Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.091
Emre Akın
{"title":"A Suggestion on Cooperation Between Tax Review and Independent Audit: Risk Analysis Models","authors":"Emre Akın","doi":"10.26650/pb/ss10.2019.001.091","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.091","url":null,"abstract":"","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":"122211619","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/ss10.2019.001.021
Feride Uymaz
{"title":"Is It Possible to Tax International Trade of Arms During The Crisis of the Tax State?","authors":"Feride Uymaz","doi":"10.26650/pb/ss10.2019.001.021","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.021","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"94 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":"123284374","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/ss10.2019.001.011
Zinnur Tunç
{"title":"Motor Vehicles Tax: Some Problems and Evaluations","authors":"Zinnur Tunç","doi":"10.26650/pb/ss10.2019.001.011","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.011","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":"125105825","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/ss10.2019.001.042
Haydar Ejder, Melek Cangir
{"title":"The Description and Comparison of Budget Systems: The Case of Turkey (1924-2018)","authors":"Haydar Ejder, Melek Cangir","doi":"10.26650/pb/ss10.2019.001.042","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.042","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"46 45 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":"122360012","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/ss10.2019.001.055
Thomas Marois
{"title":"The Public Bank Resurgent: Prospects of Democratization for Sustainable Development","authors":"Thomas Marois","doi":"10.26650/pb/ss10.2019.001.055","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.055","url":null,"abstract":"","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":"121026944","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/ss10.2019.001.039
Güneş Yılmaz, Özgür Biyan
{"title":"Legal Nature of the Share of Participation to Recycling And Comparison Thereof With the Foreign Country Practices","authors":"Güneş Yılmaz, Özgür Biyan","doi":"10.26650/pb/ss10.2019.001.039","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.039","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":"128751484","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/ss10.2019.001.041
Ş. Gökçay, A. Rençber
One of the main problems of the Turkish Tax System is that the tax revenues of indirect taxes are very high compared to direct taxes. Taxpayers can reduce their income and tax burden by using exceptions, exemptions and reductions, and may state low income and / or tax base. In this case; the policy that should be implemented is to include into the tax system the people who must pay more taxes according to their economic. Implementation of this policy is not as easy as increasing the tax rates. Because it is necessary to determine the methods of tax exclusion and to block these methods. Alternative Minimum Tax (AMT) is a compulsory alternative to the regular income tax in the United States. In this alternative; some taxpayers’ liabilities are calculated twice once according to the regular Income Tax rules and once according to the AMT rules. This study will mainly focus on the AMT, which came into force in 1969 to struggle against similar problems in the United States. In order to better understand the AMT; general principles, historical development, purpose and its implication will be explained; the criticism of the structure of the AMT will be put forward and it will be explained whether such a tax will be benefited if it is implemented in Turkey.
{"title":"Alternative Minimum Tax","authors":"Ş. Gökçay, A. Rençber","doi":"10.26650/pb/ss10.2019.001.041","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.041","url":null,"abstract":"One of the main problems of the Turkish Tax System is that the tax revenues of indirect taxes are very high compared to direct taxes. Taxpayers can reduce their income and tax burden by using exceptions, exemptions and reductions, and may state low income and / or tax base. In this case; the policy that should be implemented is to include into the tax system the people who must pay more taxes according to their economic. Implementation of this policy is not as easy as increasing the tax rates. Because it is necessary to determine the methods of tax exclusion and to block these methods. Alternative Minimum Tax (AMT) is a compulsory alternative to the regular income tax in the United States. In this alternative; some taxpayers’ liabilities are calculated twice once according to the regular Income Tax rules and once according to the AMT rules. This study will mainly focus on the AMT, which came into force in 1969 to struggle against similar problems in the United States. In order to better understand the AMT; general principles, historical development, purpose and its implication will be explained; the criticism of the structure of the AMT will be put forward and it will be explained whether such a tax will be benefited if it is implemented in Turkey.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"106 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":"122619935","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/ss10.2019.001.032
Güneş Çetin Gerger, Feride Bakar Türegün, A. Gerçek
{"title":"The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications","authors":"Güneş Çetin Gerger, Feride Bakar Türegün, A. Gerçek","doi":"10.26650/pb/ss10.2019.001.032","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.032","url":null,"abstract":"","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":"124753318","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/ss10.2019.001.052
Gulsen Kiral, Gülin Tabakan, Orçun Avci
Tax morale is a multi-dimensional concept. The concept that has an individual and social dimension affects the attitudes and behaviors of individuals against taxes. As tax morale is perceived differently from one society to another and its effect can be different based on society, it may also show differences in family structures, societal ties and environmental relationships of individuals within the same society. The aim of this study is to compare tax morale levels of the students of department of Public Finance and department of Economics at Aksaray University and Çukurova University and determine the socio-cultural factors and some demographic factors which affect the tax morale of the students. The tax morale score of the students is found 3,57. Tax morale score is interpreted when it is low as the average approaches 1 (strongly disagree) and it is high as the avarage approaches 5 (strongly agree). Accordingly, tax morale level of students (3,57) is above average. As a result of empirical study, the comparison results between the tax morale scores of different university students indicate that: Tax morale of students of Aksaray University is higher than the students of Çukurova University and generally tax morale level of female students is higher than male students.
{"title":"Factors Affecting Tax Morale: an Empirical Study on Students of Aksaray and Çukurova University","authors":"Gulsen Kiral, Gülin Tabakan, Orçun Avci","doi":"10.26650/pb/ss10.2019.001.052","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.052","url":null,"abstract":"Tax morale is a multi-dimensional concept. The concept that has an individual and social dimension affects the attitudes and behaviors of individuals against taxes. As tax morale is perceived differently from one society to another and its effect can be different based on society, it may also show differences in family structures, societal ties and environmental relationships of individuals within the same society. The aim of this study is to compare tax morale levels of the students of department of Public Finance and department of Economics at Aksaray University and Çukurova University and determine the socio-cultural factors and some demographic factors which affect the tax morale of the students. The tax morale score of the students is found 3,57. Tax morale score is interpreted when it is low as the average approaches 1 (strongly disagree) and it is high as the avarage approaches 5 (strongly agree). Accordingly, tax morale level of students (3,57) is above average. As a result of empirical study, the comparison results between the tax morale scores of different university students indicate that: Tax morale of students of Aksaray University is higher than the students of Çukurova University and generally tax morale level of female students is higher than male students.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"53 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":"123128890","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/ss10.2019.001.075
Hamza Erdoğdu, Recep Yorulmaz
{"title":"Comparison of Tax Revenue Forecasting Models for Turkey","authors":"Hamza Erdoğdu, Recep Yorulmaz","doi":"10.26650/pb/ss10.2019.001.075","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.075","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"59 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":"126281225","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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