Authors:Ahmet TEKİN; Özlem SÖKMEN GÜRÇAM Abstract: Tax Compliance refers to the timely and lawful fulfillment of tax obligations by taxpayers to ensure full tax payment. Understanding the factors influencing taxpayers' decisions to comply with tax laws is a central topic in the literature. This article presents a bibliometric analysis of academic research on Tax Compliance, covering studies published between 1983 and 2021 and indexed in the Web of Science (WoS) database. The analysis aims to provide insights and guidance for future research in this area. A total of 585 studies on Tax Compliance were identified in the WoS database, with the majority being articles primarily written in English. The United States, England, Australia, and Austria emerged as the most productive countries in terms of Tax Compliance publications. Furthermore, a notable trend is the growing number of multidisciplinary studies conducted by authors from diverse countries. To enhance future research endeavors, this study recommends exploring multiple databases and broadening search queries to include additional fields. By doing so, researchers can gain a more comprehensive understanding of Tax Compliance and its various influencing factors. This bibliometric mapping of academic studies on Tax Compliance provides a foundation for advancing knowledge and fostering informed investigations in the domain of taxation and compliance behavior. PubDate: Sun, 30 Jul 2023 00:00:00 +030
Authors:Melis KONAKÇI Abstract: The transformation of Hagia Sophia into a mosque in 2020 has been one of the major topics of public debate in Turkey. Based on the literature on populism and the role of emotions in politics, this paper analyzes the case of Hagia Sophia by suggesting a split from economy-based explanations of populism. It is argued that the case of the transformation of Hagia Sophia as a populist maneuver can be analyzed through historical context that shapes and affects the emotion of religious grievance in contemporary Turkey. This paper discusses how the AKP and President Recep Tayyip Erdoğan operationalize the case of the transformation of Hagia Sophia through religious grievances as a populist discourse to establish electoral consolidation in the wake of two large-scale crises. PubDate: Sun, 30 Jul 2023 00:00:00 +030
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