Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.026
M. Ates
Some disagreements and differences of opinion may arise between taxpayers and tax administration due to taxation process or practices. A peaceful resolution of these disputes by the parties of taxation ensures the administration to gain the tax claims as soon as possible; additionally, it brings some advantages for the taxpayers and particularly it plays a vital role in ensuring voluntary tax compliance. “Invitation to explanation”, which is one of the regulations for the resolution of disputes at administrative level, provides an opportunity for enhancing the voluntary tax compliance, which is defined as on time and in full meeting of the taxational liabilities by the taxpayers. With this implementation, which is resolved at the 370 th article of the Tax Procedure Law, an opportunity is given to the taxpayers, who caused tax losses according to the preliminary detections applied by the competent authority demonstrating indications about tax loss, to make explanation before facing a criminal action, provided that tax audit or fixation transactions are not started and no notifications are made until the detection date. With this implementation, it is aimed at providing a decrease and a resolution of the disagreements between the parties of taxation at administrative process, ensuring a rapid and efficient taxation process, enabling the participation of the taxpayers in resolution of disagreements, and thus increasing the voluntary tax compliance. In this study, the implementation of invitation to explanation, which is one of the administrative resolution methods, will be examined; firstly, invitation to explanation notion and its application in Turkish tax system will be clarified, and subsequently some assessments will be made about the implementations of invitation to explanation within the framework of the voluntary tax compliance.
{"title":"Invitation to Explanation of Voluntary Tax Compliance","authors":"M. Ates","doi":"10.26650/pb/ss10.2019.001.026","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.026","url":null,"abstract":"Some disagreements and differences of opinion may arise between taxpayers and tax administration due to taxation process or practices. A peaceful resolution of these disputes by the parties of taxation ensures the administration to gain the tax claims as soon as possible; additionally, it brings some advantages for the taxpayers and particularly it plays a vital role in ensuring voluntary tax compliance. “Invitation to explanation”, which is one of the regulations for the resolution of disputes at administrative level, provides an opportunity for enhancing the voluntary tax compliance, which is defined as on time and in full meeting of the taxational liabilities by the taxpayers. With this implementation, which is resolved at the 370 th article of the Tax Procedure Law, an opportunity is given to the taxpayers, who caused tax losses according to the preliminary detections applied by the competent authority demonstrating indications about tax loss, to make explanation before facing a criminal action, provided that tax audit or fixation transactions are not started and no notifications are made until the detection date. With this implementation, it is aimed at providing a decrease and a resolution of the disagreements between the parties of taxation at administrative process, ensuring a rapid and efficient taxation process, enabling the participation of the taxpayers in resolution of disagreements, and thus increasing the voluntary tax compliance. In this study, the implementation of invitation to explanation, which is one of the administrative resolution methods, will be examined; firstly, invitation to explanation notion and its application in Turkish tax system will be clarified, and subsequently some assessments will be made about the implementations of invitation to explanation within the framework of the voluntary tax compliance.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"745 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":"115132493","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/ss10.2019.001.077
G. Dale
{"title":"Economic Growth: A Short History of a Controversial Idea","authors":"G. Dale","doi":"10.26650/pb/ss10.2019.001.077","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.077","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"131 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":"124252733","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/ss10.2019.001.086
Abdurrahman Taraktaş
There is consensus in Turkey that knowledge economy and technological innovation are the driving force of economic growth. However, there are deficiencies in the development of holistic and result-oriented technology management and supportive public policies. Turkey has difficulty in achieving organizational change required by the knowledge economy since the beginning of the 21st century, with falling competitiveness, workforce skill levels and technological infrastructure can not be developed at the level that would support productivity growth and technological innovation. Turkey with having a young population, productive universities, flexible and enterprising private sector and being close to markets, to realize its potential, technology should become one of the main elements of public policy and a technological innovation culture should be developed under the leadership of the public sector. In this study, it is tried to reveal the outlines of the change in technological innovation and productivity increase. In this context, traditional production structures and the reasons for failure of technology policies are examined and the increasing and changing role of public sector is emphasized. In the second part of the study, to examine Turkey’s technological innovation and to make comparisons; The Global Competitiveness Index developed by the World Economic Forum, the Global Innovation Index developed by the World Intellectual Property Organization and the Basic Science and Technology Indicators published by the OECD are being used. At the conclusion of the study, R&D and innovation support policies of the public sector in Turkey is evaluated in the light of new international practices. It also includes policy and solution proposals that strengthen the links between scientific research and commercial entrepreneurship, including reforms and investments that improve technological production infrastructure and human resources.
