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Orçun Avcı Assoc. Prof. Dr. AKSARAY ÜNİVERSİTESİ
Publication 23 Review 15 CrossRef Cited 26 TR Dizin Cited 56
23 Publication
15 Review
26 CrossRef Cited
56 TR Dizin Cited
0000-0002-7917-9802

Research Fields

Financial Law

Institution

AKSARAY ÜNİVERSİTESİ

Popular Publications

Gelir Vergisi Yönünden Uluslararası Vergi Anlaşması Sorunsalına Genel Bir Bakış
Authors: Orçun Avcı
Published: 2017 , Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
DOI: -
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 2484

0

1

2484

The Problem of E-Commerce Taxation
Authors: Orçun Avcı
Published: 2017 , Pamukkale University Journal of Social Sciences Institute
DOI: -
CITED 0 FAVORITE 1 TOTAL DOWNLOAD COUNT 7488

0

1

7488

Tax Amnesty in the Context of the Constitutional Taxation Principles
Authors: Harun Yeniçeri , Orçun Avcı
Published: 2021 , Süleyman Demirel University Visionary Journal
DOI: 10.21076/vizyoner.731621
CITED 2 FAVORITE 1 TOTAL DOWNLOAD COUNT 3220

2

1

3220

The Use and Importance of Artificial Intelligence in Tax Collection
Authors: Orçun Avcı
Published: 2021 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
DOI: 10.17494/ogusbd.952730
CITED 5 FAVORITE 1 TOTAL DOWNLOAD COUNT 3608

5

1

3608

The Element of Power in the Taxation Period in Turkish Tax Law and the Administrative Discretion
Authors: Engin Hepaksaz , Orçun Avcı
Published: 2021 , Journal of Economics and Administrative Sciences
DOI: 10.37880/cumuiibf.959723
CITED 1 FAVORITE 1 TOTAL DOWNLOAD COUNT 2569

1

1

2569

Publications

Taxation Issues in Cloud Computing
Authors: Orçun Avcı , Dilruba Vidinel
Published: 2026 , Hacettepe Law Review
DOI: 10.32957/hacettepehdf.1910110
FAVORITE 0 TOTAL DOWNLOAD COUNT 862

0

862

Evaluations on the Carbon Tax Approach in Preventing Environmental Problems in Türkiye Within the Scope of the Climate Law
Authors: Orçun Avcı
Published: 2026 , Sakarya Üniversitesi Hukuk Fakültesi Dergisi
DOI: 10.56701/shd.1814907
FAVORITE 0 TOTAL DOWNLOAD COUNT 201

0

201

Evaluation of Blockchain Technology in Taxation in the World and Türkiye
Authors: Dilruba Vidinel , Orçun Avcı
Published: 2025 , Cukurova University Law Studies Journal
DOI: 10.59399/cuhad.1737438
FAVORITE 1 TOTAL DOWNLOAD COUNT 3335

1

3335

A Comparative Approach to the Taxation of Family Income within the Context of Income Tax: The Case of Germany and Türkiye
Authors: Orçun Avcı , Dilruba Vidinel
Published: 2025 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
DOI: 10.17494/ogusbd.1763204
FAVORITE 0 TOTAL DOWNLOAD COUNT 1936

0

1936

A new paradigm of the digital age: Digital nomads and their taxation
Authors: Orçun Avcı , Hüseyin Dirican
Published: 2025 , Nevşehir Hacı Bektaş Veli University Journal of ISS
DOI: 10.30783/nevsosbilen.1770478
FAVORITE 0 TOTAL DOWNLOAD COUNT 3090

0

3090

Taxation of Those Who Earn Income from Social Media in Türkiye: Problems Encountered and Solution Suggestions
Authors: Orçun Avcı
Published: 2023 , Yıldırım Beyazıt Law Review
DOI: 10.33432/ybuhukuk.1290410
FAVORITE 0 TOTAL DOWNLOAD COUNT 3158

0

3158

The Taxational Dimension of NFTs
Authors: Orçun Avcı
Published: 2023 , Journal of the Human and Social Science Researches
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 1300

0

1300

TAXATION OF E-SPORTS IN DEVELOPING WORLD
Authors: Orçun Avcı
Published: 2021 , Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
DOI: 10.30798/makuiibf.820856
FAVORITE 0 TOTAL DOWNLOAD COUNT 1639

0

1639

The Element of Power in the Taxation Period in Turkish Tax Law and the Administrative Discretion
Authors: Engin Hepaksaz , Orçun Avcı
Published: 2021 , Journal of Economics and Administrative Sciences
DOI: 10.37880/cumuiibf.959723
FAVORITE 1 TOTAL DOWNLOAD COUNT 2569

1

2569

The Use and Importance of Artificial Intelligence in Tax Collection
Authors: Orçun Avcı
Published: 2021 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
DOI: 10.17494/ogusbd.952730
FAVORITE 1 TOTAL DOWNLOAD COUNT 3608

