Description
Book SynopsisThis 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.
Table of ContentsList of Contributors .................................................................................................. 11
Hamza Erdoğdu and Recep Yorulmaz
Comparison of Tax Revenue Forecasting Models for Turkey ............................ 13
Burçin Bozdoğanoğlu
Examination of Tax Administration by Digitalization: Taxation of
Sharing Economy; Country Examples and Evaluation of Turkey ..................... 25
Ayşe Yiğit Şakar
Tax Incentives Provided to Green Bonds in Financing of Energy
Efficiency and Its Importance for Turkey .............................................................. 37
Güneş Çetin Gerger, Feride Bakar Türegün, and Adnan Gerçek
The Importance of Tax Literacy in Tax Compliance ........................................... 57
Filiz Keskin
The Concept of Collective Investment Institution and Specific Tax
Advantages Provided for These Institutions and Their Investors in Turkey .... 77
Filiz Giray
The Impacts of Digitalization of Tax Administration on the Complexity
of Tax System: OECD Countries Example ............................................................ 95
Pelin Varol İyidoğan, Eda Balıkçıoğlu, and H. Hakan Yılmaz
Empirical Findings on Macro Determinants of Pharmaceutical
Spending in Selected OECD Countries ............................................................... 113
Nevzat Saygılıoğlu
Example of Internal Tax Bleeding: “Tax Expenditures” .................................... 121
Cihan Yüksel
Te 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
Aslıhan Özel Özer, Buğra Özer, and Sercan Akın
An Evaluation of Subsidies Granted to the Private Educational
Institutions within the Framework of Turkish Tax System .............................. 169
Özgür Biyan and Güneş Yılmaz
Artificial Intelligence: If It’s Taxed, But How? .................................................... 183
List of Figures .......................................................................................................... 205
List of Tables ........................................................................................................... 207