{"title":"Effectiveness of Turkey’s Public Policies Supporting Technological Innovation and Productivity Increase at The Age of Knowledge Economy","authors":"Abdurrahman Taraktaş","doi":"10.26650/pb/ss10.2019.001.086","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.086","url":null,"abstract":"There is consensus in Turkey that knowledge economy and technological innovation are the driving force of economic growth. However, there are deficiencies in the development of holistic and result-oriented technology management and supportive public policies. Turkey has difficulty in achieving organizational change required by the knowledge economy since the beginning of the 21st century, with falling competitiveness, workforce skill levels and technological infrastructure can not be developed at the level that would support productivity growth and technological innovation. Turkey with having a young population, productive universities, flexible and enterprising private sector and being close to markets, to realize its potential, technology should become one of the main elements of public policy and a technological innovation culture should be developed under the leadership of the public sector. In this study, it is tried to reveal the outlines of the change in technological innovation and productivity increase. In this context, traditional production structures and the reasons for failure of technology policies are examined and the increasing and changing role of public sector is emphasized. In the second part of the study, to examine Turkey’s technological innovation and to make comparisons; The Global Competitiveness Index developed by the World Economic Forum, the Global Innovation Index developed by the World Intellectual Property Organization and the Basic Science and Technology Indicators published by the OECD are being used. At the conclusion of the study, R&D and innovation support policies of the public sector in Turkey is evaluated in the light of new international practices. It also includes policy and solution proposals that strengthen the links between scientific research and commercial entrepreneurship, including reforms and investments that improve technological production infrastructure and human resources.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"47 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":"128699975","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/ss10.2019.001.065
R. Eriçok
{"title":"The Current Situation Related to the Public-private Partnership in Turkey","authors":"R. Eriçok","doi":"10.26650/pb/ss10.2019.001.065","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.065","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":"116993078","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/ss10.2019.001.074
Ü. Üstün, Muhammet Durdu
{"title":"Comparison of Merchant-artisan From Trade and Tax Law","authors":"Ü. Üstün, Muhammet Durdu","doi":"10.26650/pb/ss10.2019.001.074","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.074","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"24 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":"124481663","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/ss10.2019.001.079
Ali Balki, İ. Demi̇r
Taxes are used to perform many purposes, particularly to finance of public services. Especially in times of economic recession, States have gone to tax reductions to stimulate the economy. In the short term, the preferred policy tool to revive the aggregate demand is the reduction of taxes on consumptions. In this respect, during 2016-2018 periods, government reduced special consumption taxes in Turkey. The purpose of this study is to determine how individuals perceived and how they behaved after the recent special consumption tax reductions. For this purpose, a survey was conducted with 1304 people as a face to face and online manner. The general results of this survey are show that the applications of special consumption tax reductions are accepted appropriate and very useful.