1

3608

AVRUPA İNSAN HAKLARI MAHKEMESİ KARARLARINDA MÜKELLEF HAKLARI: MÜLKİYET HAKKI VE ADİL YARGILANMA HAKKI
Authors: Seher Çakan, Orçun Avcı
Published: 2021 , Dokuz Eylul University Law Review
DOI: 10.33717/deuhfd.899927
FAVORITE 0 TOTAL DOWNLOAD COUNT 4795

0

4795

Determination of Variables Affecting Voluntary Tax Compliance by Using Logistic Regression Analysis
Authors: Gülin Tabakan , Orçun Avcı
Published: 2021 , Sosyoekonomi
DOI: 10.17233/sosyoekonomi.2021.02.25
FAVORITE 0 TOTAL DOWNLOAD COUNT 2553

0

2553

Tax Amnesty in the Context of the Constitutional Taxation Principles
Authors: Harun Yeniçeri , Orçun Avcı
Published: 2021 , Süleyman Demirel University Visionary Journal
DOI: 10.21076/vizyoner.731621
FAVORITE 1 TOTAL DOWNLOAD COUNT 3220

1

3220

Evaluations about the Taxpayer Rights in the context of the Selected Countries
Authors: Engin Hapaksaz , Orçun Avcı
Published: 2020 , Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
DOI: 10.17153/oguiibf.634406
FAVORITE 0 TOTAL DOWNLOAD COUNT 2108

0

2108

VERGİ REKABETİNİN DEĞERLENDİRİLMESİ: TÜRKİYE İÇİN ÇIKARIMLAR
Authors: Serap Ürüt Saygın , Orçun Avcı
Published: 2020 , Adiyaman University Journal of Social Sciences
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 1588

0

1588

EVALUATION OF THE PRINCIPLE OF TAX LEGALITY IN THE LIGHT OF CONSTITUTIONAL COURT DECISIONS
Authors: Orçun Avcı
Published: 2020 , Dicle University Journal of Law Faculty
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 3144

0

3144

VERGİYE UYUMLU MÜKELLEFLERE UYGULANAN VERGİ İNDİRİMİ MÜESSESESİ
Authors: Orçun Avcı
Published: 2020 , Erciyes Üniversitesi Hukuk Fakültesi Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 3683

0

3683

The Procedure of Revenue Based Taxation in Value Added Tax
Authors: Orçun Avcı
Published: 2019 , Selçuk Law Review
DOI: 10.15337/suhfd.582869
FAVORITE 0 TOTAL DOWNLOAD COUNT 11984

0

11984

A New Recommendation to the VAT: British Model
Authors: Zeynep Demirci , Orçun Avcı
Published: 2019 , Afyon Kocatepe University Journal of Social Sciences
DOI: 10.32709/akusosbil.463807
FAVORITE 0 TOTAL DOWNLOAD COUNT 4198

0

4198

ALTERNATIVE RESOLUTION IN TAX DISPUTES (ANALYSIS OF THE INVITATION TO EXPLANATION AND RIGHTS OF TAXPAYERS)
Authors: Engin Hepaksaz, Orçun Avcı
Published: 2018 , Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 2582

0

2582

Gelir Vergisi Yönünden Uluslararası Vergi Anlaşması Sorunsalına Genel Bir Bakış
Authors: Orçun Avcı
Published: 2017 , Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
DOI: -
FAVORITE 1 TOTAL DOWNLOAD COUNT 2484

1

2484

The Problem of E-Commerce Taxation
Authors: Orçun Avcı
Published: 2017 , Pamukkale University Journal of Social Sciences Institute
DOI: -
FAVORITE 1 TOTAL DOWNLOAD COUNT 7488

1

7488

Utilization of Benford Law in Tax Audit and Its Application
Authors: Orçun Avcı , Zeynep Demirci
Published: 2016 , Journal of the Human and Social Science Researches
DOI: 10.15869/itobiad.260262
FAVORITE 0 TOTAL DOWNLOAD COUNT 6512

0

6512

Articles published in
Adiyaman University Journal of Social Sciences
Adiyaman University Journal of Social Sciences
Afyon Kocatepe University Journal of Social Sciences
Afyon Kocatepe University Journal of Social Sciences
Cukurova University Law Studies Journal
Cukurova University Law Studies Journal
Dicle University Journal of Law Faculty
Dicle University Journal of Law Faculty
Dokuz Eylul University Law Review
Dokuz Eylul University Law Review
Erciyes Üniversitesi Hukuk Fakültesi Dergisi
Erciyes Üniversitesi Hukuk Fakültesi Dergisi
Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
Hacettepe Law Review
Hacettepe Law Review
Journal of Economics and Administrative Sciences
Journal of Economics and Administrative Sciences
Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
Journal of the Human and Social Science Researches
Journal of the Human and Social Science Researches
Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
Nevşehir Hacı Bektaş Veli University Journal of ISS
Nevşehir Hacı Bektaş Veli University Journal of ISS
Pamukkale University Journal of Social Sciences Institute
Pamukkale University Journal of Social Sciences Institute
Sakarya Üniversitesi Hukuk Fakültesi Dergisi
Sakarya Üniversitesi Hukuk Fakültesi Dergisi
Selçuk Law Review
Selçuk Law Review
Sosyoekonomi
Sosyoekonomi
Süleyman Demirel University Visionary Journal
Süleyman Demirel University Visionary Journal
Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Yıldırım Beyazıt Law Review
Yıldırım Beyazıt Law Review
Editorship
Journal of Aksaray University Faculty of Economics and Administrative Sciences
Journal of Aksaray University Faculty of Economics and Administrative Sciences
Section Editor
Editorial Board Memberships
Journal of Aksaray University Faculty of Economics and Administrative Sciences
Journal of Aksaray University Faculty of Economics and Administrative Sciences

