Alternative forms of sales taxation for a developing country

In an increasing n umber of developing countries, as in virtually all of the major industrial countries, one or other form of sales taxation has taken root as an important provider of revenue, though in spite of much recent debate—much of it concerning the value added tax—no single form of sales taxation has emerged as being the most efficacious. This article does not discuss the merits of sales taxation, nor its effects or, development, but rather focuses on the question of which form of sales tax should be adopted assuming that one is to be.     

Quality of democracy in unrecognized states: lessons from Northern Cyprus

Scholars have recently debated whether non-recognition is a blessing or a curse for democracy. Some suggest that lack of recognition forces political elites to democratize and acquire internal legitimacy to compensate for the lack of external legitimacy. Others suggest that democratization is used as a strategy by which to acquire international recognition. Still others claim that non-recognition obliges unrecognized states to rely on a patron state which, in turn, hinders the quality of democracy. To contribute to this discussion, we have conducted an in-depth case study. Focusing on democratic quality in Northern Cyprus from 2010 to 2016, it is observed that reliance on a patron state leads to dynamics of tutelage, in turn hindering the quality of democracy.     

Political Parties and Women’s Rights in Turkey

Abstract

Political parties are important political actors, but they are seldom studied in relation to human rights. This article examines the human rights discourse of political parties in Turkey by focusing on women’s rights. The content analysis of party programmes issued by major political parties between 1923 and 2007 reveals significant differences and changes in parties’ approach to women, ranging from no mentioning of women to addressing women’s issues from a feminist perspective. Women’s rights and issues, once neglected practically by all political parties, have gained attention during the last few decades, largely due to women’s activism. While conservative, religious, and Turkish nationalist parties started to display a dualist approach that combines traditionalism with gender equality, social democrat, socialist, and pro-Kurdish parties increasingly employ feminist terminology and analysis.