Critical Debates in Public Finance -

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Résumé :
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.

Biographie:
Adnan Ger?ek is Professor of Fiscal Law at Bursa Uludag University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from Uludag 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 Tas is Professor of Fiscal Law at Istanbul Gedik University, Faculty of Economics Administrative and Social Sciences, Department of Political Science and Public Administration, Istanbul, Turkey. He has a Ph.D. from Uludag 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.

Sommaire:
List of Contributors .................................................................................................. 11 Hamza Erd?du and Recep Yorulmaz Comparison of Tax Revenue Forecasting Models for Turkey ............................ 13 Bur?in Bozd?an?lu Examination of Tax Administration by Digitalization: Taxation of Sharing Economy; Country Examples and Evaluation of Turkey ..................... 25 Ay?e Yi?it ?akar Tax Incentives Provided to Green Bonds in Financing of Energy Efficiency and Its Importance for Turkey .............................................................. 37 G?ne? ?etin Gerger, Feride Bakar T?reg?n, and Adnan Ger?ek 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 ?yid?an, Eda Bal?k???lu, and H. Hakan Y?lmaz Empirical Findings on Macro Determinants of Pharmaceutical Spending in Selected OECD Countries ............................................................... 113 Nevzat Sayg?l??lu Example of Internal Tax Bleeding: ?Tax Expenditures? .................................... 121 Cihan Y?ksel Te Size of the Public Sector and the Armey Curve: The Case of Turkey ...... 137 Nedim Mercan and ?zay ?zpen?e Okun?s Law: Turkey Case ...................................................................................... 155 Asl?han ?zel ?zer, B?ra ?zer, and Sercan Ak?n An Evaluation of Subsidies Granted to the Private Educational Institutions within the Framework of Turkish Tax System .............................. 169 ?zg?r Biyan and G?ne? Y?lmaz Artificial Intelligence: If It?s Taxed, But How? .................................................... 183 List of Figures .......................................................................................................... 205 List of Tables ........................................................................................................... 207