34. International Public Finance Conference

EnglishTürkçe

34. International Public Finance Conference

DOI :10.26650/PB/SS10.2019.001   
EditorSalim Ateş Oktar, Yasemin Taşkın

SubjectsEconomics, Economics

TABLE OF CONTENTS AND LIST OF CONTRIBUTORS


The Underground Economy And Financial Development Theory And Evidences

Salvatore Capasso
DOI :10.26650/PB/SS10.2019.001.001
P. 1-6
The Impact Of Tax Regimes On The Effectiveness Of R&D Allowances - An Investigation Of Separate Taxation And Formula Apportionment Within The Framework Of R&D

Gazi Bilal Yıldız, Hülya Çelebi
DOI :10.26650/PB/SS10.2019.001.002
P. 7-15
Public Finance - The Impact Of Recreational Vouchers On Public Finances And Support For Domestic Tourism

Peter Dorčák, Peter Markovič, Ingrid Dorčáková, Martin Novysedlák
DOI :10.26650/PB/SS10.2019.001.003
P. 16-26
Gender Budgeting In Local Administratıon: İstanbul Beylikdüzü And Eskişehir Odunpazarı Cases

Özgün Akduran Erol
DOI :10.26650/PB/SS10.2019.001.004
P. 27-34
An Evaluation On The Idea Of Growing Or Shrinking As An Alternative Approach To The Solution Of Environmental Problems

Arman Zafer Yalçın
DOI :10.26650/PB/SS10.2019.001.005
P. 35-40
Tax Incentives Provided for Green Bonds in Financing of Energy Efficiency and Its Importance for Turkey

Ayşe Yiğit Şakar
DOI :10.26650/PB/SS10.2019.001.006
P. 41-47
An Empirical Analysis on the Relationship Between Renewable Energy Consumption, Health Care Expenditures and Carbon Dioxide Emission in the European Union Countries and Turkey

Çiğdem Börke Tunalı, Naci Tolga Saruç
DOI :10.26650/PB/SS10.2019.001.007
P. 48-53
Characteristics of Plastic Bag Fee and the Evaluation of This Fee by Means of Fiscal and Environmental Policy

Erdem Ercan
DOI :10.26650/PB/SS10.2019.001.008
P. 54-59
Comparison of Old and New Prevention of Double Taxation Agreement Between Turkey and Germany

Ali Erol
DOI :10.26650/PB/SS10.2019.001.009
P. 60-64
Taxation of the Income Arising From the Right to Claim Obtained From Pre-paid Housing Sales in the Scope of Income Tax Code

Aylin Armağan, Ali Yaşar Çelikel
DOI :10.26650/PB/SS10.2019.001.0010
P. 65-70
Motor Vehicles Tax: Some Problems and Evaluations

Zinnur Tunç
DOI :10.26650/PB/SS10.2019.001.011
P. 71-76
The Third Way of Governing the Common Pool Resources Except Privitization and Expropriation: Alanya Fishers That Inspired the Nobel Prize

Sedef Oluklulu
DOI :10.26650/PB/SS10.2019.001.012
P. 77-81
Waste Trade and External Cost of Plastic Wastes

Ezgim Yavuz
DOI :10.26650/PB/SS10.2019.001.013
P. 82-90
An Evaluation on Social State Understanding and Turkey

Yeşim Çam, Coşkun Karaca
DOI :10.26650/PB/SS10.2019.001.014
P. 91-98
The Need for Reform in Turkish Tax System: Main Problems and Recommendations

Adnan Gerçek
DOI :10.26650/PB/SS10.2019.001.015
P. 99-105
The Analysis of Tax Performance in Turkey

Şahin Akkaya, Başak Ergüder, Aycan Hepsağ
DOI :10.26650/PB/SS10.2019.001.016
P. 106-110
Review of Decentralization and Fiscal Autonomy With Fiscal and Legal Aspects in Turkey in the Last Years

Çağrı Çarıkçı
DOI :10.26650/PB/SS10.2019.001.017
P. 111-115
Value-added Tax Reform After 35 Years

Cevdet Alkış
DOI :10.26650/PB/SS10.2019.001.018
P. 116-124
The Analysis With Structural Equation Modelling of The Factors That Determine Citizens’ Satisfaction With Social Services and Aids Provided by Local Governments

Gonca Güngör Göksu
DOI :10.26650/PB/SS10.2019.001.019
P. 125-130
The Evaluation of Intensive Municipal Economic Enterprises in Local Governments From the Point of View of Public Benefit

Murat Çak, Binhan Elif Yılmaz, Volkan Oğhan
DOI :10.26650/PB/SS10.2019.001.020
P. 131-137
Is It Possible to Tax International Trade of Arms During The Crisis of the Tax State?

