Öner Gümüş

Assoc. Prof. Dr. Kütahya Dumlupınar Üniversitesi

Publication 14 Review 16 CrossRef Cited 11 TR Dizin Cited 1

14 Publication

16 Review

11 CrossRef Cited

1 TR Dizin Cited

0000-0002-3231-3293

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Summary
Publications
Peer Review
Cited

Research Fields

Policy of Treasury Theory of Treasury

Institution

Kütahya Dumlupınar Üniversitesi

Popular Publications

Public Interest on the Basis of Tax Planning: A Theoretical Approach on Corporate Income Tax

Authors: Abdullah Burhan Bahçe , Öner Gümüş

Published: 2017 , Journal of Management and Economics

DOI: 10.18657/yonveek.307480

CITED 5 FAVORITE 1 TOTAL DOWNLOAD COUNT 8938

5

CITED

1

FAVORITE

8938

TOTAL DOWNLOAD COUNT

WOMEN’S EMPLOYMENT IN AVIATION: THE CASE OF UNITED STATES (USA)

Authors: Çiğdem Çağlar , Öner Gümüş , Filiz Ekici , Özlem Atalık

Published: 2023 , EKEV Akademi Dergisi

DOI: 10.17753/sosekev.1262603

CITED 2 FAVORITE 1 TOTAL DOWNLOAD COUNT 1155

2

CITED

1

FAVORITE

1155

TOTAL DOWNLOAD COUNT

Publications

Evaluating Tax Compliance Performance in Neo-Liberal Türkiye: A Non-Parametric Efficiency Analysis from 1982 to 2021

Authors: Öner Gümüş

Published: 2026 , JOEEP: Journal of Emerging Economies and Policy

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 276

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276

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Radbruch Formula and Justice in Tax Law: A Normative Evaluation on ECtHR Judgments

Authors: Öner Gümüş

Published: 2025 , Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences

DOI: 10.26745/ahbvuibfd.1675158

FAVORITE 0 TOTAL DOWNLOAD COUNT 1328

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1328

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Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

Authors: Rabia Kılıçkaya , Öner Gümüş

Published: 2023 , Journal of Public Finance Studies

DOI: 10.26650/mcd2023-1320762

FAVORITE 0 TOTAL DOWNLOAD COUNT 945

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945

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Economic Sustainability of Air Transportation in Terms of Unfair Competition and Negative Externalities: Evidence from Turkish Commercial Law

Authors: Öner Gümüş , Filiz Ekici , Gamze Orhan

Published: 2023 , Journal of Aviation

DOI: 10.30518/jav.1332849

FAVORITE 0 TOTAL DOWNLOAD COUNT 700

0

FAVORITE

700

TOTAL DOWNLOAD COUNT

THE TROUBLE IN PUBLIC FINANCE: MORATORIUM IN THE DEMOCRATIC PARTY PERIOD (1950-1958)

Authors: Öner Gümüş

Published: 2023 , Electronic Journal of Social Sciences

DOI: 10.17755/esosder.1179524

FAVORITE 0 TOTAL DOWNLOAD COUNT 2174

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FAVORITE

2174

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WOMEN’S EMPLOYMENT IN AVIATION: THE CASE OF UNITED STATES (USA)

Authors: Çiğdem Çağlar , Öner Gümüş , Filiz Ekici , Özlem Atalık

Published: 2023 , EKEV Akademi Dergisi

DOI: 10.17753/sosekev.1262603

FAVORITE 1 TOTAL DOWNLOAD COUNT 1155

1

FAVORITE

1155

TOTAL DOWNLOAD COUNT

NATIONAL ORDERS/NATIONAL FISCAL LIABILITIES (TEKALİF-İ MİLLİYE) IN TERMS OF CONTEMPORARY PUBLIC FINANCE

Authors: Abdullah Burhan Bahçe , Öner Gümüş , Ezgi Bahçe

Published: 2023 , Dumlupınar Üniversitesi İİBF Dergisi

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 1074

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1074

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Kripto Paraya Yönelik Mali Öneriler: Bilgi Edinme Yoluyla Vergi Denetimi ve Değer Artışı Kazancı Üzerinden Vergilendirme

Authors: Öner Gümüş , Ersin Nail Sağdıç

Published: 2021 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi

DOI: 10.17494/ogusbd.1041299

FAVORITE 0 TOTAL DOWNLOAD COUNT 1523

0

FAVORITE

1523

TOTAL DOWNLOAD COUNT

Public Interest on the Basis of Tax Planning: A Theoretical Approach on Corporate Income Tax

