Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.018
Cevdet Alkış
To build a strong financial structure, it is necessary to have natural resources or industrialization and also a fair tax system. Tax policy is the first priority for Turkey. The Value Added Tax (VAT), which entered into force on 1 January 1985, has been converted into a system where the minimum tax is paid to the treasury with the help of the self-employed persons who are generally given the public power. The state did not have to settle for it. In 35 years it is necessary to abandon the system which cannot result in economic efficiency. In the new method, final consumption expenditures and taxes on imports are directly paid to the Treasury without any reimbursement or reductions. In addition to the reform, use of counterfeit documents in the sector will end, 1% The state’s right to buy will prevent leaks in the sector and the public will be relieved when the tax rate drops. External credit demand and import activity will decrease, national production and exports will increase, value added tax will be added to income and corporate tax base and the system will be simplified. With this new method, the budget deficit will close, with some 70.000.000.000 Turkish Lira additional funding, some other social projects will be easier to implement.
{"title":"Value-added Tax Reform After 35 Years","authors":"Cevdet Alkış","doi":"10.26650/pb/ss10.2019.001.018","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.018","url":null,"abstract":"To build a strong financial structure, it is necessary to have natural resources or industrialization and also a fair tax system. Tax policy is the first priority for Turkey. The Value Added Tax (VAT), which entered into force on 1 January 1985, has been converted into a system where the minimum tax is paid to the treasury with the help of the self-employed persons who are generally given the public power. The state did not have to settle for it. In 35 years it is necessary to abandon the system which cannot result in economic efficiency. In the new method, final consumption expenditures and taxes on imports are directly paid to the Treasury without any reimbursement or reductions. In addition to the reform, use of counterfeit documents in the sector will end, 1% The state’s right to buy will prevent leaks in the sector and the public will be relieved when the tax rate drops. External credit demand and import activity will decrease, national production and exports will increase, value added tax will be added to income and corporate tax base and the system will be simplified. With this new method, the budget deficit will close, with some 70.000.000.000 Turkish Lira additional funding, some other social projects will be easier to implement.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"31 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":"124600240","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/ss10.2019.001.027
B. Özer, Sercan Akın, Aslıhan Özel Özer
One of the most essential concerns that governments have to deal with has been the theme of Economic growth and development. In order to be able to sustain the aforementioned objectives, states and governments instrumentalize fiscal policies in which subsidies occupy a substantial place. The basic rationale behind these fiscal policies including subsidies has been the allocation of resources to those fields with better and more efficient prospects within the general good of the economy. Despite convergences seen in terms of types and implementation of subsidies, the basic objective is to accomplish higher rates of economic growth and investment. By means of the Decision of the Council of Ministers of Turkish Republic dated June 19 th , 2012 investments to be handled for primary, secondary and high school educational institutions investments were evaluated within the framework of fifth region with the labeling of priority investment contend for the related educational investments. Along with the closure of private-mentoring facilities, the related facilities investors were foreseen to utilize the subsidies to convert these facilities to schools, thereby minimizing the costs of investments coupled with rises in investments. The effort of the study, given the given scope and framework, is to elucidate and to analyze arrangements and recent developments in regard to grants of space and location for investments and exceptions regarding the insurance and tax exceptions and exemption within a general framework of aforementioned subsidy program in Turkey for educational institutions.
