Yazar "Balikcioglu, Eda" seçeneğine göre listele

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    The Effects of Firm Components of Open Joint Manufacturing Companies on Corporate Taxes
    (Sosyoekonomi Soc, 2018) Derya-Baskan, Tuba; Balikcioglu, Eda
    Firms succes, assets and lialibilities are important determinants of the development process of countries both tax revenues and investments. The aim of our study is to research the effect of firm components such as liquidity, firm size, firm level and capital structure open joint manufacturing companies' taxes that paid in our country. In this regard 10 open joint manufacturing companies examined for the period of 2010-2016 data taken from Public Disclosure Platform (KAP) using dynamic panel data. At the end of the study firm size, firm performance and capital structure has an impact of taxes paid by open joint manufacturing companies.
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    Financial Performance and Risk Areas of University Training and Research Hospital Revolving Funds
    (Turkiye Orta Dogu Amme Idaresi Enstitusu, 2018) Yilmaz, Hakki Hakan; Varol Iyidogan, Pelin; Balikcioglu, Eda
    Revolving funds have become critical institutions in terms of public finance due to our financial management system and the effects on corporate performance. In our study, the revenue, expenditure and debt structure of 42 university revolving fund hospitals are analyzed by panel data analysis for 2009-2015 period. The results of the analysis show us that change in the structure in income and expenses is a significant on revolving fund deficits and debts. The concrete steps to be taken to improve expenditure management beside increasing revenues in the university revolving funds will result in improving financial performance. The improvement of the fiscal management system based on the efficiency in the hospitals through interdisciplinary studies and the establishment of an effective internal control system are inevitable for ensuring better fiscal performance and financial sustainability.
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    The Tax Effects Of Health Expenditures On Aging Economies: Empirical Evidence On Selected Oecd Countries
    (Inst Economic Forecasting, 2017) Iyidogan, Pelin Varol; Balikcioglu, Eda; Yilmaz, H. Hakan
    The aim of our study is twofold: i) we examine the effect of aging on public health expenditures; and ii) investigate the fiscal burden of the health expenditures over the period 1965-2012 for selected OECD countries. As empirical methodology, we perform nonlinear unit root test proposed by Kapetanios et al. (2003). Afterwards, we employ Seo (2006) cointegration test based on a threshold vector error correction model (TVECM). We find evidence supporting the impact of aging population on the public health expenditures, thus on the tax burden for all countries with the exception of Japan, Sweden and the US.