Onur Serakibi | Queen Mary, University of London (original) (raw)
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Papers by Onur Serakibi
Financial crises which usually arises due to the lack of regulatory oversight cause the declin... more Financial crises which usually arises due to the lack of regulatory oversight cause the decline in the economic activites which is going on a global scale in a so complex way.In this study we investigate the shadow banking system which is the primary cause of the 2008 global financial crisis which is a also called the worst financial crisis after the 1929 great depression.In the study the term “Subprime Mortgage” which is the underlying cause of the 2008 crisis will also be explained in details.
In this study, an overall assessment of the article 5 of the OECD Model Tax Convention will be ma... more In this study, an overall assessment of the article 5 of the OECD Model Tax Convention will be made and the conditions that constitute a permanent establishment for the non-resident companies, operating in Turkey, will be discussed in the light of the OECD commentaries on the articles of the model tax convention.
In this dissertation, we investigate the hypothesis that monetary policy responds tomovements ... more In this dissertation, we investigate the hypothesis that monetary policy responds tomovements in asset prices.In the study the arguments in favor and against the above hypothesis will be studied, the empirical framework will be discussed and the hypothesis will be tested. In theinvestigation, we adopt the Taylor rule as the empirical framework and used its standard andaugmented versions in order to reach a conclusion.In this study, we will especially explore thatwhether the stock market movements play a crucial role in shaping monetary policy either directlyor indirectly in Turkey between the years 1997 and 2012.
2501050402 Tez Danışmanı: Doç. Dr. Binhan Elif YILMAZ İSTANBUL-2012 iii TÜRK VERGİ SİSTEMİNDE GEL... more 2501050402 Tez Danışmanı: Doç. Dr. Binhan Elif YILMAZ İSTANBUL-2012 iii TÜRK VERGİ SİSTEMİNDE GELİR VERGİSİ VE KDV'NİN GELİR DAĞILIMI ÜZERİNDEKİ ETKİLERİ İzzet Onur SERAKİBİ ÖZ Bu çalışmada Türk vergi sisteminde Gelir Vergisi ve KDV'nin gelir dağılımı üzerindeki etkileri incelenmektedir. Gelir dağılımı konusuna yalnız Türkiye özelinde değil Dünya genelinde bakıldığında, gelişmekte olan ülkelerle beraber gelişmiş ülkelerde de gelir eşitsizlikleri gözlenmektedir. Liberal ekonomilerin çoğunlukla hakim olduğu global piyasalarda devletler kendi anayasalarından kaynaklanan zorunluluklarla sosyal devlet anlayışının gereklerini yerine getirmeye çalışmaktadırlar. Günümüz şartlarında ise sosyal devlet olabilmenin en temel unsurlarından birisi toplumu oluşturan bireyler arasındaki gelir düzeyi uçurumlarının kapatılması ve yoksullukla etkin bir şekilde mücadele etmektir. Devletin kamu finansmanını sağlamak amacıyla vergi toplaması gerekmektedir. Bu çalışmada bir çok unsurdan olumsuz şekilde etkilenen gelir dağılımı üzerinde Gelir Vergisinin olumlu KDV'nin ise olumsuz etkiler yarattığı görüşü savunulacaktır. Çalışmanın birinci ve ikinci bölümlerinde Vergi ve Gelir Dağılımı kavramları iktisat ve maliye literatürlerinde önde gelen yazarların görüşleri çerçevesinde teorik seviyede açıklanmaya çalışılacaktır. Çalışmanın üçüncü bölümünde evrensel düzeyde teorik çerçevesi çizilen vergilemenin Türk vergi sistemindeki Gelir Vergisi ve KDV uygulamalarından bahsedilecek ve bu vergilerin gelir dağılımı üzerindeki etkileri açıklanacaktır.
The term fair value reporting reflects a financial reporting standard whichaims to present financ... more The term fair value reporting reflects a financial reporting standard whichaims to present financial statements to be measured by fair value as a valuationtechnique rather than with their historical cost. Those concepts of fair value andhistorical cost are some of the basic instruments which help to measure changes infinancial condition of the entities. Since the objective of financial reporting is to provide financial information about the entity that is useful in making financialdecisions accounting regulators mostly develop and adopt accounting standards based on this approach. The fair value reporting is a popular argument among notonly in accounting professionals but finance professionals as well.The results of valuating some elements of balance sheet by fair value accounting (FVA) or historical cost accounting (HCA)can affect the financial conditions of the entities inthe first place which is very usual but the problem and the basis of the debate relieson the latter which ll be examined at the further stages of this essay.
Drafts by Onur Serakibi
Game theory is one of the most significant theories developed in the field of behavioral economic... more Game theory is one of the most significant theories developed in the field of behavioral economics. Especially after the release of the Hollywood movie “ A Beatiful Mind” which tells the story of the Nobel (economics) prize winner John Nash, Game theory, which has a wide range of application in social and natural science, has became much more familier among the society. In this study we will discuss the basic elements of the game theory briefly and then an example will be illustrated for the dominant strategy in simultaneous games.
