This book examines the main issues discussed in the field of public finance. It covers critical debates such as revenue forecasting models, the taxation of sharing economy, tax incentives to green bonds, tax literacy, collective investment institutions, digitalization of tax administration, pharmaceutical spending, tax expenditures, Armey Curve, Okun's law, private educational institutions, and taxation of artificial intelligence. The book consists of twelve chapters on "controversial issues in the public finance" mentioned above.
This book examines the main issues discussed in the field of public finance. It covers critical debates such as revenue forecasting models, the taxation of sharing economy, tax incentives to green bonds, tax literacy, collective investment institutions, digitalization of tax administration, pharmaceutical spending, tax expenditures, Armey Curve, Okun's law, private educational institutions, and taxation of artificial intelligence. The book consists of twelve chapters on "controversial issues in the public finance" mentioned above.
Adnan Gerçek is Professor of Fiscal Law at Bursa Uludä University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from Uludä 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 Tä is Professor of Fiscal Law at ¿stanbul Gedik University, Faculty of Economics Administrative and Social Sciences, Department of Political Science and Public Administration, ¿stanbul, Turkey. He has a Ph.D. from Uludä 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.
Inhaltsangabe
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
