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Öner Gümüş Assoc. Prof. Dr. Kütahya Dumlupınar Üniversitesi
Publication 14 Review 15 CrossRef Cited 11 TR Dizin Cited 1
14 Publication
15 Review
11 CrossRef Cited
1 TR Dizin Cited
0000-0002-3231-3293
57204441773

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 8812

5

1

8812

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 1035

2

1

1035

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 100

0

100

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 1118

0

1118

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 835

0

835

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 627

0

627

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 1999

0

1999

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 1035

1

1035

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 928

0

928

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 1422

0

1422

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 8812

1

8812

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 583

0

583

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 761

0

761

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 1184

0

1184

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 10318

0

10318

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 550

0

550

Articles published in
Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences
Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences
Dumlupınar Üniversitesi İİBF Dergisi
Dumlupınar Üniversitesi İİBF Dergisi
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi
Ejovoc (Electronic Journal of Vocational Colleges)
Ejovoc (Electronic Journal of Vocational Colleges)
EKEV Akademi Dergisi
EKEV Akademi Dergisi
Electronic Journal of Social Sciences
Electronic Journal of Social Sciences
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
Finans Politik ve Ekonomik Yorumlar
Finans Politik ve Ekonomik Yorumlar
JOEEP: Journal of Emerging Economies and Policy
JOEEP: Journal of Emerging Economies and Policy
Journal of Aviation
Journal of Aviation
Journal of Management and Economics
Journal of Management and Economics
Journal of Public Finance Studies
Journal of Public Finance Studies
Researcher
Researcher
Uşak Üniversitesi Sosyal Bilimler Dergisi
Uşak Üniversitesi Sosyal Bilimler Dergisi
Editorship
Knowledge Society & Foresight
Knowledge Society & Foresight
Section Editor
Editorial Board Memberships
ASSAM Uluslararası Hakemli Dergi
ASSAM Uluslararası Hakemli Dergi
Knowledge Society & Foresight
Knowledge Society & Foresight

Reviews

Anadolu Üniversitesi Sosyal Bilimler Dergisi
Anadolu Üniversitesi Sosyal Bilimler Dergisi
Bucak İşletme Fakültesi Dergisi
Bucak İşletme Fakültesi Dergisi
Bulletin of Accounting and Finance Reviews
Bulletin of Accounting and Finance Reviews
Çekmece Sosyal Bilimler Dergisi
Çekmece Sosyal Bilimler Dergisi
Dicle University Journal of Economics and Administrative Sciences
Dicle University Journal of Economics and Administrative Sciences
Firat University International Journal of Economics and Administrative Sciences
Firat University International Journal of Economics and Administrative Sciences
İktisadi Araştırmalar Dergisi
İktisadi Araştırmalar Dergisi
İstanbul Aydın Üniversitesi Sosyal Bilimler Dergisi
İstanbul Aydın Üniversitesi Sosyal Bilimler Dergisi
Igdir University Journal of Faculty of Economics and Administrative Sciences
Igdir University Journal of Faculty of Economics and Administrative Sciences
Journal of Aksaray University 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 Business Economics and Management Research
Journal of Economics Business and Finance Research
Journal of Economics Business and Finance Research
Vankulu Journal of Social 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 1999

1

0

1999

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 1035

2

1

1035

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 1422

3

0

1422

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 8812

5

1

8812

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