Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.038
Özge Gök
It is possible to accept return or removal over calculated or collected customs duties through repayment and remission in accordance with the articles 211 and the rest article of the Customs Code. In this respect, repayment and remissionare both an administrative remedy and a key that ends disputes. Import-turn over Tax, Stamp Duty and TRT Banderol fees are taken into consideration, in terms of the scope of repayment and remission. Repayment and remission remedies are problematic in practice due to the surveillance practice in imports. Declarations on surveillance reference price based upon unacceptable surveillance certificate and then apply the return and remedies on the basis of the calculation of the tax on the lower sales price cannot be considered as a remedy reason in view of European Union Law. Remedies of repayment and remission may be made within three years from the date of the notification of the tax that has been accrued or paid. There are hesitations about how to calculate the three-year period for the compensatory customs duty under Article 194 of the Customs Code. The decision given as a result of a remedy of repayment and remission is an administrative decision within the meaning of the Customs Code. If the administration does not implement the decision to repayment within three months, it is required to pay the interest on tax refunds, which will be calculated on deferment interest from the expiry of this period. However, there is no need for a special arrangement for the interest payment of the administration; within the frame of the liability law, it is possible to eliminate to the taxpayers’ loss arising from contra legem (unlawfully collected) taxes, by full remedy action.
{"title":"Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis","authors":"Özge Gök","doi":"10.26650/pb/ss10.2019.001.038","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.038","url":null,"abstract":"It is possible to accept return or removal over calculated or collected customs duties through repayment and remission in accordance with the articles 211 and the rest article of the Customs Code. In this respect, repayment and remissionare both an administrative remedy and a key that ends disputes. Import-turn over Tax, Stamp Duty and TRT Banderol fees are taken into consideration, in terms of the scope of repayment and remission. Repayment and remission remedies are problematic in practice due to the surveillance practice in imports. Declarations on surveillance reference price based upon unacceptable surveillance certificate and then apply the return and remedies on the basis of the calculation of the tax on the lower sales price cannot be considered as a remedy reason in view of European Union Law. Remedies of repayment and remission may be made within three years from the date of the notification of the tax that has been accrued or paid. There are hesitations about how to calculate the three-year period for the compensatory customs duty under Article 194 of the Customs Code. The decision given as a result of a remedy of repayment and remission is an administrative decision within the meaning of the Customs Code. If the administration does not implement the decision to repayment within three months, it is required to pay the interest on tax refunds, which will be calculated on deferment interest from the expiry of this period. However, there is no need for a special arrangement for the interest payment of the administration; within the frame of the liability law, it is possible to eliminate to the taxpayers’ loss arising from contra legem (unlawfully collected) taxes, by full remedy action.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"275 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":"115372346","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/ss10.2019.001.095
Emre Özyerden, Cevat Tosun
Military expenditures can be affected by countries’ present and potential threats as well as several other economic factors. This situation requires analysis of the reasons for changes in military expenditures in the country. In this study, militaryexpenditures of Turkey between 1970-2017 period are analyzed within the scope of its allies, external threats and internal threats as well as other explanatory variables. For external threat data Greece’s militaryexpenditure, for allies data North Atlantic Treaty Organization countries’militaryexpenditures, for internal threat data terror incidents index and Turkey’s per capita gross domestic product are used as an explanatory variable. Cointegration test was performed using ARDL method with the data collected from various internationally accessible and open sources. Greece’s militaryexpenditures and terror index have been found in a positive long term relationship with Turkey’s militaryexpenditures.
{"title":"Military Expenditure in Turkey: a Cointegration Analysis","authors":"Emre Özyerden, Cevat Tosun","doi":"10.26650/pb/ss10.2019.001.095","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.095","url":null,"abstract":"Military expenditures can be affected by countries’ present and potential threats as well as several other economic factors. This situation requires analysis of the reasons for changes in military expenditures in the country. In this study, militaryexpenditures of Turkey between 1970-2017 period are analyzed within the scope of its allies, external threats and internal threats as well as other explanatory variables. For external threat data Greece’s militaryexpenditure, for allies data North Atlantic Treaty Organization countries’militaryexpenditures, for internal threat data terror incidents index and Turkey’s per capita gross domestic product are used as an explanatory variable. Cointegration test was performed using ARDL method with the data collected from various internationally accessible and open sources. Greece’s militaryexpenditures and terror index have been found in a positive long term relationship with Turkey’s militaryexpenditures.","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":"131903698","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/ss10.2019.001.064
Recep Temel
{"title":"Financial Analysis of the Political Property of Ni̇zâmül Mülk","authors":"Recep Temel","doi":"10.26650/pb/ss10.2019.001.064","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.064","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"76 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":"115004738","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/ss10.2019.001.076
Orhan Sener
,
，
{"title":"Financing Religious Services in Theory and Practice","authors":"Orhan Sener","doi":"10.26650/pb/ss10.2019.001.076","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.076","url":null,"abstract":",","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":"123115132","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/ss10.2019.001.050
Murat Demir, R. Önder
{"title":"The Principle of Legality of the Taxes: an Evaluation on Turkey and the Selected Countries","authors":"Murat Demir, R. Önder","doi":"10.26650/pb/ss10.2019.001.050","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.050","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"511 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":"127606504","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/ss10.2019.001.003
P. Markovič, Peter Dorčák, Ingrid Dorčáková, Martin Novysedlák
{"title":"Public Finance - The Impact Of Recreational Vouchers On Public Finances And Support For Domestic Tourism","authors":"P. Markovič, Peter Dorčák, Ingrid Dorčáková, Martin Novysedlák","doi":"10.26650/pb/ss10.2019.001.003","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.003","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"755 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":"126946172","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/ss10.2019.001.062
S. Akdede, Nazlı Keyifli
This paper empirically investigates the determinants of political polarization. Size of government and income distribution are the main independent variables along with other controlling variables. The statistical analysis uses panel data econometric. The sample of countries includes 57 countries and time period spans between 1990 and 2015. Results of regressions analysis indicates that increased income inequality increases political polarization. Political polarization is derived from World Values Survey (WVS). It is measured as standard deviation of responses to the question “what is role for government”. In addition, results of our empirical indicates that increased government size reduces the political polarization. The paper explains the links for these findings. İt concludes with some policy implications.