Feride Berna Uymaz
DOI :10.26650/PB/SS10.2019.001.021
P. 138-141
The Ramsey Tax Component in the Terms of Gasoline Taxation in Turkey

Demet Özocaklı, Atilla Ahmet Uğur
DOI :10.26650/PB/SS10.2019.001.022
P. 142-149
An Analysis on the Relationship Between Fuel Taxes and Fuel Consumption and Current Deficit: a Case of Turkey

Murat Güngül, Hakan Acaroğlu
DOI :10.26650/PB/SS10.2019.001.023
P. 150-154
The Effects of the Wealth Taxes on Income Distribution In Turkey

Hülya Kabakçı Karadeniz
DOI :10.26650/PB/SS10.2019.001.024
P. 155-159
Determination of Society’s Preferences About Optimal Taxation: the Case of Turkey

Ebru Karaş, Ufuk Selen
DOI :10.26650/PB/SS10.2019.001.025
P. 160-164
Invitation to Explanation of Voluntary Tax Compliance

Müge Seda Ateş
DOI :10.26650/PB/SS10.2019.001.026
P. 165-169
An Evaluation of Subsidies Granted to the Private Educational Institutions Within the Framework of Turkish Taxation System

Aslıhan Özel Özer, Buğra Özer, Sercan Akın
DOI :10.26650/PB/SS10.2019.001.027
P. 170-178
Strategic Investment Incentives: Turkish Case

Canatay Hacıköylü, Zeynep Karal Önder
DOI :10.26650/PB/SS10.2019.001.028
P. 179-183
The Concept of Collective Investment Institution and Specific Tax Advantages Provided for These Institutions In Turkey

Filiz Keskin
DOI :10.26650/PB/SS10.2019.001.029
P. 184-190
Public Enterprises and Taxation Issues Within the Framework of Turkish Corporate Tax

Erkan Aydın
DOI :10.26650/PB/SS10.2019.001.030
P. 191-197
The Structure of Tax Culture and Taxpayers’ Perceptions in Turkey

Emine Yöney, Emine Figen Altuğ
DOI :10.26650/PB/SS10.2019.001.031
P. 198-208
The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications

Güneş Çetin Gerger, Feride Bakar Türegün, Adnan Gerçek
DOI :10.26650/PB/SS10.2019.001.032
P. 209-215
Taxpayer Behavior: Types of Taxpayers Created Through Tax Sanctions And Incentives

Nazan Susam, Filiz Baloğlu
DOI :10.26650/PB/SS10.2019.001.033
P. 216-220
Structural Equation Modeling in Tax Compliance

Şahin Akkaya, Ufuk Gergerlioğlu
DOI :10.26650/PB/SS10.2019.001.034
P. 221-226
Transition From Economic Growth to Green Growth: Green Budgeting

Fatma Yapıcı
DOI :10.26650/PB/SS10.2019.001.035
P. 227-233
Psychological and Sociological Aspects Preventing “common Wallet” Perception in the Public Budget

Fidan Kılavuz, Cihan Yüksel
DOI :10.26650/PB/SS10.2019.001.036
P. 234-240
Sovereign Wealth Funds: the Case of Norway

Hüseyin Burak Özgül
DOI :10.26650/PB/SS10.2019.001.037
P. 241-251
Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis

Özgecan Gök
DOI :10.26650/PB/SS10.2019.001.038
P. 252-258
Legal Nature of the Share of Participation to Recycling And Comparison Thereof With the Foreign Country Practices

Güneş Yılmaz, Özgür Biyan
DOI :10.26650/PB/SS10.2019.001.039
P. 259-269
The Evaluation of the Tax Wedge on Minimum Wage in Terms of the Principles of Justice in Taxation

Serkan Acuner
DOI :10.26650/PB/SS10.2019.001.040
P. 270-275
Alternative Minimum Tax

Şerif Emre Gökçay, Altan Rençber
DOI :10.26650/PB/SS10.2019.001.041
P. 276-282
The Description and Comparison of Budget Systems: The Case of Turkey (1924-2018)

Haydar Lütfü Ejder, Melek Sena Cangir
DOI :10.26650/PB/SS10.2019.001.042
P. 283-295
The Factors Influencing External Audit and the Effect Of External Audit on Fiscal Transparency

Hüseyin Güçlü Çiçek, Süleyman Dikmen
DOI :10.26650/PB/SS10.2019.001.043
P. 296-302
The Transformation in Public Finance Administration

Oğuz Oyan
DOI :10.26650/PB/SS10.2019.001.044
P. 303-310
Debt Targets and Fiscal Rules Practices on Public Debt For Turkey

Binhan Elif Yılmaz, Sinan Ataer
DOI :10.26650/PB/SS10.2019.001.045
P. 311-316
Estimating Fiscal Space: an Empirical Study on Turkey

