Critical Debates in Public Finance

ISBN-13: 9783631810743 / Angielski / Miękka / 2020 / 212 str.

Metin Tas; Adnan Gercek

Opis

Revenue forecasting models, the taxation of sharing economy, the importance of tax literacy in tax compliance, the concept of collective investment institutions, digitalization of tax administration, subsidies granted to the private educational institutions, and taxation of artificial intelligence

Spis treści

List of Contributors .................................................................................................. 11

Hamza Erdogdu and Recep Yorulmaz

Comparison of Tax Revenue Forecasting Models for Turkey ............................ 13

Burçin Bozdoganoglu

Examination of Tax Administration by Digitalization: Taxation of

Sharing Economy; Country Examples and Evaluation of Turkey ..................... 25

Ayse Yigit Sakar

Tax Incentives Provided to Green Bonds in Financing of Energy

Efficiency and Its Importance for Turkey .............................................................. 37

Günes Çetin Gerger, Feride Bakar Türegün, and Adnan Gerçek

T he Importance of Tax Literacy in Tax Compliance ........................................... 57

Filiz Keskin

T he Concept of Collective Investment Institution and Specific Tax

Advantages Provided for These Institutions and Their Investors in Turkey .... 77

Filiz Giray

T he Impacts of Digitalization of Tax Administration on the Complexity

of Tax System: OECD Countries Example ............................................................ 95

Pelin Varol Iyidogan, Eda Balikçioglu, and H. Hakan Yilmaz

Empirical Findings on Macro Determinants of Pharmaceutical

Spending in Selected OECD Countries ............................................................... 113

Nevzat Saygilioglu

Example of Internal Tax Bleeding: "Tax Expenditures" .................................... 121

Cihan Yüksel

T e Size of the Public Sector and the Armey Curve: The Case of Turkey ...... 137

Nedim Mercan and Özay Özpençe

Okun's Law: Turkey Case ...................................................................................... 155

Aslihan Özel Özer, Bugra Özer, and Sercan Akin

An Evaluation of Subsidies Granted to the Private Educational

Institutions within the Framework of Turkish Tax System .............................. 169

Özgür Biyan and Günes Yilmaz

Artificial Intelligence: If It's Taxed, But How? .................................................... 183

List of Figures .......................................................................................................... 205

List of Tables ........................................................................................................... 207

O autorze

Adnan Gerçek is Professor of Fiscal Law at Bursa Uludag University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from Uludag University Social Science Institute. He is member of the Turkish Tax Council. His research focuses on tax administration, tax collection procedure, taxpayers' rights, tax responsibility, discretionary power of tax administration, tax literacy, and the e-taxation system.

Metin Tas is Professor of Fiscal Law at Istanbul Gedik University, Faculty of Economics Administrative and Social Sciences, Department of Political Science and Public Administration, Istanbul, Turkey. He has a Ph.D. from Uludag University Social Science Institute. He is the chair of the Department of Political Science and Public Administration. He is also a certified public accountant. His research centers on tax criminal law, tax jurisdiction, Turkish tax system, and tax practices.