Prof. KAMİL TÜĞEN

Academic Positions 4

1998 - Present Professor

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
1992 - 1998 Associate Professor

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
1989 - 1992 Assistant Professor

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
1981 - 1989 Research Assistant

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü

Managerial Experience 12

2009 - Present Head of Department

Dokuz Eylul University
2003 - Present Head of Department

Dokuz Eylul University
2003 - 2019 Faculty Board Member

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
2014 - 2017 Member of the Senate

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
2011 - 2017 Member of the Faculty Board

Dokuz Eylul University, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
2012 - 2015 Head of Department

Dokuz Eylul University
2011 - 2014 Head of Department

Dokuz Eylul University
2008 - 2009 Deputy Head of Department

Dokuz Eylul University
2001 - 2002 Head of Department

Kırgızistan-Türkiye Manas Üniversitesi
2000 - 2001 Head of Department

Dokuz Eylul University
1994 - 1998 Deputy Head of Department

Dokuz Eylul University
1989 - 1990 Deputy Head of Department

Dokuz Eylul University

Supervised Theses 59

Taxation of the agricultural sector in Turkey and measuring the tax perception of the agricultural sector: The example of Urla (İzmir) province

TÜĞEN K. (Advisor)

İ.BURAK(Student), Doctorate, 2023
Subsidy policies in combating global climate change: A study on the Turkish energy sector

TÜĞEN K. (Advisor)

F.YAPICI(Student), Doctorate, 2021
Examining the tax revenues of municipalities within the scope of Municipial Revenues Law

TÜĞEN K. (Advisor)

A.GÜL(Student), Postgraduate, 2019
Assesment of participatory budgeting named as a new approach inbudgeting process

TÜĞEN K. (Advisor)

C.YILMAZ(Student), Postgraduate, 2019
Amortization under the provisions of the Tax Procedure Law; amortizations in the available assets and receivables

TÜĞEN K. (Advisor)

T.ÜREDİLER(Student), Postgraduate, 2018
Accountabilty in public sector as an effective fiscal tool and culture relationship: An analysis of Turkey

TÜĞEN K. (Advisor)

H.DEMİRHAN(Student), Doctorate, 2017
An analysis of fiscal space from the perspective of budget policies: An application on Turkey (1980-2015)

TÜĞEN K. (Advisor)

A.ATILGAN(Student), Doctorate, 2017
Efficiency of tax penalty in taxation i̇n Turkey

TÜĞEN K. (Advisor)

S.YAŞAR(Student), Postgraduate, 2017
The effect of state's entrepreneurship incentives on Turkey's entrepreneurship ecosystem

TÜĞEN K. (Advisor)

H.DURAN(Student), Doctorate, 2016
Green budget approach and evaluation

TÜĞEN K. (Advisor)

F.YAPICI(Student), Postgraduate, 2015
The role and imporance of social budgeting on decreasing poverty problem

TÜĞEN K. (Advisor)

A.EROĞLU(Student), Postgraduate, 2015
The role of the domestic debt in the sustainability of budget deficits in Turkey: 1994 - 2013 Period

TÜĞEN K. (Advisor)

M.DAĞ(Student), Doctorate, 2014
Evaluation of the effect of municipal financial applicants of Turkeys European Union membership process

TÜĞEN K. (Advisor)

A.ATILGAN(Student), Postgraduate, 2013
Evaluation of health expenditures in terms of applications in Turkey and the European Union

TÜĞEN K. (Advisor)

S.GÖK(Student), Postgraduate, 2012
The role and effectivenness of income tax on decreasing unregistered employment

TÜĞEN K. (Advisor)

D.ÖZEN(Student), Postgraduate, 2012
Tax offices in Turkey and their role and importance for achieving the effectiveness in tax system

TÜĞEN K. (Advisor)

A.MESUT(Student), Postgraduate, 2012
Tax returns by reservations and the judicial procedure in Turkish Tax Code

TÜĞEN K. (Advisor)

