Writing Rules


Abstract papers should be written in English. The abstract should be between 300-500 words. In the abstract, first of all, the subject and importance of the paper should be emphasized. Then, information should be given about the method and material to be used for the purpose of the study. It is also expected that the findings and results to be obtained will be included.

Note: Keywords are included in the abstract, but JEL codes, subheadings and bibliography are not required.



Full papers should be written in English. Papers should be written in accordance with the following rules:

Structure: Full papers should be written between 1500-2000 words excluding references in Microsoft Word format. Page layout should be in A4 format and margins should be 3 cm from all sides (right-left, up-down) of the page. Page numbers should be located in the centre of the bottom sides of pages. Introduction, titles, conclusion and references should be written in bold and first letters in the capital (Calibri 14 pt.). Other titles, keywords, and JEL Codes should be written in bold and first letters in the capital (Calibri 12 pt.).

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

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

Abstract: The abstract should be written in single-spaced with Calibri font 10 pt. The length of each abstract should be between 150-250 words. The abstract should include the aim of the study, the methodology, the results, and the concluding remarks. References are not cited within the structured English abstracts and the abstracts must not contain abbreviations.

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

Introduction: The introduction should be between 150-250 words. The introduction should clearly present the importance, purpose, methodology and scope of the study.

Heading: The main text should be between 1.000-1.250 words. More than one heading and sub-heading can use in the study. These headings should include literature, methodology, results, discussions etc. All of the main text should be written in Microsoft Calibri with 12 pt., single-spaced and justified. Paragraph spacing before and after a single paragraph (6 pt) 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, a blank line should be given.

Conclusion: The conclusion should be between 150-250 words. A conclusion should clearly present the results of the study, evaluations and suggestions.

Citations: The APA method should be used for citations. In-text citations, the author’s last name, the date of publication, and the number of 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 citing studies with three or more authors, the surname of the first author should be written and the “et al.” expression should be used. If more than one work of the author(s) is cited in the same year, symbols such as “a, b, c” should be written at the end of the publication year to ensure that the sources are separated from each other. If more than one work is cited at the end of the sentence, these references should be included in parentheses and a semicolon (;) should be placed between them. Where clarification is required, the footnote method can be used. Footnotes should be written in Calibri 10 points, justified and single-spaced. In-text citations should be created within the framework of the examples given 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 by the same author (Due, 1971a: 58; Due, 1972b: 195).

Tables and Figures: Tables and figures should be numbered consecutively, as in Table 1, Figure 1, in the text. All headings should be written in bold but only the first letters should be capitalised. The titles of the tables and figures should be placed at the heading of the table or figures and centred. References belonging to tables or figures 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 intervals.

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 the 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 citations 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), 319-326.

Kirchler, E., Kogler, C. & Muehlbacher, S. (2014). Cooperative Tax Compliance: From Deterrence to Deference, Current Directions in Psychological Science, 23 (2), 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, In Protection of Taxpayer’s Rights European, International and Domestic Tax Law Perspective, (Ed.) Nykiel W. & Sek M., Wolters Kluwer Business, Warszawa, 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 Asymmetric 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).


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