{"title":"Sociological Effects of Special Consumption Tax Reductions: Empirical Findings","authors":"Ali Balki, İ. Demi̇r","doi":"10.26650/pb/ss10.2019.001.079","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.079","url":null,"abstract":"Taxes are used to perform many purposes, particularly to finance of public services. Especially in times of economic recession, States have gone to tax reductions to stimulate the economy. In the short term, the preferred policy tool to revive the aggregate demand is the reduction of taxes on consumptions. In this respect, during 2016-2018 periods, government reduced special consumption taxes in Turkey. The purpose of this study is to determine how individuals perceived and how they behaved after the recent special consumption tax reductions. For this purpose, a survey was conducted with 1304 people as a face to face and online manner. The general results of this survey are show that the applications of special consumption tax reductions are accepted appropriate and very useful.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"29 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":"125487041","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/ss10.2019.001.020
Murat Çak, B. Yilmaz, Volkan Oğhan
{"title":"The Evaluation of Intensive Municipal Economic Enterprises in Local Governments From the Point of View of Public Benefit","authors":"Murat Çak, B. Yilmaz, Volkan Oğhan","doi":"10.26650/pb/ss10.2019.001.020","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.020","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"118 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":"134542709","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/ss10.2019.001.048
Salim Oktar, Yasemin Taşkın
{"title":"Public Loss in the Actions and Acts of Taxation From the Viewpoint Public Fiscal Law","authors":"Salim Oktar, Yasemin Taşkın","doi":"10.26650/pb/ss10.2019.001.048","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.048","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":"133752567","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/ss10.2019.001.019
Gonca Güngör Göksu
{"title":"The Analysis With Structural Equation Modelling of The Factors That Determine Citizens’ Satisfaction With Social Services and Aids Provided by Local Governments","authors":"Gonca Güngör Göksu","doi":"10.26650/pb/ss10.2019.001.019","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.019","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"18 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":"130494191","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/ss10.2019.001.028
Zeynep Karal Önder, Canatay Hacıköylü
The three main instruments of fiscal policy are tax, expenditure and debt. An example of fiscal policy in terms of expenditure is state aids, which is frequently used by an intervention of the state. State aid is a concept that includes expressions such as the incentive and support measure, which is common in daily language.The state aid is determined support given to the production of certain goods and services to a specific region, sector, business or group of enterprises by using public resources. In Turkey, in addition to the support given in previous years, strategic investment incentives started to be implemented in 2012 with 3305 No. “Decisions About State Aid for Investment”. Strategic investment incentives are a spending policy aimed at reducing the current account deficit and eliminating import dependency in the long run, which is applied to products with high import dependency. This study aims to explore the impact of strategic investment incentive system on investments by examining the strategic investment practices regarding 3305 No. “Decisions About State Aid for Investment”.66.503 incentive certificates were issued between 2012 and 2015, of which only 48 are strategic investment incentives. On the other hand, 13%(138.8 billion TL) of the total capital incentive of 1 trillion TL is strategic investmnet incentives. In this context, within the scope of strategic investment incentives(2012-2018), a survey will be carried out with 48 enterprises. The survey included effects of incentives on investors, operation and result of strategic investment incentive system, suggestions. As a result, policy implication will be presented about the applicability of the strategic investment incentive system and whether the tax advantages have reached their goal.
{"title":"Strategic Investment Incentives: Turkish Case","authors":"Zeynep Karal Önder, Canatay Hacıköylü","doi":"10.26650/pb/ss10.2019.001.028","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.028","url":null,"abstract":"The three main instruments of fiscal policy are tax, expenditure and debt. An example of fiscal policy in terms of expenditure is state aids, which is frequently used by an intervention of the state. State aid is a concept that includes expressions such as the incentive and support measure, which is common in daily language.The state aid is determined support given to the production of certain goods and services to a specific region, sector, business or group of enterprises by using public resources. In Turkey, in addition to the support given in previous years, strategic investment incentives started to be implemented in 2012 with 3305 No. “Decisions About State Aid for Investment”. Strategic investment incentives are a spending policy aimed at reducing the current account deficit and eliminating import dependency in the long run, which is applied to products with high import dependency. This study aims to explore the impact of strategic investment incentive system on investments by examining the strategic investment practices regarding 3305 No. “Decisions About State Aid for Investment”.66.503 incentive certificates were issued between 2012 and 2015, of which only 48 are strategic investment incentives. On the other hand, 13%(138.8 billion TL) of the total capital incentive of 1 trillion TL is strategic investmnet incentives. In this context, within the scope of strategic investment incentives(2012-2018), a survey will be carried out with 48 enterprises. The survey included effects of incentives on investors, operation and result of strategic investment incentive system, suggestions. As a result, policy implication will be presented about the applicability of the strategic investment incentive system and whether the tax advantages have reached their goal.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"100 11 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":"134355725","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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