Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.043
H. Çiçek, Süleyman Dikmen
{"title":"The Factors Influencing External Audit and the Effect Of External Audit on Fiscal Transparency","authors":"H. Çiçek, Süleyman Dikmen","doi":"10.26650/pb/ss10.2019.001.043","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.043","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":"133820373","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/ss10.2019.001.034
U. Gergerlioğlu, Sahin Akkaya
Because the concept of tax compliance is related to the voluntary fulfillment of taxpayers’ tax liabilities, it is important in terms of both taxpayers and governments. Thus, more and more scientists studying in the field of public finance have been willing to study in tax compliance. It is known that the survey method is widely used in the field surveys conducted for tax compliance. The data collected in these studies based on the questionnaire method were mostly subjected to frequency analysis and parametric or nonparametric tests. In recent years, the data obtained from the field studies conducted for tax compliance have been assessed within the scope of structural equation model. As structural equation modeling is based on explanatory factor analysis and confirmatory factor analysis, it is qualified to be a stronger and more reliable statistical method. In this study, it is aimed to deal with the various aspects of structural equation modeling which is important in terms of reaching more reliable results from the data collected via questionnaire method and hence getting better guide for the policy makers. In this regard, the studies which were conducted for Turkish taxpayers’ tax compliance and especially the ones regarding the structural equation modeling in the issue have been taken into consideration. Finally, in the light of previous studies on the issue, all the stages needed for the successful results in regard of the structural equation model are rigorously elaborated. Thus, it is possible to claim that this study may make a modest contribution for more reliable results leading the researchers to use a structural equation modeling.
{"title":"Structural Equation Modeling in Tax Compliance","authors":"U. Gergerlioğlu, Sahin Akkaya","doi":"10.26650/pb/ss10.2019.001.034","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.034","url":null,"abstract":"Because the concept of tax compliance is related to the voluntary fulfillment of taxpayers’ tax liabilities, it is important in terms of both taxpayers and governments. Thus, more and more scientists studying in the field of public finance have been willing to study in tax compliance. It is known that the survey method is widely used in the field surveys conducted for tax compliance. The data collected in these studies based on the questionnaire method were mostly subjected to frequency analysis and parametric or nonparametric tests. In recent years, the data obtained from the field studies conducted for tax compliance have been assessed within the scope of structural equation model. As structural equation modeling is based on explanatory factor analysis and confirmatory factor analysis, it is qualified to be a stronger and more reliable statistical method. In this study, it is aimed to deal with the various aspects of structural equation modeling which is important in terms of reaching more reliable results from the data collected via questionnaire method and hence getting better guide for the policy makers. In this regard, the studies which were conducted for Turkish taxpayers’ tax compliance and especially the ones regarding the structural equation modeling in the issue have been taken into consideration. Finally, in the light of previous studies on the issue, all the stages needed for the successful results in regard of the structural equation model are rigorously elaborated. Thus, it is possible to claim that this study may make a modest contribution for more reliable results leading the researchers to use a structural equation modeling.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"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":"128075303","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/ss10.2019.001.081
Yusuf Karakoç
{"title":"Evaluation of Tax Criminal Law (Regulation-practice-trial)","authors":"Yusuf Karakoç","doi":"10.26650/pb/ss10.2019.001.081","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.081","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"41 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":"133281399","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/ss10.2019.001.082
Serkan Ağar
In this study, the emerging perception differences to the detriment of the individual with regard to the grounds for challenge of petitions in public receivables disputes before the administrative courts have been assessed and several recommendations and criticisms have been put forth within this framework.
