to Take into Consideration-TECHNICAL INFORMATION Make sure your computer has a microphone and is working. You should be able to use screen sharing feature in Zoom. Attendance certificates will be sent to you as pdf at the end of the congress. Requests such as change of place and time will not be taken into consideration in the congress program. If you think there are any deficiencies / spelling mistakes in the program, please inform by e-mail until August 1, 2020 (17:00) at the latest. (All speakers required to be connected to the session 15 min before the session starts) Moderator is responsible for ensuring the smooth running of the presentation, managing the group discussion and dynamics. Before you login to Zoom please indicate your name_surname and HALL number, exp. Hall 1, Alpaslan BOZKURT 4. ULUSLARARASI MARDİN ARTUKLU BİLİMSEL ARAŞTIRMALAR KONGRESİ 7-8 Ağustos 2020, MARDİN www.artuklukongresi.org Kongre Tam Metin Kitabı 07.08.2020 FRIDAY / 10:00-12:00 (All speakers required to be connected to the session 15 min before the session starts) Moderator is responsible for ensuring the smooth running of the presentation, managing the group discussion and dynamics. Before you login to Zoom please indicate your name_surname and hall number, exp. Hall 1, Alpaslan BOZKURT
Makale
Türkiye Cumhuriyeti (TC) Anayasası'nın 73. maddesin de yer alan mali güç ilkesinin yalnızca dolay... more Türkiye Cumhuriyeti (TC) Anayasası'nın 73. maddesin de yer alan mali güç ilkesinin yalnızca dolaysız vergiler için değil aynı zamanda dolaylı vergiler için de uygulanması gerektiği aşikârdır. Dolaylı vergilerin en geniş kapsamlı olanı ve ticari, ekonomik her aşamada yaratılan katma değeri kendine konu edinmiş olan Katma Değer Vergisinin (KDV), toplum üyelerinin tüm harcama unsurlarını kapsadığı düşünüldüğünde adalet, ardılı eşitlik ve sosyal devlet kavramı daha da önem kazanmaktadır. Zira bu ilkelere dikkat edilmediği takdirde, toplumun mali gücü düşük kesimleri ciddi bir şekilde olumsuz etkilenecek ve anayasal vergilendirme ilkeleri anlamını kaybedecektir. Bu çalışmamız da, KDV'deki anayasal vergilendirme ilkelerinden olan adalet, eşitlik ve sosyal adalet ilkelerini zedeleyen unsurlar irdelenmeye ve olası çözüm önerileri üretilmeye çalışılacaktır.
Makale
Anayasal vergilendirme ilkeleri, vergilendirmede adalet, genellik ve eşitlik ilkelerini vurgulama... more Anayasal vergilendirme ilkeleri, vergilendirmede adalet, genellik ve eşitlik ilkelerini vurgulamakta böylelikle yatay ve dikey adalete atıf yapmaktadırlar. Ancak vergi uygulamalarına baktığımızda ilke olarak benimsenmiş bu konulara gereken özen ve önemin verilmediği görülmektedir. Çalışmamızda, ücret gelirlerinin vergilendirilmesinde görülen Anayasal vergilendirme ilkelerine aykırı durumlar üzerinde durulmaya çalışılacaktır.
Makale, 2020
Vergilendirme; toplumun birlikte yaşama isteğinden kaynaklanan maliyetlerin ortak finansmanı ise ... more Vergilendirme; toplumun birlikte yaşama isteğinden kaynaklanan maliyetlerin ortak finansmanı ise toplum üyelerinin de bu sorumluluğu paylaşması gerekir. Bununla beraber vergilendirmede "kim? " ve "ne kadar?" gibi mükellefiyete ve miktara ilişkin cevaplanması gereken sorular beraberinde doğrudan ve/ya dolaylı adalet kavramını gündeme getirir. Öte yandan, sadece bireysel değil toplumsal huzurun da kaynağı ve imkânı olması beklenen adalet kavramına; toplumun tümünü ilgilendirmesi açısından vergi hukuku bağlamında bakmak, vergilendirmedeki adalet anlayışına pozitif katkılar sağlayabilecektir. Çalışmamızda, İslam dininin iki temel kaynağı olan nasslar/ayetler ve hadisler bağlamında adalet anlayışı, vergilendirme ve toplumsal yaşama katkıları bağlamında irdelenmeye çalışılacaktır.
