Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.087
S. Akdede
Subsidies to private theatres are one of the main cultural policy problems of many countries. Increasing the number of audience is an important priority of many countries’ cultural policies. Private theatreas like public theatres are important cultural entities to increase the number of audience in many countries. The main goals of public theatres can be also met by private theatres if the governmet subsidies them. In addition, private theatres can serve very well to the cultural diversity of countries. State theatre, in politically polarized countries like Turkey, can not provide cultural diversity since they can not produce political plays. If government draws a good defined cultural subsidy program, it can provide fiscal aid to any theatre that meets the requirements of subdity program. Market structure of private theatres all over the world is close to perfect competion. It is not monopoly, but monopolistic comptetition. If the number of private theatres is increasing, it does not mean that the market becomes competely capitalistic. Theatre sector is not like cinema, TV, or media sector. There are more private theatres than public theatres in more developed countries and most of them get government subsidy from central and local governments.
{"title":"Subsidies to Private Theaters","authors":"S. Akdede","doi":"10.26650/pb/ss10.2019.001.087","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.087","url":null,"abstract":"Subsidies to private theatres are one of the main cultural policy problems of many countries. Increasing the number of audience is an important priority of many countries’ cultural policies. Private theatreas like public theatres are important cultural entities to increase the number of audience in many countries. The main goals of public theatres can be also met by private theatres if the governmet subsidies them. In addition, private theatres can serve very well to the cultural diversity of countries. State theatre, in politically polarized countries like Turkey, can not provide cultural diversity since they can not produce political plays. If government draws a good defined cultural subsidy program, it can provide fiscal aid to any theatre that meets the requirements of subdity program. Market structure of private theatres all over the world is close to perfect competion. It is not monopoly, but monopolistic comptetition. If the number of private theatres is increasing, it does not mean that the market becomes competely capitalistic. Theatre sector is not like cinema, TV, or media sector. There are more private theatres than public theatres in more developed countries and most of them get government subsidy from central and local governments.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"131 5 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":"130802282","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/ss10.2019.001.014
Coşkun Karaca, Yeşim Çam
{"title":"An Evaluation on Social State Understanding and Turkey","authors":"Coşkun Karaca, Yeşim Çam","doi":"10.26650/pb/ss10.2019.001.014","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.014","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"74 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":"114304544","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/ss10.2019.001.057
Harun Kılıçaslan
{"title":"A Critical Overview of the Collective Contract Payments To Unionized Public Officials","authors":"Harun Kılıçaslan","doi":"10.26650/pb/ss10.2019.001.057","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.057","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"21 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":"132262861","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/ss10.2019.001.001
S. Capasso
The underground economy 2 is a major concern in many economies. In contrast to what might be expected, this is true not only for developing but also for developed countries. Estimates for the former put the size of the underground economy at 30-40% of GDP, whilst estimates for the latter put the size at 10-15% of GDP (Schneider, 2007). A large underground sector is not only of economic concern (e
{"title":"The Underground Economy And Financial Development Theory And Evidences","authors":"S. Capasso","doi":"10.26650/pb/ss10.2019.001.001","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.001","url":null,"abstract":"The underground economy 2 is a major concern in many economies. In contrast to what might be expected, this is true not only for developing but also for developed countries. Estimates for the former put the size of the underground economy at 30-40% of GDP, whilst estimates for the latter put the size at 10-15% of GDP (Schneider, 2007). A large underground sector is not only of economic concern (e","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"196 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":"121738632","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/ss10.2019.001.071
Aylin Armağan, Serkan Seyhan
In Article 242 of the Customs Code under the section “Objection”, objections against the administrative decisions customs tax and penalties and the administrative decisions are regulated. This administrative appeal contained in the Customs Law Act is generally accepted as a mandatory administrative objection in the case-law of the higher courts, in the administrative practice and in academic studies on this subject. When the secondary legislation on the said provision is examined, it is understood that this practice contradicts both the basic principles of administrative jurisdiction and the fundamental human rights. Thus this administrative application affects the taxpayer’s right to access to court directly. Property right of the taxpayer is also affected inderectly because of the interest of default the extended administrative and legal process may cause. As a result of this study, the conclusion that the existing provision has been misjudged by the administrative and judicial bodies. It is accepted as a mandatory way yet the regulation in the Customs Code clearly shows a discretionary application path. Subsequently, the reference to Article 10 of the Administrative Procedure Code as the source of the regulations in the secondary legislation relating to the provision is wrong in our opinion. Because in act 10 of this code, is an provison for situations where administrative bodies does not establish a procedure. However, this administrative objection contained in the Customs Code only can be made against an administrative action by the customs administration. In the light of these findings, it is emphasized that the fundamental rights of individuals may be violated. Because the prolongation of the administrative objection, the right to access to the court of the taxpayers is violated.
