In the literature of security studies, it is seen that terrorist organizations do not have financial resources. It is accepted that they cannot continue their existence. After the September 11, 2001 attacks, within the scope of the USA's changing counter-terrorism strategy, the fight against the financing of terrorism gained value. The link between taxation and terrorism came to the fore again as a common reaction of the international community with the September 11 attacks, and it came to the fore that some associations were the center of financing terrorism. In this way, international mobility of funds used for terrorist purposes has been facilitated. Understanding the link between taxation and terrorism is one of the most important factors that increase the success of the fight against the financing sources of terrorism. Many countries have adopted the "principle of taxation of sources of crime". In this context, from the point of view of Turkish legislation, in the second paragraph of Article 9 of the Tax Procedure Law, "The fact that the tax-generating event is prohibited by law does not remove the obligation and tax liability." acting on the basis of the provision. Sources: ""The Relationship between Taxation and Terrorism in Combating the Financing of Terrorism"", Burcu Gediz Oral, 2016; Tax Procedure Law

Unlike rotary wing aircraft, fixed wing aircraft move with the support of air speed along with The Shape of their wings and forward movement. Fixed-wing air vehicles, which can not perform the desired performance compared to rotary-wing air vehicles in close air support, are more useful along with oxygen equipment, cabin legs and high service ceilings. In addition, fixed-wing aircraft stand out from rotary-wing aircraft in terms of range, speed and performance criteria. Source: M5 Magazine

Historically and conceptually, the concept of FTS, which was described as Foreign Fighters in the literature until the September 11, 2001 attacks, first came to the fore in the 1930s with the Spanish Civil War. David Malet, Heghammer et al. According to the authors, the phenomenon of Foreign Warrior and FTF in the literature in general; “An actor (1) participates in or organizes an insurrection (2) has a similarity, without nationality, to the fighters who fought there, (3) has no ties to any official military organization, (4) does not receive a salary.” According to the UN's decision numbered 2178, YTS; A person who attempts or participates in armed action from one country of residence or nationality in another country where there is armed conflict At this point, the person in question may have activities such as carrying out, planning, preparing and participating in a terrorist act, as well as efforts to provide and receive training for terrorist acts by the UN. Sources: United Nations, "Foreign Fighters: Transnational Identity in Civic Conflicts", David Malet, 2013