Current Perspectives in Public Finance
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This book investigates the different issues of taxation, public expenditures and intervention. It covers current perspectives in public finance such as taxation of digital economy, delegating the power of taxation, the desperation of tax administration, human rights budgeting, economic growth and tax revenues, minimal state and government expenditures, consumer behaviours, incentives to green energy, and trade wars alike. The book consists of eleven chapters related to the «new public finance» issues mentioned above. The authors of the chapters also offer some policy recommendations based on their studies. …mehr

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Produktbeschreibung
This book investigates the different issues of taxation, public expenditures and intervention. It covers current perspectives in public finance such as taxation of digital economy, delegating the power of taxation, the desperation of tax administration, human rights budgeting, economic growth and tax revenues, minimal state and government expenditures, consumer behaviours, incentives to green energy, and trade wars alike. The book consists of eleven chapters related to the «new public finance» issues mentioned above. The authors of the chapters also offer some policy recommendations based on their studies.
Autorenporträt
Selçuk ¿pek is professor of Public Finance Theory at Çanakkale Onsekiz Mart University, faculty of Economics and Administrative Sciences, Department of Public Finance, Çanakkale, Turkey. He has a Ph.D. from ¿stanbul University Social Science Institute and is Head of the Department of Public Finance. His research centers on tax psychology, local taxation, history of public finance, and tax amnesty. 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 the Social Science Institute of Uludä University, and is a member of the Turkish Tax Council. His research focuses on tax administration, tax collection procedure, taxpayers¿ rights, tax responsibility, discretionary power of tax administration, and the e-taxation system.