{"title":"Rendering Tax Law Judicial Within the Scope of the Grounds for Challenge of Petitions","authors":"Serkan Ağar","doi":"10.26650/pb/ss10.2019.001.082","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.082","url":null,"abstract":"In this study, the emerging perception differences to the detriment of the individual with regard to the grounds for challenge of petitions in public receivables disputes before the administrative courts have been assessed and several recommendations and criticisms have been put forth within this framework.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"256 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":"123244162","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/ss10.2019.001.017
Çağrı Çarıkçı
{"title":"Review of Decentralization and Fiscal Autonomy With Fiscal and Legal Aspects in Turkey in the Last Years","authors":"Çağrı Çarıkçı","doi":"10.26650/pb/ss10.2019.001.017","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.017","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"61 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":"124835728","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/ss10.2019.001.029
F. Keskin
{"title":"The Concept of Collective Investment Institution and Specific Tax Advantages Provided for These Institutions In Turkey","authors":"F. Keskin","doi":"10.26650/pb/ss10.2019.001.029","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.029","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"98 2 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":"125174836","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/ss10.2019.001.049
Gamze Gümüşkaya
In order to determine the scope of the legality principle of taxation which is regulated in Turkish Constitution, the criteria adopted by Turkish Constitutional Court (“TCC”) are important. The aim of this study is to evaluate these criteria and observe the compliance of Turkish tax legislation with them. As a result of this examination, it is determined that the criteria were not fully settled and that the current tax legislation do not comply with them sufficiently. However, taxpayers should be able to foresee which rules are regulated by laws and which are regulated by other formal sources of tax law. In its recent judgments, the Court softened its strict supervision of formal dimension of the principle, which is “no tax without law”. It can be considered that the case-law of European Court of Human Rights (“ECtHR”) is effective on this approach. According to the case-law of ECtHR, the concept of “lawfulness” refers to the quality of the law in question.However, Article 73 of Turkish Constitution is the special provision in respect of tax law. Thus, the tax rules which are basically foreseeable by taxpayers are the rules which are regulated in the laws in both formal and material meanings.
{"title":"The Scope of the Legality Principle of Taxation in the Light of Turkish Constitutional Court’s Judgments","authors":"Gamze Gümüşkaya","doi":"10.26650/pb/ss10.2019.001.049","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.049","url":null,"abstract":"In order to determine the scope of the legality principle of taxation which is regulated in Turkish Constitution, the criteria adopted by Turkish Constitutional Court (“TCC”) are important. The aim of this study is to evaluate these criteria and observe the compliance of Turkish tax legislation with them. As a result of this examination, it is determined that the criteria were not fully settled and that the current tax legislation do not comply with them sufficiently. However, taxpayers should be able to foresee which rules are regulated by laws and which are regulated by other formal sources of tax law. In its recent judgments, the Court softened its strict supervision of formal dimension of the principle, which is “no tax without law”. It can be considered that the case-law of European Court of Human Rights (“ECtHR”) is effective on this approach. According to the case-law of ECtHR, the concept of “lawfulness” refers to the quality of the law in question.However, Article 73 of Turkish Constitution is the special provision in respect of tax law. Thus, the tax rules which are basically foreseeable by taxpayers are the rules which are regulated in the laws in both formal and material meanings.","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":"129593827","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/ss10.2019.001.025
Ebru Karaş, Ufuk Selen
{"title":"Determination of Society’s Preferences About Optimal Taxation: the Case of Turkey","authors":"Ebru Karaş, Ufuk Selen","doi":"10.26650/pb/ss10.2019.001.025","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.025","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"85 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":"125852322","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/ss10.2019.001.080
Gamze Öz Yalaman
E-Government can be defined as the use of information and communication technologies by the government in order to work more effectively share information and deliver better services to the public. It is known that e-government applications strengthen accountability, increase transparency and efficiency of the government. Corruption is a highly complex phenomenon which rooted in bureaucratic and political institutions and their effects vary from country to country. Given the socio-economic conditions, political and institutional infrastructure and other factors, it is difficult to make a generally accepted definition of corruption, but in its narrowest definition, abuse of public power for private interests. It is known that corruption creates negative effects on the economic growth of the countries, tax structure, quality of public services, and the rule of law.In this context, the paper tests the effects of e-government on corruption via panel data analysis by using a large data set consisting of 193 countries belonging to the period 2003-2017. While examining the relationship between e-government and corruption, many control variables that may affect this relationship were taken into consideration. The empirical findings of the study show that e-government has a statistically significant and negative effect on corruption. Consistent with the common literature, the findings of the study emphasize that the increase in e-government applications reduces corruption.
