Papers should be written in Turkish or English. Abstracts should be between 600-1000 words. In the abstract, the subject and importance of the paper should be emphasized. Then, information should be given about the methods and materials to be used for the purpose of the study. It is also expected to include the findings and conclusions to be obtained.

If the paper is to be submitted in Turkish, both the Turkish abstract and the English abstract should be submitted. If the paper is to be submitted in English, it is sufficient to submit an abstract in English.


Note: Keywords, JEL Codes, Subtitles, and Bibliography are not required in the abstract.


Full papers should be written in Turkish or English. By the preparation of the main text, the rules below should be taken into consideration:

1. Structure: Full papers should be written minimum 1.500 words – maximum 2.200 words excluding references in Microsoft Word format. Page layout should be A4 format and margins should be 3 cm from all sides (right-left, up-down) of the page. Page numbers should be located on the center of bottom sides of pages. Introduction, titles, conclusion and references should be written in bold and first letters in capital (Calibri 14 pt.). Other titles, keywords, and JEL Codes should be written in bold and first letters in capital (Calibri 12 pt.).

2. Title: The title of the full paper should be written in bold (first letters in capital) and centering the page. (Calibri font 16 pt).

3. Authors: The name and surname of authors should be written clearly under the title. Academic title, institute or company and e-mail should be placed in footnotes.

4. Abstract: Abstract should be written in single spaced with Calibri font 10 pt. The length of the each abstract should be minimum 200 words and maximum 300 words. Abstract should include the aim or the purpose of the study, the methodology, the results, and the conclusion remarks. References are not cited within the structured English or Turkish abstracts and the abstracts must not contain abbreviations.

5. Keywords and JEL classification: 4-6 keywords and 2-3 JEL classification codes that are important and relevant to your manuscript should be written under abstract. (https://www.aeaweb.org/econlit/jelCodes.php?view=jel)

6. Introduction: Introduction should be minimum 150 words and maximum 250 words. Introduction should clearly present the importance, the purpose, the methodology and the scope of the study

7. Heading: The main text should be between 800-1.100 words. More than one heading and sub-heading can use in the study. These headings should include literature, methodology, results, discussions etc. All of main text should be written in Microsoft Calibri with 12 pt., single-spaced and justified. Paragraph spacing before and after a single paragraph (6 nk) should be given. The first line of the paragraph is to be shifted by 1.25 cm from the left margin. Headings and sub-headings of the manuscript should be numbered as 1., 1.1., 1.1.1. in hierarchical numbers. The headings should be numbered beginning from the Introduction, without the exception of references. Before a heading, blank line should be given.

8. Conclusion: Conclusion should be minimum 150 words and maximum 250 words. Conclusion should clearly present the results of the study, evaluations and suggestions.

9. Citations: Citations in the text should be made using the link method citation style. In-text citations, the author’s last name, date of the publication, the number of the quoted pages (if there is a specific quote from a source used) should be mentioned. If the name of the referred author is given within the text, then only the publication date should be written. If there are two authors the surnames of both should be given. When there are three or more authors in the cited source, surnames of all authors should be listed in text for the first citations. Afterwards, only the surname of the first author followed by “et al.” should be written. When an author(s) has published more than one cited document in the same year, these are distinguished by adding lower case letters (a, b, c, etc.) after the year and within the parentheses. For multiple references, the citations should be written within the parentheses and separated them with semicolons. If explanation is necessary in the text, ıt can be used footnote method. Footnotes should be in Microsoft Calibri with 10 pt. and single-spaced. The whole main text should be justified. The link method are shown below.

Examples of Citations in the Text: Single Author (Torgler, 2007: 135).

                                                          Two Authors (Acemoglu & Robinson, 2015: 122).

                                                          Three or more authors (Kirchler et. al., 2014: 90).

                                                          Two studies of same author (Due, 1971a: 58; Due, 1972b: 195).

10. Tables and Figures: Tables and figures should be numbered consecutively, as Table 1, Figure 1, in the text. All heading should be written bold but only the first letters should be capital. The titles of the tables and figures should be placed at the heading of the table or figures and centered. References belonging to table or figure should be under them. Text in the tables should be written in Microsoft Word format with Arial Narrow 10 or 11 pt. Figures and tables should be separated from the text by one-line interval.

11. References: The list of references (minimum 10 and maximum 20 references) should be presented in alphabetical order at the end of the text. References which are not cited in text should not be written in the References section. If the author referred to more than one publication from the same source, the oldest publication should be listed first. If the author referred to more than one publication from the same source published in the same year, the publications should be numbered using the letters a, b, c…, as citation in the text. If one author’s several publications, some with one some with two or more authors, are referred to, the publications with one author should be written first. Page numbers of articles published in the journals and chapters in the edited books must be written.

Examples of reference formats are shown below.


Feldstein, M. (2002). “The Transformation of Public Economics Research: 1970–2000”, Journal of Public Economics, 86 (3), pp. 319-326.

Kirchler, E., Kogler, C. & Muehlbacher, S. (2014). “Cooperative Tax Compliance: From Deterrence to Deference”, Current Directions in Psychological Science, 23 (2), pp. 87-92.


Lang, M. (2013). Introduction to The Law of Double Taxation Conventions, Netherlands, IBFD.

Acemoglu, D. & Robinson J. (2013). Why Nations Fail: The Origins of Power, Prosperity and Poverty, New York, Crown Business.

Brunnermeier, M. K., James, H. & Landau, J. P. (2016). The Euro and The Battle of Ideas, New Jersey, Princeton University Press.

Due, John F. (1971a). Indirect Taxation in Developing Economics, Baltimore, The John Hopkins Press.

Due, John F. (1971b). Government Finance: Economies of the Public Sector, Illinois, Richar D. Irwin Inc.

Edited Books;

Baker, P. (2009). “Taxpayers’ Charter and a Taxpayers’ Charter for Europe”, Protection of Taxpayer’s Rights European, International and Domestic Tax Law Perspective, (Ed.) Nykiel W. & Sek M., Wolters Kluwer Business, Warszawa, pp. 130-135.


Salanauskaite, L. (2012). “Distributional Impacts of Public Policies”, (PhD Thesis), Maastricht University, Maastricht.


Committee For The Study of Economic and Monetary Union. (1989). Report on Economic and Monetary Union in the European Community, Madrid, http://aei.pitt.edu/, (02.10.2016).

European Commission. (2015). Taxation trends in the European Union, Data for the EU Member States, Iceland and Norway, ISSN: 2467-0073, Luxembourg.


Quliyeva, A. A. (2015). “The New Paradox of Modern Asymetric Economy”,  1st International Annual Meeting of Sosyoekonomi Society, 29-30 October 2015, Munich, Germany.

Internet Sources;

International Monetary Fund. (2016). Corruption: Costs and Mitigating Strategies, https://www.imf.org/external/pubs/ft/sdn/2016/sdn1605.pdf, (01.11.2016).

Paper template is shown below.

Full Paper Template