Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.035
Fatma Yapıcı
{"title":"Transition From Economic Growth to Green Growth: Green Budgeting","authors":"Fatma Yapıcı","doi":"10.26650/pb/ss10.2019.001.035","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.035","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116769748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.015
A. Gerçek
{"title":"The Need for Reform in Turkish Tax System: Main Problems and Recommendations","authors":"A. Gerçek","doi":"10.26650/pb/ss10.2019.001.015","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.015","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115566629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.033
Nazan Susam, Filiz Baloğlu
As with all economic activities of individuals, tax compliance or incompliance is also built with social, cultural and psychological factors. From the complexity of the tax system to the tax penalties, from social and demographic factors to moral and social factors, many dynamics take part in this process. Taking into account that the tax policies adopted may always have unintended consequences, the considerations as to what sort of impacts that tax or other factors might have on the tax world carries importance. On the other hand, the regulation of social relations often takes place under uncertainty, as an agent, individuals can react differently to the uncertainty created by formal rules. As a formal rule, tax sanctions or facilities create different effects on taxpayer behavior and create different types of taxpayers within the system. The basic elements underlying the voluntary compliance with tax are the confidence of the taxpayer to and the perceived power of the tax administration. In this framework, efforts paid on how the determinants of taxpayers’ tax payment or non-payment tendencies affect tax compliance process and classification of taxpayers types arising from the process.
{"title":"Taxpayer Behavior: Types of Taxpayers Created Through Tax Sanctions And Incentives","authors":"Nazan Susam, Filiz Baloğlu","doi":"10.26650/pb/ss10.2019.001.033","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.033","url":null,"abstract":"As with all economic activities of individuals, tax compliance or incompliance is also built with social, cultural and psychological factors. From the complexity of the tax system to the tax penalties, from social and demographic factors to moral and social factors, many dynamics take part in this process. Taking into account that the tax policies adopted may always have unintended consequences, the considerations as to what sort of impacts that tax or other factors might have on the tax world carries importance. On the other hand, the regulation of social relations often takes place under uncertainty, as an agent, individuals can react differently to the uncertainty created by formal rules. As a formal rule, tax sanctions or facilities create different effects on taxpayer behavior and create different types of taxpayers within the system. The basic elements underlying the voluntary compliance with tax are the confidence of the taxpayer to and the perceived power of the tax administration. In this framework, efforts paid on how the determinants of taxpayers’ tax payment or non-payment tendencies affect tax compliance process and classification of taxpayers types arising from the process.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128603726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.070
Mikail Pehlivan
The globalization phenomenon, which started with financial liberalization in developed countries in the 1970s, was expanded in the 1980s and 90s by developing countries. This globalization process, which started with financial liberalization, made the countries more affected with each other.Foreign direct investments (FDI)are desired to be drawn into the country for the purposes of medium and long-term employment, technology transfer, integration into international markets, development of competitive environment and training of qualified labor force from developed countries to developing countries. In this study, it is aimed to describe the effect of some macroeconomic variables on FDI in Turkey in an econometrical point of view. In this analysis, for the period of 2007 Q1 -2018 Q1, the effects of economic growth, trade openness, exchange rate, labor cost and environmental taxes on FDI are analyzed by using the Autoregressive Distributed Lag (ARDL). While economic growth and trade openness variables were expected positive on FDI; exchange rate, labor cost and environmental taxes variables were expected negative on FDI. As a result, it is found that the effect of economic growth, trade openness and environmental taxes on FDI were not statistically significant in long-term but, labor cost and exchange rate variables were statistically significant in long-term. In this context, effects of the labor cost and exchange rate on the FDI were found to be negative in the long-term. In addition, the results of Error Correction Model (ECM) reveal that the short-term deviations can be balanced in the long-term.
