Current Issues and Empirical Studies in Public Finance

ISBN-13: 9783631881675 / Angielski / Miękka / 2022 / 422 str.

Burcin Bozdoganoglu;Adnan Gercek

Opis

Public finance is an inclusive field of study based on different disciplines. This book brings together studies in different fields of public finance, taking into account the problems experienced on a global scale. The inclusiveness of public finance has brought together eighteen different studies in this book, including theoretical, methodological and empirical studies about various taxation problems such as COVID-19 and fiscal policies about healthcare system, financial incentives and biomass energy worldwide, effect of tax wedge on inflation, and the evaluation of the problems in international tax law; also digitalization and cryptocurrencies and the social effects of taxation. The authors of chapters present some new models and policy suggestions in their studies.

Spis treści

The study consists of five main parts.

Section I: Issues About COVID-19 Pandemic and Its Effect on Fiscal Policies

Section II: Issues in International Taxation and Digitalization

Section III: Issues in Public Sector Expenditures

Section IV: Analysis of Taxation Problems

Section V: Issues Related to Social, Psychological and Legal Effects of Taxation

O autorze

Burçin Bozdoganoglu works as a professor of fiscal law at Bandirma Onyedi University, Faculty of Economics and Administrative Sciences, Department of PublicFinance, Bandirma, Turkey. She studied economics in Gazi University, Ankara,Turkey. She holds a PhD on public finance from the Social Science Institute of GaziUniversity. Her research interests include international taxation, tax law, tax criminallaw and shadow economy.Adnan Gerçek is a professor of fiscal law at Bursa Uludag University, Faculty ofEconomics and Administrative Sciences, Department of Public Finance, Bursa,Turkey. He has a PhD from the Social Science Institute of Uludag University and is amember of the Turkish Tax Council. His research focuses on tax administration, taxcollection procedure, taxpayers' rights, tax responsibility, discretionary power of taxadministration and the e-taxation system.