{"title":"Political Polarization, Income Inequality and Size of Government","authors":"S. Akdede, Nazlı Keyifli","doi":"10.26650/pb/ss10.2019.001.062","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.062","url":null,"abstract":"This paper empirically investigates the determinants of political polarization. Size of government and income distribution are the main independent variables along with other controlling variables. The statistical analysis uses panel data econometric. The sample of countries includes 57 countries and time period spans between 1990 and 2015. Results of regressions analysis indicates that increased income inequality increases political polarization. Political polarization is derived from World Values Survey (WVS). It is measured as standard deviation of responses to the question “what is role for government”. In addition, results of our empirical indicates that increased government size reduces the political polarization. The paper explains the links for these findings. İt concludes with some policy implications.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"27 17","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131550756","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/ss10.2019.001.016
Başak Ergüder, Sahin Akkaya, A. Hepsağ
{"title":"The Analysis of Tax Performance in Turkey","authors":"Başak Ergüder, Sahin Akkaya, A. Hepsağ","doi":"10.26650/pb/ss10.2019.001.016","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.016","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"28 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":"132665189","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/ss10.2019.001.045
Sinan Ataer, B. Yilmaz
Debt targets act as an anchor of fiscal policies and ensure the sustainability of fiscal policy, provide a sufficient policy room for the economic stabilization policies in order to challenge adverse shocks. Prudent debt targets decrease the risk premia and cost of the active fiscal policies by ensuring the environment of confidence which the markets need. Prudent debt targets are set according to the economic situation of countries and in the frame of fiscal rules. For the purpose of obtaining results in compliance with these targets, fiscal rules have two main objectives. The first objective is contributing fiscal discipline and the second one is enabling the stabilization policies. However, achieving these targets is not only subject to debt-related fiscal rules. Expenditures revenues related to fiscal rules have to be used in harmony with the debt related fiscal rules. In our study, we are going to try to ask these questions; what are the prudent debt targets for the short-mid and long terms, how to design fiscal rules and general fiscal framework to survive economic fluctuations. These questions will be tried to answer in the frame of the public debt performance and traditional fiscal policies of Turkey. In this study, a set of policy offers will be tried to developed to provide a functional role for the living through Turkey from the current economic fluctuation with the independent economic stabilization policies.
{"title":"Debt Targets and Fiscal Rules Practices on Public Debt For Turkey","authors":"Sinan Ataer, B. Yilmaz","doi":"10.26650/pb/ss10.2019.001.045","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.045","url":null,"abstract":"Debt targets act as an anchor of fiscal policies and ensure the sustainability of fiscal policy, provide a sufficient policy room for the economic stabilization policies in order to challenge adverse shocks. Prudent debt targets decrease the risk premia and cost of the active fiscal policies by ensuring the environment of confidence which the markets need. Prudent debt targets are set according to the economic situation of countries and in the frame of fiscal rules. For the purpose of obtaining results in compliance with these targets, fiscal rules have two main objectives. The first objective is contributing fiscal discipline and the second one is enabling the stabilization policies. However, achieving these targets is not only subject to debt-related fiscal rules. Expenditures revenues related to fiscal rules have to be used in harmony with the debt related fiscal rules. In our study, we are going to try to ask these questions; what are the prudent debt targets for the short-mid and long terms, how to design fiscal rules and general fiscal framework to survive economic fluctuations. These questions will be tried to answer in the frame of the public debt performance and traditional fiscal policies of Turkey. In this study, a set of policy offers will be tried to developed to provide a functional role for the living through Turkey from the current economic fluctuation with the independent economic stabilization policies.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"33 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":"129508695","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/ss10.2019.001.046
Fatih Akbayir, A. Yereli
{"title":"Estimating Fiscal Space: an Empirical Study on Turkey","authors":"Fatih Akbayir, A. Yereli","doi":"10.26650/pb/ss10.2019.001.046","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.046","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"1986 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":"131339888","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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