{"title":"The Relationship Between E-government and Corruption: an Empirical Analysis Using Panel Data","authors":"Gamze Öz Yalaman","doi":"10.26650/pb/ss10.2019.001.080","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.080","url":null,"abstract":"E-Government can be defined as the use of information and communication technologies by the government in order to work more effectively share information and deliver better services to the public. It is known that e-government applications strengthen accountability, increase transparency and efficiency of the government. Corruption is a highly complex phenomenon which rooted in bureaucratic and political institutions and their effects vary from country to country. Given the socio-economic conditions, political and institutional infrastructure and other factors, it is difficult to make a generally accepted definition of corruption, but in its narrowest definition, abuse of public power for private interests. It is known that corruption creates negative effects on the economic growth of the countries, tax structure, quality of public services, and the rule of law.In this context, the paper tests the effects of e-government on corruption via panel data analysis by using a large data set consisting of 193 countries belonging to the period 2003-2017. While examining the relationship between e-government and corruption, many control variables that may affect this relationship were taken into consideration. The empirical findings of the study show that e-government has a statistically significant and negative effect on corruption. Consistent with the common literature, the findings of the study emphasize that the increase in e-government applications reduces corruption.","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":"127973750","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/ss10.2019.001.024
Hülya Kabakçı Karadeniz
Ensuring fair distribution of income among individuals is one of the primary objectives of public fiscal policy in every country. Taxes have an impact on the second income distribution. In particular, increasing rates of direct taxes have a positive effect on income redistribution. The more fair a tax structure in a country, the more will be tax justice. One of the direct taxes is wealth taxes. The share of national income and wealth tax in Turkey is around four per thousand by the year 2017. The aim of the study is to examine the effect of tax on property tax on personal income distribution. In this study, the TURKSTAT Income and Living Condition Micro-Data Set (2017) was used. In case households do not pay motor vehicles tax and real estate tax, the median income per capita among the richest and poorest income groups is estimated 9,18 times. In case of payment of these taxes, it is decreased to 9,15 times. It implies property taxes have a limited effect on income redistribution. The reasons for the limited impact on the redistribution of income of wealth taxes in Turkey, the value of the real estates such as building, do not to reflect the real value of, low tax collection rates, tax exemptions, exemptions can be.
{"title":"The Effects of the Wealth Taxes on Income Distribution In Turkey","authors":"Hülya Kabakçı Karadeniz","doi":"10.26650/pb/ss10.2019.001.024","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.024","url":null,"abstract":"Ensuring fair distribution of income among individuals is one of the primary objectives of public fiscal policy in every country. Taxes have an impact on the second income distribution. In particular, increasing rates of direct taxes have a positive effect on income redistribution. The more fair a tax structure in a country, the more will be tax justice. One of the direct taxes is wealth taxes. The share of national income and wealth tax in Turkey is around four per thousand by the year 2017. The aim of the study is to examine the effect of tax on property tax on personal income distribution. In this study, the TURKSTAT Income and Living Condition Micro-Data Set (2017) was used. In case households do not pay motor vehicles tax and real estate tax, the median income per capita among the richest and poorest income groups is estimated 9,18 times. In case of payment of these taxes, it is decreased to 9,15 times. It implies property taxes have a limited effect on income redistribution. The reasons for the limited impact on the redistribution of income of wealth taxes in Turkey, the value of the real estates such as building, do not to reflect the real value of, low tax collection rates, tax exemptions, exemptions can be.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"4 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":"127839427","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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