34. International Public Finance Conference

EnglishTürkçe

34. International Public Finance Conference

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

SubjectsEconomics

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


TypeProceedings Book
E-ISBN978-605-07-0704-5
PublisherIstanbul University Press
Publish Date30.06.2019
Cover (PDF)
Front Pages (PDF)

LICENCE


Attribution-NonCommercial (CC BY-NC)

This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don’t have to license their derivative works on the same terms.


SUBSCRIBE




SHARE




Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.