{"title":"An Evaluation of Subsidies Granted to the Private Educational Institutions Within the Framework of Turkish Taxation System","authors":"B. Özer, Sercan Akın, Aslıhan Özel Özer","doi":"10.26650/pb/ss10.2019.001.027","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.027","url":null,"abstract":"One of the most essential concerns that governments have to deal with has been the theme of Economic growth and development. In order to be able to sustain the aforementioned objectives, states and governments instrumentalize fiscal policies in which subsidies occupy a substantial place. The basic rationale behind these fiscal policies including subsidies has been the allocation of resources to those fields with better and more efficient prospects within the general good of the economy. Despite convergences seen in terms of types and implementation of subsidies, the basic objective is to accomplish higher rates of economic growth and investment. By means of the Decision of the Council of Ministers of Turkish Republic dated June 19 th , 2012 investments to be handled for primary, secondary and high school educational institutions investments were evaluated within the framework of fifth region with the labeling of priority investment contend for the related educational investments. Along with the closure of private-mentoring facilities, the related facilities investors were foreseen to utilize the subsidies to convert these facilities to schools, thereby minimizing the costs of investments coupled with rises in investments. The effort of the study, given the given scope and framework, is to elucidate and to analyze arrangements and recent developments in regard to grants of space and location for investments and exceptions regarding the insurance and tax exceptions and exemption within a general framework of aforementioned subsidy program in Turkey for educational institutions.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"8 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":"121102270","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/ss10.2019.001.054
Yasemin Ariman
{"title":"A Laboratory Experiment for the Determination and Development of Public Expenditure Awareness in Primary And High School Students: the Case of Trabzon Province","authors":"Yasemin Ariman","doi":"10.26650/pb/ss10.2019.001.054","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.054","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"19 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":"116572952","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/ss10.2019.001.088
Tulin Altun
Societies do not take adequate action to transfer risk or to prevent/mitigate potential damage caused by natural disasters. Essentially, the public sector must intervene in market failures stemming from such problems as imperfect and/or asymmetric information, myopia, and collective inertia. Although more efficient allocation of social resources reduce the fiscal burden of natural disasters on public finance and increase social welfare, the public sector also fails in this regard. Specifically, certain political motivations prevent effective natural disaster risk management, one example being that politicians, due to the problem of time inconsistency in public finances, attach greater importance to policies that will bolster short-term electoral support. Politicians consequently fail to enact sufficient regulations and make the necessary investments with regard to natural disaster prevention if the safeguard’s benefits manifest in the long term while placing burdens on constituents in the short. As such, they prefer distributing disaster aid as doing so garners election support. Solving the problems stemming from political motivations is only possible by establishing institutional mechanisms that increase democratic accountability and raise public awareness of the risks of natural disasters.
{"title":"The Political Economy of Natural Disaster Prevention And Mitigation","authors":"Tulin Altun","doi":"10.26650/pb/ss10.2019.001.088","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.088","url":null,"abstract":"Societies do not take adequate action to transfer risk or to prevent/mitigate potential damage caused by natural disasters. Essentially, the public sector must intervene in market failures stemming from such problems as imperfect and/or asymmetric information, myopia, and collective inertia. Although more efficient allocation of social resources reduce the fiscal burden of natural disasters on public finance and increase social welfare, the public sector also fails in this regard. Specifically, certain political motivations prevent effective natural disaster risk management, one example being that politicians, due to the problem of time inconsistency in public finances, attach greater importance to policies that will bolster short-term electoral support. Politicians consequently fail to enact sufficient regulations and make the necessary investments with regard to natural disaster prevention if the safeguard’s benefits manifest in the long term while placing burdens on constituents in the short. As such, they prefer distributing disaster aid as doing so garners election support. Solving the problems stemming from political motivations is only possible by establishing institutional mechanisms that increase democratic accountability and raise public awareness of the risks of natural disasters.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"170 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":"134130084","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/ss10.2019.001.044
Oğuz Oyan
The political/administrative regime in Turkey has been radically transformed with the Constitutional Referendum held on 16 April, 2017. The new initiative nominalized a parliamentarian system which has been developed since 1876 with ups and downs, a constitutional legal order which came into being and developed with the Republic and the principle of the separation of powers brought by the 1961 Constitution. The system foreseen by the new Constitution was even beyond this: extreme concentration of power within the execution itself. In the Presidential Government System, the role of ministers turned into ordinarily appointed civil servants and they have lost their ability to assemble regularly, make decisions, prepare draft laws and submit them to the Parliament as a council. The administrative mentality in Presidential Government System does not rely on the principle of merit, instead, the relations in Presidential Government System are characterized with clientelism, nepotism and ideological affinities. The primary aim of this paper is to draw a framework for the transformation in public economic/public finance administration model and to do a critical analyze of the extent to which a monocratic model of administration can be a functional and to what extent it can remain outside of intra institutional conflicts. The main conclusion of this paper will be to state that Turkey’s priority is nothing other than to change this third world presidency regime and its administrative structure.