Fatih Akbayır, Ahmet Burçin Yereli
DOI :10.26650/PB/SS10.2019.001.046
P. 317-320
Factors Affecting the Use of Fiscally Protectionism Instruments Used in International Trade

Göksel Karaş, Ufuk Selen
DOI :10.26650/PB/SS10.2019.001.047
P. 321-325
Public Loss in the Actions and Acts of Taxation From the Viewpoint Public Fiscal Law

Yasemin Taşkın, Salim Ateş Oktar
DOI :10.26650/PB/SS10.2019.001.048
P. 326-331
The Scope of the Legality Principle of Taxation in the Light of Turkish Constitutional Court’s Judgments

Gamze Gümüşkaya
DOI :10.26650/PB/SS10.2019.001.049
P. 332-337
The Principle of Legality of the Taxes: an Evaluation on Turkey and the Selected Countries

Murat Demir, Rıdvan Önder
DOI :10.26650/PB/SS10.2019.001.050
P. 338-342
On the Efficiency of Behavioural Public Economics Policies: an Experimental Study

Emre Özyerden
DOI :10.26650/PB/SS10.2019.001.051
P. 343-347
Factors Affecting Tax Morale: an Empirical Study on Students of Aksaray and Çukurova University

Orçun Avcı, Gülin Tabakan, Gülsen Kıral
DOI :10.26650/PB/SS10.2019.001.052
P. 348-352
The Effect of Electronic Taxation System on Voluntary Tax Compliance

İhsan Cemil Demir, Rabia Tuğba Eğmir
DOI :10.26650/PB/SS10.2019.001.053
P. 353-356
A Laboratory Experiment for the Determination and Development of Public Expenditure Awareness in Primary And High School Students: the Case of Trabzon Province

Yasemin Arıman
DOI :10.26650/PB/SS10.2019.001.054
P. 357-361
The Public Bank Resurgent: Prospects of Democratization for Sustainable Development

Thomas Marois
DOI :10.26650/PB/SS10.2019.001.055
P. 362-372
A Critical Overview of the Collective Contract Payments To Unionized Public Officials

Harun Kılıçaslan
DOI :10.26650/PB/SS10.2019.001.057
P. 373-378
Effect of Tax Debt on Participation to Public Procurements

Yeliz Neslihan Akın, Salim Ateş Oktar
DOI :10.26650/PB/SS10.2019.001.058
P. 379-384
The Course of Social Security Spending Within the Process of Society 5.0

Muhammet Şahin, Hamdi Furkan Günay
DOI :10.26650/PB/SS10.2019.001.059
P. 385-389
The Regulatory Effect of Public Education Expenditures On Income Distribution

Müzeyyen Özlem Çetin
DOI :10.26650/PB/SS10.2019.001.060
P. 390-395
Child Poverty in Istanbul: An Analysis in the Neighborhood Scale

Murat Şeker, Hakan Bektaş
DOI :10.26650/PB/SS10.2019.001.061
P. 396-401
Political Polarization, Income Inequality and Size of Government

Sacit Hadi Akdede, Nazlı Keyifli
DOI :10.26650/PB/SS10.2019.001.062
P. 402-407
Poverty, Income Distribution and Social Welfare in Development Process

Osman Cenk Kanca, Yusuf Akan
DOI :10.26650/PB/SS10.2019.001.063
P. 408-411
Financial Analysis of the Political Property of Ni̇zâmül Mülk

Recep Temel
DOI :10.26650/PB/SS10.2019.001.064
P. 412-417
The Current Situation Related to the Public-private Partnership in Turkey

Recep Emre Eriçok
DOI :10.26650/PB/SS10.2019.001.065
P. 418-423
Regional Inequalities in European Union and Potential Impacts of European Union Membership Process on Regional Disparities in Turkey

Cihan Kızıl
DOI :10.26650/PB/SS10.2019.001.066
P. 424-431
Economic Regulation as a Requirement for Economic Efficiency: the Assessment of Turkey

Ali Fuat Uruş
DOI :10.26650/PB/SS10.2019.001.067
P. 432-437
Analysis of Cyclical Behavior of Fiscal Policy Through Fiscal Reaction Function: the Case of Turkey

Süleyman Kasal
DOI :10.26650/PB/SS10.2019.001.068
P. 438-441
Crises of Real Sector and Fiscal Policies in Turkey in the Process of Globalization

İpek Doğan Özer
DOI :10.26650/PB/SS10.2019.001.069
P. 442-451
An Econometric Analysis on Determinants of Foreign Direct Investment in Turkey

Mikail Pehlivan
DOI :10.26650/PB/SS10.2019.001.070
P. 452-458
Administrative Objection in Customs Code