F.FAHRAN(Student), Postgraduate, 2012
The effect of autonomy of revenue administration on tax loses and evasions

TÜĞEN K. (Advisor)

U.YONAR(Student), Postgraduate, 2012
Analysis of public economy and budgetary tendencies of central bureaucracy and technocracy in Turkey: A case study on central government

TÜĞEN K. (Advisor)

F.AKBEY(Student), Doctorate, 2011
Changes in the budget system and practices in the process of globalisation

TÜĞEN K. (Advisor)

S.KARAÇAY(Student), Postgraduate, 2011
With domestic debt financing of the budget of the banking sector impacts

TÜĞEN K. (Advisor)

M.OKUTAN(Student), Doctorate, 2010
Medium-term expenditure system and evaluation of Turkey application

TÜĞEN K. (Advisor)

H.GÜÇLÜ(Student), Doctorate, 2010
Internal audit in public and the evaluation of its application in Turkey

TÜĞEN K. (Advisor)

D.ALÇİN(Student), Postgraduate, 2009
Taxation and acounting of distribution of profit on stock corporation

TÜĞEN K. (Advisor)

T.KAYA(Student), Postgraduate, 2009
Transfer pricing and efficiency of taxation

TÜĞEN K. (Advisor)

İ.ÇAKIR(Student), Postgraduate, 2009
Performance based budgeting system and applicability in Turkey

TÜĞEN K. (Advisor)

A.ÖZEN(Student), Doctorate, 2008
The influences of the depentend audit firms in the tax audit in Turkey

TÜĞEN K. (Advisor)

C.ÜNAL(Student), Postgraduate, 2008
Provision of fiscal discipline on the budget: evaluation of the relations with the intertnational financial estabisments

TÜĞEN K. (Advisor)

H.DERYA(Student), Postgraduate, 2007
The evaluation of Turkish post-1990 period agricultural policies within the framework of budgetary policies

TÜĞEN K. (Advisor)

M.AKMAN(Student), Postgraduate, 2006
Constitutional balanced budget in maintaining fiscal discipline and Turkish case

TÜĞEN K. (Advisor)

A.GÜNAY(Student), Doctorate, 2006
Effects of globalisation process on Turkey's budgetary policies

TÜĞEN K. (Advisor)

F.AKBEY(Student), Postgraduate, 2005
The effectiveness of dept management in establishing fiscal discipline in Turkey

TÜĞEN K. (Advisor)

H.TANDIRCIOĞLU(Student), Doctorate, 2004
Privatisation applications in Turkey after 1980 and it`s effects to employment

TÜĞEN K. (Advisor)

B.GÜLSÖZLÜ(Student), Postgraduate, 2004
International transfer pricing and implementation opportunities in the Turkish taxation law

TÜĞEN K. (Advisor)

M.AKTAŞ(Student), Doctorate, 2003
Restructuring of local government for efficient use of financial sources

TÜĞEN K. (Advisor)

C.CAN(Student), Doctorate, 2003
The Impact of government on social welfare and the Turkish practise

TÜĞEN K. (Advisor)

A.ÇALIŞKAN(Student), Doctorate, 2001
Evaluation of Turkey -EU (European Union) relations in aspect of tax harmonization

TÜĞEN K. (Advisor)

R.ŞAHBAZOV(Student), Postgraduate, 2001
The Changes in main tax laws by the law bearing the number 4369 and the assess of the results of aplication

TÜĞEN K. (Advisor)

M.TOSUN(Student), Postgraduate, 2001
The Impact of taxation in the development of marble sector in Turkey

TÜĞEN K. (Advisor)

H.İRGİN(Student), Postgraduate, 1999
The Evaluation of the underground economy in terms of taxation in Turkey after 1980

TÜĞEN K. (Advisor)

G.BİNİCİ(Student), Postgraduate, 1999
The Need of reform in public budget in Turkey and zero-based budgeting system

TÜĞEN K. (Advisor)