{"title":"An Econometric Analysis on Determinants of Foreign Direct Investment in Turkey","authors":"Mikail Pehlivan","doi":"10.26650/pb/ss10.2019.001.070","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.070","url":null,"abstract":"The globalization phenomenon, which started with financial liberalization in developed countries in the 1970s, was expanded in the 1980s and 90s by developing countries. This globalization process, which started with financial liberalization, made the countries more affected with each other.Foreign direct investments (FDI)are desired to be drawn into the country for the purposes of medium and long-term employment, technology transfer, integration into international markets, development of competitive environment and training of qualified labor force from developed countries to developing countries. In this study, it is aimed to describe the effect of some macroeconomic variables on FDI in Turkey in an econometrical point of view. In this analysis, for the period of 2007 Q1 -2018 Q1, the effects of economic growth, trade openness, exchange rate, labor cost and environmental taxes on FDI are analyzed by using the Autoregressive Distributed Lag (ARDL). While economic growth and trade openness variables were expected positive on FDI; exchange rate, labor cost and environmental taxes variables were expected negative on FDI. As a result, it is found that the effect of economic growth, trade openness and environmental taxes on FDI were not statistically significant in long-term but, labor cost and exchange rate variables were statistically significant in long-term. In this context, effects of the labor cost and exchange rate on the FDI were found to be negative in the long-term. In addition, the results of Error Correction Model (ECM) reveal that the short-term deviations can be balanced in the long-term.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123663745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.069
İpek Doğan Özer
This study examines the crises, which increases in prevalence and spreadsalong with globalization, in terms of the fiscal policies implemented in the Turkish economy. The focus of the study is the impact of Mortgage crises on Turkey and the analysis of the 2018 real sector indicators in terms of the crisis. Globalization has been on the rise since the 19th century. Liberal policies implemented with globalization creates new opportunities in some cases while these policies presents source of threat in some other cases. Economic crises are at the top of this threat. The dependence of the country’s economy on the economies of other countries plays a significant role in the emergence of a crisis. This kind of dependency relation leads crises to spread rapidly to other country/ countries. It was the 24 January Decisions leading to this dependence and contagion for Turkish economy. Liberal policies led to ruleless and limitless flow of global capital specially in the short term and this made Turkish economy vulnerable to some risks. Due to these risks the structural problems of Turkey as the high share of debt interest in the budget, inflation, foreign trade deficit, current account deficit, unemployment etc. have continued. Sometimes in some sectors these structural problems have manifested themselves as a crisis. The crisis arises in the financial and reel sectors. The economic crisis which is the focus of discussions in Turkey today will be analyzed in comparision with the 2008 crisis in terms of real sector. The current situation of the real sector will be revealed. Moreover, it will be discussed that the implemented monetary policies are insufficient and instead fiscal policies are more successful. Thus, it will be seen that in the 21th century the Keynesian policies are on the agenda again. The expected outcome of the study is observation of recession and inflation in the Turkish real sector.
{"title":"Crises of Real Sector and Fiscal Policies in Turkey in the Process of Globalization","authors":"İpek Doğan Özer","doi":"10.26650/pb/ss10.2019.001.069","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.069","url":null,"abstract":"This study examines the crises, which increases in prevalence and spreadsalong with globalization, in terms of the fiscal policies implemented in the Turkish economy. The focus of the study is the impact of Mortgage crises on Turkey and the analysis of the 2018 real sector indicators in terms of the crisis. Globalization has been on the rise since the 19th century. Liberal policies implemented with globalization creates new opportunities in some cases while these policies presents source of threat in some other cases. Economic crises are at the top of this threat. The dependence of the country’s economy on the economies of other countries plays a significant role in the emergence of a crisis. This kind of dependency relation leads crises to spread rapidly to other country/ countries. It was the 24 January Decisions leading to this dependence and contagion for Turkish economy. Liberal policies led to ruleless and limitless flow of global capital specially in the short term and this made Turkish economy vulnerable to some risks. Due to these risks the structural problems of Turkey as the high share of debt interest in the budget, inflation, foreign trade deficit, current account deficit, unemployment etc. have continued. Sometimes in some sectors these structural problems have manifested themselves as a crisis. The crisis arises in the financial and reel sectors. The economic crisis which is the focus of discussions in Turkey today will be analyzed in comparision with the 2008 crisis in terms of real sector. The current situation of the real sector will be revealed. Moreover, it will be discussed that the implemented monetary policies are insufficient and instead fiscal policies are more successful. Thus, it will be seen that in the 21th century the Keynesian policies are on the agenda again. The expected outcome of the study is observation of recession and inflation in the Turkish real sector.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125669147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.063
Y. Akan, O. Kanca
{"title":"Poverty, Income Distribution and Social Welfare in Development Process","authors":"Y. Akan, O. Kanca","doi":"10.26650/pb/ss10.2019.001.063","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.063","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"6 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131575590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.092
Serdar Dumlupınar
{"title":"Final Account Budget in Establishing Budget Right, Assessment and Recommendations: the Case of Turkey","authors":"Serdar Dumlupınar","doi":"10.26650/pb/ss10.2019.001.092","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.092","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115554706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.008
Erdem Ercan
{"title":"Characteristics of Plastic Bag Fee and the Evaluation of This Fee by Means of Fiscal and Environmental Policy","authors":"Erdem Ercan","doi":"10.26650/pb/ss10.2019.001.008","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.008","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114895562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.061
M. Seker, H. Bektaş
In this study, the neighborhoods determined in Istanbul will be subjected to clustering analysis with the socioeconomic data set formed and the number of children in the neighborhood scale will be estimated. At the same time, factors affecting child poverty in Istanbul and their impact coefficients will be determined by logistic regression model. Thus, the impact of the change in the factors affecting child poverty will be investigated.
{"title":"Child Poverty in Istanbul: An Analysis in the Neighborhood Scale","authors":"M. Seker, H. Bektaş","doi":"10.26650/pb/ss10.2019.001.061","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.061","url":null,"abstract":"In this study, the neighborhoods determined in Istanbul will be subjected to clustering analysis with the socioeconomic data set formed and the number of children in the neighborhood scale will be estimated. At the same time, factors affecting child poverty in Istanbul and their impact coefficients will be determined by logistic regression model. Thus, the impact of the change in the factors affecting child poverty will be investigated.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123584032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.072
Selin Ovalıoğlu
{"title":"A Different Attempt to Read the Disclosure Mechanism: Review of Disclosure Assesment Commission in Terms of Public Loss","authors":"Selin Ovalıoğlu","doi":"10.26650/pb/ss10.2019.001.072","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.072","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128598899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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