Search results for: Tarkan Cavusoglu

Authors: Debi Konukcu Onal, Tarkan Cavusoglu

Abstract:

In modern societies, the costs of public goods and services are shared through taxes paid by citizens. However, taxation has always been a frictional issue, as tax obligations are perceived to be a financial burden for taxpayers rather than being merit that fulfills the redistribution, regulation and stabilization functions of the welfare state. The tax compliance literature evolves into discussing why people still pay taxes in systems with low costs of legal enforcement. Related empirical and theoretical works show that a wide range of socially oriented behavioral factors can stimulate voluntary compliance and subversive effects as well. These behavioral motivations are argued to be driven by self-enforcing rules of informal institutions, either independently or through interactions with legal orders set by formal institutions. The main focus of this study is to investigate empirically whether institutional particularities have a significant role in explaining the cross-country differences in the tax noncompliance levels. A part of the controversy about the driving forces behind tax noncompliance may be attributed to the lack of empirical evidence. Thus, this study aims to fill this gap through regression estimates, which help to trace the link between institutional quality and noncompliance on a cross-country basis. Tax evasion estimates of Buehn and Schneider is used as the proxy measure for the tax noncompliance levels. Institutional quality is quantified by three different indicators (percentile ranks of Worldwide Governance Indicators, ratings of the International Country Risk Guide, and the country ratings of the Freedom in the World). Robust Least Squares and Threshold Regression estimates based on the sample of the Organization for Economic Co-operation and Development (OECD) countries imply that tax compliance increases with institutional quality. Moreover, a threshold-based asymmetry is detected in the effect of institutional quality on tax noncompliance. That is, the negative effects of tax burdens on compliance are found to be more pronounced in countries with institutional quality below a certain threshold. These findings are robust to all alternative indicators of institutional quality, supporting the significant interaction of societal values with the individual taxpayer decisions.

Keywords: institutional quality, OECD economies, tax compliance, tax evasion

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Authors: Ozcan B., Koca B., Tuzcuoglu E., Cavusoglu S., Efe A., Bayraktar S.

Abstract:

A washing machine is mainly used for removing any types of dirt and stains and also eliminating malodorous substances from textile surfaces. Stains originate from various sources from the human body to environmental contamination. Therefore, there are various methods for removing them. They are roughly classified into four different groups: oily (greasy) stains, particulate stains, enzymatic stains and bleachable (oxidizable) stains. Oily stains on clothes surfaces are a common result of being in contact with organic substances of the human body (e.g. perspiration, skin shedding and sebum) or by being exposed to an oily environmental pollutant (e.g. oily foods). Studies showed that human sebum is major component of oily soil found on the garments, and if it is aged under the several environmental conditions, it can generate obstacle yellow stains on the textile surface. In this study, a parametric study was carried out to investigate the key factors affecting the cleaning performance (specifically sebum removal performance) of a washing machine. These parameters are mechanical agitation percentage of tumble, consumed water and total washing period. A full factorial design of the experiment is used to capture all the possible parametric interactions using Minitab 2021 statistical program. Tests are carried out with commercial liquid detergent and 2 different types of sebum-soiled cotton and cotton + polyester fabrics. Parametric results revealed that for both test samples, increasing the washing time and the mechanical agitation could lead to a much better removal result of sebum. However, for each sample, the water amount had different outcomes. Increasing the water amount decreases the performance of cotton + polyester fabrics, while it is favorable for cotton fabric. Besides this, it was also discovered that the type of textile can greatly affect the sebum removal performance. Results showed that cotton + polyester fabrics are much easier to clean compared to cotton fabric

Keywords: laundry, washing machine, low-temperature washing, cold wash, washing efficiency index, sustainability, cleaning performance, stain removal, oily soil, sebum, yellowing

Procedia PDF Downloads 97