T.CANBAY(Student), Doctorate, 1999
The Providing effectiveness of tax inspection

TÜĞEN K. (Advisor)

D.YAYMAN(Student), Doctorate, 1999
The Importance and the place of the documentary order in providing efficiency in tax regulations

TÜĞEN K. (Advisor)

H.ÜNNÜ(Student), Postgraduate, 1999
As a parafiscal revenues SII premiuses in Turkey and providing efficiency in their accruales

TÜĞEN K. (Advisor)

O.KARADENİZ(Student), Postgraduate, 1998
The Adaptation of the tax system to the structural transformation in the economy during the development process of its socio-economic consequences (example of Turkey)

TÜĞEN K. (Advisor)

C.TÜZGEN(Student), Doctorate, 1998
The Place and importance of the tax penalties to maintain efficiency in taxation

TÜĞEN K. (Advisor)

D.AKINLI(Student), Postgraduate, 1998
Inspection of the free zone application in Turkey from the point of view of taxes

TÜĞEN K. (Advisor)

S.GÜNER(Student), Postgraduate, 1998
The Analysis of Turkish tax system an a perspective of fiscal and tax principles

TÜĞEN K. (Advisor)

A.RIZA(Student), Doctorate, 1998
The Effect of consuption taxes on distribution of income in Turkey than 1980

TÜĞEN K. (Advisor)

O.ÇAKMAK(Student), Postgraduate, 1998
The Place and importance of courtsof first instance in legal proceedings of tax offenses

TÜĞEN K. (Advisor)

M.SAFA(Student), Postgraduate, 1997
The Financial problems of the municipalities faced in Turkey after the 80's and the alternative approaches for the solutions (Greater Municipality of İzmir case study)

TÜĞEN K. (Advisor)

Ö.KOCAKAFA(Student), Postgraduate, 1996
The Role and importance of the taxes levied on the external commerce as regards the development of the external commerce of Turkey (Evaluation of post 1980 developments)

TÜĞEN K. (Advisor)

A.YILDIRAN(Student), Postgraduate, 1996
Taxation of corporation income and evulation of the application of corporate in Uzbekistan

TÜĞEN K. (Advisor)

P.MURATOV(Student), Postgraduate, 1996
The Role of public incomes in fighting agains environmental polution

TÜĞEN K. (Advisor)

C.ERGÜDER(Student), Postgraduate, 1996
Dış borçlanmada kredi değerliliği ve Türkiye uygulaması

TÜĞEN K. (Advisor)

Ö.ALP(Student), Postgraduate, 1996
Türkiye'de 1980 sonrası vergileme politikasının turizm sektörünün gelişimi üzerine etkisi

TÜĞEN K. (Advisor)

M.ERMAN(Student), Postgraduate, 1994
Vergi tahsil usulleri ve tahsilatla etkinliğin sağlanması

TÜĞEN K. (Advisor)

M.MEHMET(Student), Postgraduate, 1994
Türk vergi sisteminde özel güvenlik tedbirlerinin vergi güvenlik müesseseleri içindeki yeri ve önemi

TÜĞEN K. (Advisor)

H.GANİ(Student), Postgraduate, 1994
İhracatın arttırılmasında vergi sisteminin rolü ve önemi (1980 sonrası Türkiye uygulaması)

TÜĞEN K. (Advisor)

D.BİLEN(Student), Postgraduate, 1991

Academic and Administrative Experience

1998 - Present Professor

1992 - 1998 Associate Professor

1989 - 1992 Assistant Professor

1981 - 1989 Research Assistant

2009 - Present Head of Department

2003 - Present Head of Department

2003 - 2019 Faculty Board Member

2014 - 2017 Member of the Senate

2011 - 2017 Member of the Faculty Board

2012 - 2015 Head of Department

2011 - 2014 Head of Department

2008 - 2009 Deputy Head of Department

2001 - 2002 Head of Department

2000 - 2001 Head of Department

1994 - 1998 Deputy Head of Department

1989 - 1990 Deputy Head of Department