Financial crises which usually arises due to the lack of regulatory oversight cause the declin... more Financial crises which usually arises due to the lack of regulatory oversight cause the decline in the economic activites which is going on a global scale in a so complex way.In this study we investigate the shadow banking system which is the primary cause of the 2008 global financial crisis which is a also called the worst financial crisis after the 1929 great depression.In the study the term “Subprime Mortgage” which is the underlying cause of the 2008 crisis will also be explained in details.
In this study, an overall assessment of the article 5 of the OECD Model Tax Convention will be ma... more In this study, an overall assessment of the article 5 of the OECD Model Tax Convention will be made and the conditions that constitute a permanent establishment for the non-resident companies, operating in Turkey, will be discussed in the light of the OECD commentaries on the articles of the model tax convention.
In this dissertation, we investigate the hypothesis that monetary policy responds tomovements ... more In this dissertation, we investigate the hypothesis that monetary policy responds tomovements in asset prices.In the study the arguments in favor and against the above hypothesis will be studied, the empirical framework will be discussed and the hypothesis will be tested. In theinvestigation, we adopt the Taylor rule as the empirical framework and used its standard andaugmented versions in order to reach a conclusion.In this study, we will especially explore thatwhether the stock market movements play a crucial role in shaping monetary policy either directlyor indirectly in Turkey between the years 1997 and 2012.
2501050402 Tez Danışmanı: Doç. Dr. Binhan Elif YILMAZ İSTANBUL-2012 iii TÜRK VERGİ SİSTEMİNDE GEL... more 2501050402 Tez Danışmanı: Doç. Dr. Binhan Elif YILMAZ İSTANBUL-2012 iii TÜRK VERGİ SİSTEMİNDE GELİR VERGİSİ VE KDV'NİN GELİR DAĞILIMI ÜZERİNDEKİ ETKİLERİ İzzet Onur SERAKİBİ ÖZ Bu çalışmada Türk vergi sisteminde Gelir Vergisi ve KDV'nin gelir dağılımı üzerindeki etkileri incelenmektedir. Gelir dağılımı konusuna yalnız Türkiye özelinde değil Dünya genelinde bakıldığında, gelişmekte olan ülkelerle beraber gelişmiş ülkelerde de gelir eşitsizlikleri gözlenmektedir. Liberal ekonomilerin çoğunlukla hakim olduğu global piyasalarda devletler kendi anayasalarından kaynaklanan zorunluluklarla sosyal devlet anlayışının gereklerini yerine getirmeye çalışmaktadırlar. Günümüz şartlarında ise sosyal devlet olabilmenin en temel unsurlarından birisi toplumu oluşturan bireyler arasındaki gelir düzeyi uçurumlarının kapatılması ve yoksullukla etkin bir şekilde mücadele etmektir. Devletin kamu finansmanını sağlamak amacıyla vergi toplaması gerekmektedir. Bu çalışmada bir çok unsurdan olumsuz şekilde etkilenen gelir dağılımı üzerinde Gelir Vergisinin olumlu KDV'nin ise olumsuz etkiler yarattığı görüşü savunulacaktır. Çalışmanın birinci ve ikinci bölümlerinde Vergi ve Gelir Dağılımı kavramları iktisat ve maliye literatürlerinde önde gelen yazarların görüşleri çerçevesinde teorik seviyede açıklanmaya çalışılacaktır. Çalışmanın üçüncü bölümünde evrensel düzeyde teorik çerçevesi çizilen vergilemenin Türk vergi sistemindeki Gelir Vergisi ve KDV uygulamalarından bahsedilecek ve bu vergilerin gelir dağılımı üzerindeki etkileri açıklanacaktır.
The term fair value reporting reflects a financial reporting standard whichaims to present financ... more The term fair value reporting reflects a financial reporting standard whichaims to present financial statements to be measured by fair value as a valuationtechnique rather than with their historical cost. Those concepts of fair value andhistorical cost are some of the basic instruments which help to measure changes infinancial condition of the entities. Since the objective of financial reporting is to provide financial information about the entity that is useful in making financialdecisions accounting regulators mostly develop and adopt accounting standards based on this approach. The fair value reporting is a popular argument among notonly in accounting professionals but finance professionals as well.The results of valuating some elements of balance sheet by fair value accounting (FVA) or historical cost accounting (HCA)can affect the financial conditions of the entities inthe first place which is very usual but the problem and the basis of the debate relieson the latter which ll be examined at the further stages of this essay.
Game theory is one of the most significant theories developed in the field of behavioral economic... more Game theory is one of the most significant theories developed in the field of behavioral economics. Especially after the release of the Hollywood movie “ A Beatiful Mind” which tells the story of the Nobel (economics) prize winner John Nash, Game theory, which has a wide range of application in social and natural science, has became much more familier among the society. In this study we will discuss the basic elements of the game theory briefly and then an example will be illustrated for the dominant strategy in simultaneous games.