Gülsüm Gürler Hazman profile image
Gülsüm Gürler Hazman Prof. Dr. Afyon Kocatepe Üniversitesi İİBF Maliye Bölümü
Publication 20 Review 4 CrossRef Cited 6 TR Dizin Cited 7
20 Publication
4 Review
6 CrossRef Cited
7 TR Dizin Cited
0000-0002-9953-4330

Research Fields

Policy of Treasury Public Economics - Taxation and Revenue

Institution

Afyon Kocatepe Üniversitesi İİBF Maliye Bölümü

Popular Publications

Relationship of Indirect Taxes and Inflation: Turkey Experiences
Authors: Gülsüm Gürler Hazman , Almina Derya Bıçaksız
Published: 2022 , Journal of Economics Business and Finance Research
DOI: 10.38009/ekimad.1094990
CITED 3 FAVORITE 2 TOTAL DOWNLOAD COUNT 1823

3

2

1823

SAĞLIK HİZMETLERİNDE YATIRIM HARCAMALARININ HASTANE HİZMETLERİ VE HİZMET KALİTESİNE ETKİSİ: AMPİRİK BİR ÇALIŞMA
Authors: Gülsüm Gürler Hazman , Mustafa Küçükilhan
Published: 2013 , Nevşehir Hacı Bektaş Veli University Journal of ISS
DOI: -
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 1919

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1

1919

Eğitim Hizmetinin Sunumunda Yetki Dağılımı: Türkiye Üzerine Ampirik Bir Çalışma
Authors: Gülsüm Gürler Hazman , Mustafa Küçükilhan
Published: 2019 , Journal of Social Sciences and Humanities Researches
DOI: -
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 1218

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1218

Effectiveness of Employment Policy Incentives: Comparison of Turkey and EU
Authors: Gülsüm Gürler Hazman , Yunus Emre Yayla
Published: 2021 , Research Journal of Public Finance
DOI: -
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 1224

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1

1224

Global Minimum Corporate Tax within the Scope of Base Erosion and Profit Shifting Project
Authors: Almina Derya Bıçaksız , Gülsüm Gürler Hazman
Published: 2026 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.1731016
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 577

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577

Publications

Global Minimum Corporate Tax within the Scope of Base Erosion and Profit Shifting Project
Authors: Almina Derya Bıçaksız , Gülsüm Gürler Hazman
Published: 2026 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.1731016
FAVORITE 1 TOTAL DOWNLOAD COUNT 577

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577

The Evaluation of the Automatic Individual Retirement System from the Perspective of Public Employees
Authors: Burcu Tıpırdamaz , Gülsüm Gürler Hazman
Published: 2025 , Journal of Public Finance Studies
DOI: 10.26650/mcd2025-1681809
FAVORITE 0 TOTAL DOWNLOAD COUNT 508

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508

Evaluation of the Results of Incentives Offered in the Organized Industrial Zone: The Example of Uşak Province
Authors: Neslihan Çalışkan , Gülsüm Gürler Hazman
Published: 2025 , Journal of Management and Economics
DOI: 10.18657/yonveek.1515333
FAVORITE 0 TOTAL DOWNLOAD COUNT 813

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813

VERİ ZARFLAMA ANALİZİ İLE OECD ÜYESİ ÜLKELERİN ÇEVRE KORUMA HARCAMALARI ETKİNLİĞİNİN ÖLÇÜLMESİ
Authors: Senem Koç Arslan , Gülsüm Gürler Hazman
Published: 2024 , Yönetim Bilimleri Dergisi
DOI: 10.35408/comuybd.1463590
FAVORITE 0 TOTAL DOWNLOAD COUNT 688

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688

Determinants of the Effectiveness of Environmental Protection Expenditures of OECD Countries: Two-Stage Data Envelopment Analysis
Authors: Senem Koç Arslan , Gülsüm Gürler Hazman
Published: 2024 , Journal of Customs and Trade
DOI: 10.70490/gumrukticaretdergisi.1536364
FAVORITE 0 TOTAL DOWNLOAD COUNT 752