PhD Thesis, 2022
This study, which was prepared as a doctoral thesis named The Theological Archeology of Neo-Liber... more This study, which was prepared as a doctoral thesis named The Theological Archeology of Neo-Liberal Global Capitalism, aims to explain that the economic events in the globalizing world have a theological reason. Globalization is not only experienced in a political sense. It seems that the developments in the cultural and economic field have become dizzying. Considering that the influence of the changes experienced by the sense of religion, which is accepted as an important parameter of culture, is wide, the economy can be considered as another phenomenon that takes its share from this change and effect. It can be claimed that motivation is the strongest of the traces that religion leaves on the emotional world. As a matter of fact, Umberto Eco's "Look not at the truth of a belief, but at what its followers risk." statement confirms this claim. For a person who desires God's pleasure and heaven, the world is only a temporary place. In order to prove the sincerity of this human belief, he will do his best to fulfill all the orders of his belief and to design the world on the axis of this belief. So much so that economics seems to be an appropriate tool for the Western Christian world-God's consent and other eschatological hopes-to achieve this goal. Since the economy has an organic connection with the actions in life directly, the most basic reflections of belief will find a place in economic actions. It is an undeniable fact vii that concepts such as halal, haram, hell and paradise, sin and good deeds have an impact on economic actions. An important data on understanding the effect of religious sentiment on economic parameters is that the economic practices of societies with different religious beliefs are also different. It can be claimed that the economic development and growth rates between the economic reactions of the Christian Western world and the societies that believe in different religions in other geographies set a good example. In fact, it is a reality that the economic actions and abilities of different Christian denominations do not overlap with each other. The economy also seems to have the ability to significantly affect the feeling of religion. The religious perception and way of living of societies that have fallen behind in economic terms are particularly noteworthy. For example, the difference in economic development between Protestant England and Northern European Countries, Catholic Southern Italy, Portugal, Spain and Orthodox Greece. In such a case, it seems possible to argue that economic parameters change the perception of religion. In this study, many aspects of Judeo-Christian codes and their effects on capitalism have been tried to be analyzed in a historical and sociological context. In particular, the results of Jewish and Christian scriptures and clergy and the interpretation of these texts were tried to be examined in this process.
Makale
Mahremiyet kavramı yalnızca özel hayata ilişkin değil, vergilendirme söz konusu olduğunda kişinin... more Mahremiyet kavramı yalnızca özel hayata ilişkin değil, vergilendirme söz konusu olduğunda kişinin iktisadi, ticari ya da vergilendirmeye konu yapılabilecek her türlü unsuruna ilişkin bir kavramdır. Vergi hukukunda da idarenin üst hiyerarşide olması sebebi ile mükellefi idareye karşı koruma amacına yönelik bir düzenleme olarak yerini almıştır. Beyana dayanan vergi sistemlerinde vergilendirmeye ilişkin her türlü bilginin mükellef ve/veya sorumlu tarafından verildiği bir ortamda, elde edilen bilginin idare tarafından korunması ve yeni düzenlemeler ile mevcudun iyileştirilmesi mükellefin güveninin tesis edilmesinde ve gelecekte etkin bir vergilemenin yapılmasında önemli bir aşamadır. Bu çalışmada söz konusu ilkenin nasıl daha etkin uygulanması gerektiğine dair öneriler belirlenmeye çalışılmıştır.
Talks by A. S A V A S DEMİRCAN
Books by A. S A V A S DEMİRCAN
İktisadi Düşünce Çalışmaları, 2024
Küresel ve Tarihsel Perspektiften Ekonomi ve Jeopolitik, 2024
Various study shows that multidisciplinary research plays a significant role in research and book... more Various study shows that multidisciplinary research plays a significant role in research and book publishing because it gives tremendous opportunities to all scholars to share their thoughts and ideas about their field of specialization. Other researchers can also collaborate with other scholars, combine their ideas, and come up with possible brilliant research findings that can help our society in terms of economic factors like new policy formulation or can help our economic growth.
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Papers by A. S A V A S DEMİRCAN
Talks by A. S A V A S DEMİRCAN
Books by A. S A V A S DEMİRCAN