Hayat dergisindeki dil ve edebiyat yazılarının incelenmesi

Abstract

Tax expenditures concept is based on the thought of the existance of two parts ofthe tax structure. First part of it is the standart part, revenue raising part. This partincludes the provisions about operations to be taxed, tax base, taxpayer, deductibility ofcompulsory payments, accounting conventions, taxation period, tax rate, internationalfiscal obligations and tax administration which are also obligatory provisions in taxlaws for taxation. The second part of it is special references which is also known as taxincentives or subsidies. Tax expenditures are regulations seen in this part in the form oftax exclusions, taç deductions, tax exemptions, tax credits spedial rates, tax deferralsand the others. Morever, negatif tax expenditures which means the measuremant of taxburdens on the high taxed goods may exist in the contries' tax systems.The most important problem about the tax expenditure concept is the definitionof itself. If a tax expenditure is defined as ?preferencial tax provisions which are derivedfrom standart tax structure?, there is no general consessus on the inclusions of standarttax structure, which tax provisions are preferencial provisions and of which preferencialtax provisions are tax expenditures. Every contry has been developing its original taxexpenditure concept and implementations.Tax expenditure reporting system of a contry is formed by the phases of thedetermination of taxes to be subject to tax expenditure analyzes, the definition, theclassification, the measuremants of costs and the presentation of estimates of taxexpenditures.The common points of tax expenditures and convontioanal public expendituresare benefiting to their beneficiaries and reducing the public sources for other sourceusage areas. They differ from each other in the aspects of being the only the taxpayersas beneficiaries of tax expenditures, psicolgocal effects, legislation technics, costs andobservability.

Hayat Magazine had been published three years after the declaration of the Republic, from December 2, 1926 until December 30, 1929. It was published in the old alphabet during the first two years and after the adoption of the Latin alphabet, it was published in new alphabet by familiarizing its audience to these letters since 29 November 1928.This magazine, published with the help of the Ministry of National Education and with the aim of replacing ?Yeni Mecmua?, was published under teh directorate of Mehmet Emin (Erişirgil) until 3 May 1928 and later under the directorate of Faruk Nafiz (Çamlıbel) until it was closed. A few issues of the magazine were also published during the directorate of Nafi Atuf (Kansu).In the magazine, poems and articles of thos writers and poets who have important roles in our literature were published. Some of the writers are Ali Canip, Mehmet Fuat, Nahit Sırrı, Ziyaettin Fahri, Necip Fazıl, Faruk Nafiz, Mustafa Nihat.This study includes Preface, Introduction, Text, Examination, Conclusion and References.Language and literature writings in the magazine were arranged in eight sections after preface and introduction. In Preface, the reason for choosing the subject was explained. In Introduction, the magazine was focused on. Language and literature writings in the magazine were arranged as follows and then texts were examined; First Section: Poems, Second Section: Stories, Third Section: Essays, Fourth Section: Critical Essays, Fifth Section: Art Essays, Sixth Section: Language Writings, Seventh Section: Biographies, Eighth Section: Introducing Works.