Mali Hukuk, Year 2025 Issue 243 (Mart)

Discretionary Authority of the Chairman of the Board of Directors in Convening Board Meetings in Joint Stock Companies

Nurdan Balkan — 2025-05-08

In joint stock companies, the board of directors fulfills its function by holding meetings and making decisions. The decisions of the board of directors are capable of producing legal effects in the internal and external relations of the company. For these meetings to take place, it is first necessary to issue a meeting invitation. Although there is no explicit legal regulation regarding who should make the call for a board meeting, it is generally accepted under Article 392/7 of the Turkish Commercial Code that this authority belongs to the chairman of the board of directors. However, ambiguities in the relevant provision have caused practical difficulties, compelling the legislator to amend this provision. Significant changes to Article 392/7 of the Turkish Commercial Code were made by Article 15 of the Law No. 7511 on Amending the Turkish Commercial Code and Certain Other Laws. In this study, the procedure for convening a board of directors meeting will be examined, focusing on the discretionary authority of the chairman of the board in this context.

TAX OFFENSES IN TURKEY UNDER THE TAX PROCEDURE LAW: CRIME DISTRIBUTION AND DECISION ANALYSIS

Ercan YELMAN — 2025-05-08

The appearance of tax crimes in judicial processes not only provides important data on the justice system, but also provides critical clues for social cohesion and economic sustainability. This study examines the criminal cases filed under the Tax Procedure Law in Turkey between 2014 and 2021, analyzing the distribution of these cases, trends in court decisions, and how they differ according to the demographic and nationality-based characteristics of taxpayers. In this context, the efficiency of judicial processes and the need for improvement are also assessed. The findings reveal that crimes are largely concentrated among male individuals over the age of 18 and that the crime rate of foreign nationals has increased. In addition, fluctuations in court decisions indicate that there are deficiencies in the consistency of judicial processes. In addition, the findings obtained within the scope of the study enable the evaluation of tax crimes and judicial processes from a different perspective and have the potential to contribute to the analysis in this field. In this respect, the study may provide important and original data to scholars and bring a new perspective to the discussions on tax crimes.

The Effects of Public Sector Size on Wage Levels and Employment Fluctuations

SıddıkTopaloğlu — 2025-05-08

The public sector is comprehensive in order to provide public goods and services. The role played by the public sector in the economy in providing public goods and services has continued to increase throughout the historical process. The size of the public sector is also related to economic growth. It is seen that it is among the important duties of the public department, where it organizes the process activities that started with Keynes. They tried to increase public employment to ensure the image. However, this increase has positive and negative effects on the economy. But the results of economic research appear to be uncertain and critically dependent on public wages. In this case, one should be aware that a policy that increases the production of the public sector can increase total unemployment. The size and wage level of the public sector affects the variability of overall employment and the economy. Public employment also has important productivity and redistributive outcomes.