{"title":"Administrative Objection in Customs Code","authors":"Aylin Armağan, Serkan Seyhan","doi":"10.26650/pb/ss10.2019.001.071","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.071","url":null,"abstract":"In Article 242 of the Customs Code under the section “Objection”, objections against the administrative decisions customs tax and penalties and the administrative decisions are regulated. This administrative appeal contained in the Customs Law Act is generally accepted as a mandatory administrative objection in the case-law of the higher courts, in the administrative practice and in academic studies on this subject. When the secondary legislation on the said provision is examined, it is understood that this practice contradicts both the basic principles of administrative jurisdiction and the fundamental human rights. Thus this administrative application affects the taxpayer’s right to access to court directly. Property right of the taxpayer is also affected inderectly because of the interest of default the extended administrative and legal process may cause. As a result of this study, the conclusion that the existing provision has been misjudged by the administrative and judicial bodies. It is accepted as a mandatory way yet the regulation in the Customs Code clearly shows a discretionary application path. Subsequently, the reference to Article 10 of the Administrative Procedure Code as the source of the regulations in the secondary legislation relating to the provision is wrong in our opinion. Because in act 10 of this code, is an provison for situations where administrative bodies does not establish a procedure. However, this administrative objection contained in the Customs Code only can be made against an administrative action by the customs administration. In the light of these findings, it is emphasized that the fundamental rights of individuals may be violated. Because the prolongation of the administrative objection, the right to access to the court of the taxpayers is violated.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"67 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":"124165753","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/ss10.2019.001.084
Arif Ayluçtarhan
{"title":"An Evaluation of Permanent Establishment / Digital Nexus Concepts in the E-commerce Field and Taxation in Terms of Income Taxes","authors":"Arif Ayluçtarhan","doi":"10.26650/pb/ss10.2019.001.084","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.084","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"21 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":"126256369","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/ss10.2019.001.058
Yeliz Akın, Salim Oktar
{"title":"Effect of Tax Debt on Participation to Public Procurements","authors":"Yeliz Akın, Salim Oktar","doi":"10.26650/pb/ss10.2019.001.058","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.058","url":null,"abstract":"","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":"124461605","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/ss10.2019.001.036
Fidan Kılavuz, Cihan Yüksel
{"title":"Psychological and Sociological Aspects Preventing “common Wallet” Perception in the Public Budget","authors":"Fidan Kılavuz, Cihan Yüksel","doi":"10.26650/pb/ss10.2019.001.036","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.036","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"60 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":"115620804","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/ss10.2019.001.013
Ezgim Yavuz
{"title":"Waste Trade and External Cost of Plastic Wastes","authors":"Ezgim Yavuz","doi":"10.26650/pb/ss10.2019.001.013","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.013","url":null,"abstract":"","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":"124103911","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/ss10.2019.001.0010
Aylin Armağan, Ali Çelikel
Pre-paid housing sales contract is a consumer contract between the consumer and the seller. This contract is mostly made in the form of preliminary property sales contract. Right to claim between the parties will be arised with this contract. Therefore, it is also possible for the consumer to transfer this right. It is controversial whether the income obtained from the transfer of this right will be taxed under the Income Tax Law. There are three main views on this issue, which were discussed in the doctrine before. According to the first, this gain is a capital gain. Secondly, this gain is an occasional commercial gain. According to the last opinion, this gain cannot be evaluated under the Income Tax Law and therefore cannot be taxed. Within the scope of this study, these views in the doctrine were examined. One of the results achived in this subject is that the terms are not in line with the terminology of civil law. In fact, the concept of “the right to buy housing” should be corrected as the right to claim. Also it is concluded that the income obtained from the transfer of the claim will not be considered as an capital gain within the scope of of the Income Tax Code. The expansion of the article of the law to include this gain, is primarily against the principle of the legality of the tax which sourced from the Constitution. Finally, it is stated that this gain cannot be described as occasional commercial gain if it is obtained from the preliminary property sales contract which is risen from the pre-paid housing sales. Since only the consumer can be a party of a pre-paid housing sale, this prevents all transactions from being considered as commercial.
{"title":"Taxation of the Income Arising From the Right to Claim Obtained From Pre-paid Housing Sales in the Scope of Income Tax Code","authors":"Aylin Armağan, Ali Çelikel","doi":"10.26650/pb/ss10.2019.001.0010","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.0010","url":null,"abstract":"Pre-paid housing sales contract is a consumer contract between the consumer and the seller. This contract is mostly made in the form of preliminary property sales contract. Right to claim between the parties will be arised with this contract. Therefore, it is also possible for the consumer to transfer this right. It is controversial whether the income obtained from the transfer of this right will be taxed under the Income Tax Law. There are three main views on this issue, which were discussed in the doctrine before. According to the first, this gain is a capital gain. Secondly, this gain is an occasional commercial gain. According to the last opinion, this gain cannot be evaluated under the Income Tax Law and therefore cannot be taxed. Within the scope of this study, these views in the doctrine were examined. One of the results achived in this subject is that the terms are not in line with the terminology of civil law. In fact, the concept of “the right to buy housing” should be corrected as the right to claim. Also it is concluded that the income obtained from the transfer of the claim will not be considered as an capital gain within the scope of of the Income Tax Code. The expansion of the article of the law to include this gain, is primarily against the principle of the legality of the tax which sourced from the Constitution. Finally, it is stated that this gain cannot be described as occasional commercial gain if it is obtained from the preliminary property sales contract which is risen from the pre-paid housing sales. Since only the consumer can be a party of a pre-paid housing sale, this prevents all transactions from being considered as commercial.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"22 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":"115755882","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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