Aylin Armağan, Serkan Seyhan
DOI :10.26650/PB/SS10.2019.001.071
P. 459-463
A Different Attempt to Read the Disclosure Mechanism: Review of Disclosure Assesment Commission in Terms of Public Loss

Selin Ovalıoğlu
DOI :10.26650/PB/SS10.2019.001.072
P. 464-469
Assessment of a Recent State Council Decision on Additional Customs Duty

Yetkin Kaan Gençtürk, Mevlüt Uzunöner
DOI :10.26650/PB/SS10.2019.001.073
P. 470-476
Comparison of Merchant-artisan From Trade and Tax Law

Muhammet Durdu, Ümit Süleyman Üstün
DOI :10.26650/PB/SS10.2019.001.074
P. 477-481
Comparison of Tax Revenue Forecasting Models for Turkey

Hamza Erdoğdu, Recep Yorulmaz
DOI :10.26650/PB/SS10.2019.001.075
P. 482-492
Financing Religious Services in Theory and Practice

Orhan Şener
DOI :10.26650/PB/SS10.2019.001.076
P. 493-502
Economic Growth: A Short History of a Controversial Idea

Gareth Dale
DOI :10.26650/PB/SS10.2019.001.077
P. 503-508
Vilfredo Pareto, Trattato, and Italian School of Fiscal Sociology

Haydar Lütfü Ejder, Ali Çelen Erduran
DOI :10.26650/PB/SS10.2019.001.078
P. 509-515
Sociological Effects of Special Consumption Tax Reductions: Empirical Findings

İhsan Cemil Demir, Ali Balkı
DOI :10.26650/PB/SS10.2019.001.079
P. 516-520
The Relationship Between E-government and Corruption: an Empirical Analysis Using Panel Data

Gamze Öz Yalaman
DOI :10.26650/PB/SS10.2019.001.080
P. 521-526
Evaluation of Tax Criminal Law (Regulation-practice-trial)

Yusuf Karakoç
DOI :10.26650/PB/SS10.2019.001.081
P. 527-532
Rendering Tax Law Judicial Within the Scope of the Grounds for Challenge of Petitions

Serkan Ağar
DOI :10.26650/PB/SS10.2019.001.082
P. 533-537
The Rule of the Decision to Stay of Execution in Tax Justice and the Problem of Comments Reflecting Bias

Doğan Bozdoğan
DOI :10.26650/PB/SS10.2019.001.083
P. 538-544
An Evaluation of Permanent Establishment / Digital Nexus Concepts in the E-commerce Field and Taxation in Terms of Income Taxes

Arif Ayluçtarhan
DOI :10.26650/PB/SS10.2019.001.084
P. 545-555
Effectiveness of Turkey’s Public Policies Supporting Technological Innovation and Productivity Increase at The Age of Knowledge Economy

Abdurrahman Taraktaş
DOI :10.26650/PB/SS10.2019.001.086
P. 556-563
Subsidies to Private Theaters

Sacit Hadi Akdede
DOI :10.26650/PB/SS10.2019.001.087
P. 564-569
The Political Economy of Natural Disaster Prevention And Mitigation

Tülin Altun
DOI :10.26650/PB/SS10.2019.001.088
P. 570-575
Institutional Structure in Tax Audit: A Case Study of Turkey

Mustafa Erkan Üyümez, Sema Ünlüer, Ali Osman Yılmaz
DOI :10.26650/PB/SS10.2019.001.089
P. 576-581
The Right to Good Administration in Tax Inspection Process

Nuray Aşcı Akıncı
DOI :10.26650/PB/SS10.2019.001.090
P. 582-587
A Suggestion on Cooperation Between Tax Review and Independent Audit: Risk Analysis Models

Emre Akın
DOI :10.26650/PB/SS10.2019.001.091
P. 588-594
Final Account Budget in Establishing Budget Right, Assessment and Recommendations: the Case of Turkey

Serdar Dumlupınar
DOI :10.26650/PB/SS10.2019.001.092
P. 595-599
The Audition of Final Accounts Law: A Critical Approach on the Inefficiency of Existing Audition and Solution Offers in Order to Promote Efficiency

Zeynep Müftüoğlu
DOI :10.26650/PB/SS10.2019.001.093
P. 600-604
The Analysis of the Findings Reported in the Performance Audit of State Universities

Durdane Küçükaycan, Şafak Ağdeniz
DOI :10.26650/PB/SS10.2019.001.094
P. 605-612
Military Expenditure in Turkey: a Cointegration Analysis

Emre Özyerden, Cevat Tosun
DOI :10.26650/PB/SS10.2019.001.095
P. 613-619

INFORMATION


E-ISBN978-605-07-0704-5
PublisherIstanbul University Press
Publish Date30.06.2019
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