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752

Tax Buoyancy Effect Of Direct Taxes In Turkey
Authors: Gülsüm Gürler Hazman , Pınar Bengi Kaya
Published: 2022 , Journal of Customs and Trade
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 773

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773

Relationship of Indirect Taxes and Inflation: Turkey Experiences
Authors: Gülsüm Gürler Hazman , Almina Derya Bıçaksız
Published: 2022 , Journal of Economics Business and Finance Research
DOI: 10.38009/ekimad.1094990
FAVORITE 2 TOTAL DOWNLOAD COUNT 1823

2

1823

The Relationship Between Tax Elasticity and The Size of Public Sector in Turkey
Authors: Gülsüm Gürler Hazman , Pınar Bengi Kaya
Published: 2022 , Sosyoekonomi
DOI: 10.17233/sosyoekonomi.2022.01.19
FAVORITE 0 TOTAL DOWNLOAD COUNT 2054

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2054

The Effects of Social Media on University Students' Tax Perceptions
Authors: Gülsüm Gürler Hazman , Gamze Akbay
Published: 2021 , International Journal of Public Finance
DOI: 10.30927/ijpf.993262
FAVORITE 0 TOTAL DOWNLOAD COUNT 1097

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1097

Yozlaşma, Kamusal Etkililik ve Ekonomik Büyüme: OECD Ülkeleri Üzerinde Bir Araştırma
Authors: Gülsüm Gürler Hazman
Published: 2021 , Journal of Aksaray University Faculty of Economics and Administrative Sciences
DOI: 10.52791/aksarayiibd.959449
FAVORITE 0 TOTAL DOWNLOAD COUNT 1671

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1671

Effectiveness of Employment Policy Incentives: Comparison of Turkey and EU
Authors: Gülsüm Gürler Hazman , Yunus Emre Yayla
Published: 2021 , Research Journal of Public Finance
DOI: -
FAVORITE 1 TOTAL DOWNLOAD COUNT 1224

1

1224

Proje Bazlı Yeni Teşvik Sisteminin AB Teşvik Sistemi İle Karşılaştırılması
Authors: Gülsüm Gürler Hazman , Aysun Karamıklı
Published: 2020 , Journal of Customs and Trade
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 2119

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2119

THE PROCESS OF RESTRUCTURING MUNICIPALITIES IN TURKEY: AN EMPRICAL STUDY WITH THE MANAGERS OF MUNICIPALITIES
Authors: Gülsüm Gürler Hazman
Published: 2019 , Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD)
DOI: 10.20990/kilisiibfakademik.532475
FAVORITE 0 TOTAL DOWNLOAD COUNT 1424

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1424

Eğitim Hizmetinin Sunumunda Yetki Dağılımı: Türkiye Üzerine Ampirik Bir Çalışma
Authors: Gülsüm Gürler Hazman , Mustafa Küçükilhan
Published: 2019 , Journal of Social Sciences and Humanities Researches
DOI: -
FAVORITE 1 TOTAL DOWNLOAD COUNT 1218

1

1218

BÖLGESEL TEŞVİK UYGULAMALARI İLE İHRACAT İLİŞKİSİNİN AFYONKARAHİSAR İLİ ÖRNEĞİNDE REGRESYON ANALİZİ İLE DEĞERLENDİRİLMESİ
Authors: Gülsüm Gürler Hazman , Pınar Bengi Kaya
Published: 2018 , Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 1673

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1673

KOBİ’lere Sağlanan Teşvikler ve KOBİ’lerin Vergi Algısı İlişkisi: Afyonkarahisar Örneği
Authors: Rabia Tuğba Eğmir, Gülsüm Gürler Hazman
Published: 2017 , Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 5829

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5829

Basic Training Services as Semi-Public Goods and Services: A Regional Perspective of the Recommendations and Resolutions
Authors: Gülsüm Gürler Hazman , Mustafa Küçükilhan
Published: 2016 , Uluslararası Ekonomik Araştırmalar Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 6161

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6161

Vergi Bilincini Etkileyen Muhtemel Dışsal Etkenlerin Lojistik Regresyon Analizi ile Tespiti
Authors: Gülsüm Gürler Hazman
Published: 2014 , Journal of Academic Inquiries
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 2735