Authors: Abdullah Burhan Bahçe , Öner Gümüş

Published: 2017 , Journal of Management and Economics

DOI: 10.18657/yonveek.307480

FAVORITE 1 TOTAL DOWNLOAD COUNT 8938

1

FAVORITE

8938

TOTAL DOWNLOAD COUNT

EFFICIENCY IN PROCEDURAL ECONOMY: TAXATION AS A FISCAL TOOL IN CASES OF PARTITION

Authors: Abdullah Burhan Bahçe, Öner Gümüş

Published: 2017 , Researcher

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 670

0

FAVORITE

670

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THE REQUISITION APPLICATION AS AN EXTRAORDINARY/UNUSAL WAY IN AGRICULTURAL DEVELOPMENT

Authors: Abdullah Burhan Bahçe , Öner Gümüş

Published: 2016 , Ejovoc (Electronic Journal of Vocational Colleges)

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 865

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865

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Orta Asya ve Kafkasya’da Nükleer Enerji Açısından Türkiye’nin Mali Beklenti ve Riskleri: Praksiyolojik Bir İnceleme

Authors: Abdullah Bahçe , Öner Gümüş

Published: 2016 , Uşak Üniversitesi Sosyal Bilimler Dergisi

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 1265

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FAVORITE

1265

TOTAL DOWNLOAD COUNT

1982 ANAYASASI'NDA YER ALAN VERGİLEME İLKELERİNİN FELSEFİ TEMELLERİ

Authors: Ahmet Tekin, ÖNER Gümüş

Published: 2015 , Dumlupınar Üniversitesi Sosyal Bilimler Dergisi

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 10558

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10558

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A Scrutiny on Adequate Pay Incomes In the Line of Neo-Liberalism

Authors: Abdullah Burhan Bahçe , Öner Gümüş

Published: 2014 , Finans Politik ve Ekonomik Yorumlar

DOI: -

FAVORITE 0 TOTAL DOWNLOAD COUNT 616

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FAVORITE

616

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Articles published in

Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences

Dumlupınar Üniversitesi İİBF Dergisi

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi

Ejovoc (Electronic Journal of Vocational Colleges)

EKEV Akademi Dergisi

Electronic Journal of Social Sciences

Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi

Finans Politik ve Ekonomik Yorumlar

JOEEP: Journal of Emerging Economies and Policy

Journal of Aviation

Journal of Management and Economics

Journal of Public Finance Studies

Researcher

Uşak Üniversitesi Sosyal Bilimler Dergisi

Editorship

Knowledge Society & Foresight

Section Editor

Editorial Board Memberships

ASSAM Uluslararası Hakemli Dergi

Knowledge Society & Foresight

Reviews

Anadolu Üniversitesi Sosyal Bilimler Dergisi

Bucak İşletme Fakültesi Dergisi

Bulletin of Accounting and Finance Reviews

Çekmece Sosyal Bilimler Dergisi

Dicle University Journal of Economics and Administrative Sciences

Firat University International Journal of Economics and Administrative Sciences

İstanbul Aydın Üniversitesi Sosyal Bilimler Dergisi

Igdir University Journal of Faculty of Economics and Administrative Sciences

Journal of Aksaray University Faculty of Economics and Administrative Sciences

Journal of Business Economics and Management Research

Journal of Economic Research

Journal of Economics Business and Finance Research

Vankulu Journal of Social Research

Publications

THE TROUBLE IN PUBLIC FINANCE: MORATORIUM IN THE DEMOCRATIC PARTY PERIOD (1950-1958)

Authors: Öner Gümüş

Published: 2023 , Electronic Journal of Social Sciences

DOI: 10.17755/esosder.1179524

CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 2174

1

CITED

0

FAVORITE

2174

TOTAL DOWNLOAD COUNT

WOMEN’S EMPLOYMENT IN AVIATION: THE CASE OF UNITED STATES (USA)

Authors: Çiğdem Çağlar , Öner Gümüş , Filiz Ekici , Özlem Atalık

Published: 2023 , EKEV Akademi Dergisi

DOI: 10.17753/sosekev.1262603

CITED 2 FAVORITE 1 TOTAL DOWNLOAD COUNT 1155

2

CITED

1

FAVORITE

1155

TOTAL DOWNLOAD COUNT

Kripto Paraya Yönelik Mali Öneriler: Bilgi Edinme Yoluyla Vergi Denetimi ve Değer Artışı Kazancı Üzerinden Vergilendirme

Authors: Öner Gümüş , Ersin Nail Sağdıç

Published: 2021 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi

DOI: 10.17494/ogusbd.1041299

CITED 3 FAVORITE 0 TOTAL DOWNLOAD COUNT 1523

3

CITED

0

FAVORITE

1523

TOTAL DOWNLOAD COUNT

Public Interest on the Basis of Tax Planning: A Theoretical Approach on Corporate Income Tax

Authors: Abdullah Burhan Bahçe , Öner Gümüş

Published: 2017 , Journal of Management and Economics

DOI: 10.18657/yonveek.307480

CITED 5 FAVORITE 1 TOTAL DOWNLOAD COUNT 8938

5

CITED

1

FAVORITE

8938

TOTAL DOWNLOAD COUNT

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.

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Version: 261013.d9c90376f · 13.10.2026