Reviews

Anadolu Üniversitesi Sosyal Bilimler Dergisi
Anadolu Üniversitesi Sosyal Bilimler Dergisi
Dicle University Journal of Economics and Administrative Sciences
Dicle University Journal of Economics and Administrative Sciences
Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi
Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi
Erciyes University Journal of Faculty of Economics and Administrative Sciences
Erciyes University Journal of Faculty of Economics and Administrative Sciences
Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
Fiscaoeconomia
Fiscaoeconomia
International Journal of Public Finance
International Journal of Public Finance
JOEEP: Journal of Emerging Economies and Policy
JOEEP: Journal of Emerging Economies and Policy
Journal of Business Innovation and Governance
Journal of Business Innovation and Governance
Journal of Management and Economics
Journal of Management and Economics
Journal of Public Finance Studies
Journal of Public Finance Studies
Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
Optimum Journal of Economics and Management Sciences
Optimum Journal of Economics and Management Sciences
Uluslararası Sosyal Siyasal ve Mali Araştırmalar Dergisi
Uluslararası Sosyal Siyasal ve Mali Araştırmalar Dergisi

Publications

A new paradigm of the digital age: Digital nomads and their taxation
Authors: Orçun Avcı , Hüseyin Dirican
Published: 2025 , Nevşehir Hacı Bektaş Veli University Journal of ISS
DOI: 10.30783/nevsosbilen.1770478
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 3090

1

0

3090

Taxation of Those Who Earn Income from Social Media in Türkiye: Problems Encountered and Solution Suggestions
Authors: Orçun Avcı
Published: 2023 , Yıldırım Beyazıt Law Review
DOI: 10.33432/ybuhukuk.1290410
CITED 3 FAVORITE 0 TOTAL DOWNLOAD COUNT 3158

3

0

3158

TAXATION OF E-SPORTS IN DEVELOPING WORLD
Authors: Orçun Avcı
Published: 2021 , Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
DOI: 10.30798/makuiibf.820856
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 1639

1

0

1639

The Element of Power in the Taxation Period in Turkish Tax Law and the Administrative Discretion
Authors: Engin Hepaksaz , Orçun Avcı
Published: 2021 , Journal of Economics and Administrative Sciences
DOI: 10.37880/cumuiibf.959723
CITED 1 FAVORITE 1 TOTAL DOWNLOAD COUNT 2569

1

1

2569

The Use and Importance of Artificial Intelligence in Tax Collection
Authors: Orçun Avcı
Published: 2021 , Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi
DOI: 10.17494/ogusbd.952730
CITED 5 FAVORITE 1 TOTAL DOWNLOAD COUNT 3608

5

1

3608

AVRUPA İNSAN HAKLARI MAHKEMESİ KARARLARINDA MÜKELLEF HAKLARI: MÜLKİYET HAKKI VE ADİL YARGILANMA HAKKI
Authors: Seher Çakan, Orçun Avcı
Published: 2021 , Dokuz Eylul University Law Review
DOI: 10.33717/deuhfd.899927
CITED 3 FAVORITE 0 TOTAL DOWNLOAD COUNT 4795

3

0

4795

Determination of Variables Affecting Voluntary Tax Compliance by Using Logistic Regression Analysis
Authors: Gülin Tabakan , Orçun Avcı
Published: 2021 , Sosyoekonomi
DOI: 10.17233/sosyoekonomi.2021.02.25
CITED 5 FAVORITE 0 TOTAL DOWNLOAD COUNT 2553

5

0

2553

Tax Amnesty in the Context of the Constitutional Taxation Principles
Authors: Harun Yeniçeri , Orçun Avcı
Published: 2021 , Süleyman Demirel University Visionary Journal
DOI: 10.21076/vizyoner.731621
CITED 2 FAVORITE 1 TOTAL DOWNLOAD COUNT 3220

2

1

3220

Evaluations about the Taxpayer Rights in the context of the Selected Countries
Authors: Engin Hapaksaz , Orçun Avcı
Published: 2020 , Eskişehir Osmangazi University Journal of Economics and Administrative Sciences
DOI: 10.17153/oguiibf.634406
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 2108

1

0

2108

Utilization of Benford Law in Tax Audit and Its Application
Authors: Orçun Avcı , Zeynep Demirci
Published: 2016 , Journal of the Human and Social Science Researches
DOI: 10.15869/itobiad.260262
CITED 4 FAVORITE 0 TOTAL DOWNLOAD COUNT 6512

4

0

6512

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