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2735

SAĞLIK HİZMETLERİNDE YATIRIM HARCAMALARININ HASTANE HİZMETLERİ VE HİZMET KALİTESİNE ETKİSİ: AMPİRİK BİR ÇALIŞMA
Authors: Gülsüm Gürler Hazman , Mustafa Küçükilhan
Published: 2013 , Nevşehir Hacı Bektaş Veli University Journal of ISS
DOI: -
FAVORITE 1 TOTAL DOWNLOAD COUNT 1919

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1919

Türkiye'de Gelir Dağılımında Adalet ve Sosyal Güvenlik Harcamaları Arasındaki Nedensellik İlişkisi
Authors:   Yrd.doç.dr.gülsüm Gürler Hazman
Published: 2011 , Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 6874

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6874

Articles published in
Academic Review of Economics and Administrative Sciences
Academic Review of Economics and Administrative Sciences
Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD)
Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD)
Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi
Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi
Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
International Journal of Public Finance
International Journal of Public Finance
Journal of Academic Inquiries
Journal of Academic Inquiries
Journal of Aksaray University Faculty of Economics and Administrative Sciences
Journal of Aksaray University Faculty of Economics and Administrative Sciences
Journal of Customs and Trade
Journal of Customs and Trade
Journal of Economics Business and Finance Research
Journal of Economics Business and Finance Research
Journal of Management and Economics
Journal of Management and Economics
Journal of Public Finance Studies
Journal of Public Finance Studies
Journal of Social Sciences and Humanities Researches
Journal of Social Sciences and Humanities Researches
Nevşehir Hacı Bektaş Veli University Journal of ISS
Nevşehir Hacı Bektaş Veli University Journal of ISS
Research Journal of Public Finance
Research Journal of Public Finance
Sosyoekonomi
Sosyoekonomi
Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Uluslararası Ekonomik Araştırmalar Dergisi
Uluslararası Ekonomik Araştırmalar Dergisi
Yönetim Bilimleri Dergisi
Yönetim Bilimleri Dergisi

Reviews

International Journal of Public Finance
International Journal of Public Finance
JOEEP: Journal of Emerging Economies and Policy
JOEEP: Journal of Emerging Economies and Policy
Sosyoekonomi
Sosyoekonomi

Publications

VERİ ZARFLAMA ANALİZİ İLE OECD ÜYESİ ÜLKELERİN ÇEVRE KORUMA HARCAMALARI ETKİNLİĞİNİN ÖLÇÜLMESİ
Authors: Senem Koç Arslan , Gülsüm Gürler Hazman
Published: 2024 , Yönetim Bilimleri Dergisi
DOI: 10.35408/comuybd.1463590
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 688

1

0

688

Determinants of the Effectiveness of Environmental Protection Expenditures of OECD Countries: Two-Stage Data Envelopment Analysis
Authors: Senem Koç Arslan , Gülsüm Gürler Hazman
Published: 2024 , Journal of Customs and Trade
DOI: 10.70490/gumrukticaretdergisi.1536364
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 752

1

0

752

Relationship of Indirect Taxes and Inflation: Turkey Experiences
Authors: Gülsüm Gürler Hazman , Almina Derya Bıçaksız
Published: 2022 , Journal of Economics Business and Finance Research
DOI: 10.38009/ekimad.1094990
CITED 3 FAVORITE 2 TOTAL DOWNLOAD COUNT 1823

3

2

1823

Yozlaşma, Kamusal Etkililik ve Ekonomik Büyüme: OECD Ülkeleri Üzerinde Bir Araştırma
Authors: Gülsüm Gürler Hazman
Published: 2021 , Journal of Aksaray University Faculty of Economics and Administrative Sciences
DOI: 10.52791/aksarayiibd.959449
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 1671

1

0

1671

Popular Publications: It is determined automatically by the researchers doing research in DergiPark according to the statistics of being added to the favorites. CrossRef Cited: The citations shown in DergiPark are drawn from CrossRef. For this, the cited and cited articles must be registered in CrossRef (DOI number). ^: Citation numbers are reflected in the system by DergiPark at certain periods.