{"title":"The Transformation in Public Finance Administration","authors":"Oğuz Oyan","doi":"10.26650/pb/ss10.2019.001.044","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.044","url":null,"abstract":"The political/administrative regime in Turkey has been radically transformed with the Constitutional Referendum held on 16 April, 2017. The new initiative nominalized a parliamentarian system which has been developed since 1876 with ups and downs, a constitutional legal order which came into being and developed with the Republic and the principle of the separation of powers brought by the 1961 Constitution. The system foreseen by the new Constitution was even beyond this: extreme concentration of power within the execution itself. In the Presidential Government System, the role of ministers turned into ordinarily appointed civil servants and they have lost their ability to assemble regularly, make decisions, prepare draft laws and submit them to the Parliament as a council. The administrative mentality in Presidential Government System does not rely on the principle of merit, instead, the relations in Presidential Government System are characterized with clientelism, nepotism and ideological affinities. The primary aim of this paper is to draw a framework for the transformation in public economic/public finance administration model and to do a critical analyze of the extent to which a monocratic model of administration can be a functional and to what extent it can remain outside of intra institutional conflicts. The main conclusion of this paper will be to state that Turkey’s priority is nothing other than to change this third world presidency regime and its administrative structure.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"147 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":"133801503","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/ss10.2019.001.009
A. Erol
{"title":"Comparison of Old and New Prevention of Double Taxation Agreement Between Turkey and Germany","authors":"A. Erol","doi":"10.26650/pb/ss10.2019.001.009","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.009","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"262 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":"116033110","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/ss10.2019.001.053
İ. Demi̇r, RabiaTugba Egmir
{"title":"The Effect of Electronic Taxation System on Voluntary Tax Compliance","authors":"İ. Demi̇r, RabiaTugba Egmir","doi":"10.26650/pb/ss10.2019.001.053","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.053","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"64 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":"126425306","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/ss10.2019.001.067
A. Urus
{"title":"Economic Regulation as a Requirement for Economic Efficiency: the Assessment of Turkey","authors":"A. Urus","doi":"10.26650/pb/ss10.2019.001.067","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.067","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"89 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":"123675796","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/ss10.2019.001.089
Ali Yılmaz, M. Üyümez, Sema Ünlüer
Tax audits are carried out within the structure of Tax Audit Board since 2011 as a result of the merging of the former audit units under a single umbrella. Tax audits can directly or indirectly be affected by various factors. It is necessary to identify problems related to the corporate structure in tax audits and to develop the recommendations for solution. Therefore, the main purpose of the research is to identify the issues related to the institutional structure of the tax audits system in Turkey and to propose recommentations to eliminate these problems. In order to obtain in-depth information in this context, the research was carried out by qualitative research method. Qualitative research was designed as a case study. The data were collected through semi-structured interviews with 15 taxpayers, 11 accounting professionals and 17 tax inspectors. The analysis of the research data was carried out with the help of NVivo 11 Pro which is one of the computer aided qualitative data analysis program by induction analysis. The findings of the research were presented based on the research question and these findings were evaluated in the context of institutional structure in tax audit.
{"title":"Institutional Structure in Tax Audit: A Case Study of Turkey","authors":"Ali Yılmaz, M. Üyümez, Sema Ünlüer","doi":"10.26650/pb/ss10.2019.001.089","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.089","url":null,"abstract":"Tax audits are carried out within the structure of Tax Audit Board since 2011 as a result of the merging of the former audit units under a single umbrella. Tax audits can directly or indirectly be affected by various factors. It is necessary to identify problems related to the corporate structure in tax audits and to develop the recommendations for solution. Therefore, the main purpose of the research is to identify the issues related to the institutional structure of the tax audits system in Turkey and to propose recommentations to eliminate these problems. In order to obtain in-depth information in this context, the research was carried out by qualitative research method. Qualitative research was designed as a case study. The data were collected through semi-structured interviews with 15 taxpayers, 11 accounting professionals and 17 tax inspectors. The analysis of the research data was carried out with the help of NVivo 11 Pro which is one of the computer aided qualitative data analysis program by induction analysis. The findings of the research were presented based on the research question and these findings were evaluated in the context of institutional structure in tax audit.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"36 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":"122147963","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/ss10.2019.001.012
Sedef Oluklulu
{"title":"The Third Way of Governing the Common Pool Resources Except Privitization and Expropriation: Alanya Fishers That Inspired the Nobel Prize","authors":"Sedef Oluklulu","doi":"10.26650/pb/ss10.2019.001.012","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.012","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":" 16","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120828672","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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