Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.094
Şafak Ağdeniz, Durdane Küçükaycan
With the Public Financial Management and Control Law, the public financial management and control system has been changed within the framework of a new understanding. This new systemis built on the concepts of efficiency, effectiveness, economy, transparency and accountability. One of the innovation that this new public financial management systems is the Performance Based Budgeting system. The basic tools of this system are the annual report, strategic plan and performance report. Performance audit is both an integral part of the performance-based budgeting system and an important tool to guide this system. Performance audits of state agencies under the general management in Turkey is carried out by the Turkish Court of Accounts(TCA). The TCA fulfills the performance audit task by evaluating the quality of performance information in the basic tools of the performance-based monitoring process of public administrations. Public universities with special budgets, which are one of the public administrations within the scope of general government, are also subject to the performance audit of the TCA. The public is assured about the accuracy and reliability of non-financial performance information, which is based on the service delivery of the universities by the performance audit conducted by the TCA. The performance audit of the TCA is an integral part of both the guiding and budgeting process in terms of showing the improper practices of universities in the performance-based budgeting process and providing suggestions for correcting them. This study aims to research the results of a performance audit of the state universities conducted by TCA For this purpose, the results of the performance audits of 38 universities, which were conducted in 2017, were examined using content analysis. As a result of the analysis, it has been determined that there are universities that do not meet both the reporting requirements and the criteria for the content of performance information.
{"title":"The Analysis of the Findings Reported in the Performance Audit of State Universities","authors":"Şafak Ağdeniz, Durdane Küçükaycan","doi":"10.26650/pb/ss10.2019.001.094","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.094","url":null,"abstract":"With the Public Financial Management and Control Law, the public financial management and control system has been changed within the framework of a new understanding. This new systemis built on the concepts of efficiency, effectiveness, economy, transparency and accountability. One of the innovation that this new public financial management systems is the Performance Based Budgeting system. The basic tools of this system are the annual report, strategic plan and performance report. Performance audit is both an integral part of the performance-based budgeting system and an important tool to guide this system. Performance audits of state agencies under the general management in Turkey is carried out by the Turkish Court of Accounts(TCA). The TCA fulfills the performance audit task by evaluating the quality of performance information in the basic tools of the performance-based monitoring process of public administrations. Public universities with special budgets, which are one of the public administrations within the scope of general government, are also subject to the performance audit of the TCA. The public is assured about the accuracy and reliability of non-financial performance information, which is based on the service delivery of the universities by the performance audit conducted by the TCA. The performance audit of the TCA is an integral part of both the guiding and budgeting process in terms of showing the improper practices of universities in the performance-based budgeting process and providing suggestions for correcting them. This study aims to research the results of a performance audit of the state universities conducted by TCA For this purpose, the results of the performance audits of 38 universities, which were conducted in 2017, were examined using content analysis. As a result of the analysis, it has been determined that there are universities that do not meet both the reporting requirements and the criteria for the content of performance information.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"12 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":"117322669","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/ss10.2019.001.090
Nuray Aşcı Akıncı
{"title":"The Right to Good Administration in Tax Inspection Process","authors":"Nuray Aşcı Akıncı","doi":"10.26650/pb/ss10.2019.001.090","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.090","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"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":"133912558","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/ss10.2019.001.023
Murat Güngül, Hakan Acaroğlu
{"title":"An Analysis on the Relationship Between Fuel Taxes and Fuel Consumption and Current Deficit: a Case of Turkey","authors":"Murat Güngül, Hakan Acaroğlu","doi":"10.26650/pb/ss10.2019.001.023","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.023","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"23 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":"114872006","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/ss10.2019.001.004
Özgün AKDURAN EROL
{"title":"Gender Budgeting In Local Administratıon: İstanbul Beylikdüzü And Eskişehir Odunpazarı Cases","authors":"Özgün AKDURAN EROL","doi":"10.26650/pb/ss10.2019.001.004","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.004","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"6 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":"124771346","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/ss10.2019.001.051
Emre Özyerden
Behavioral economics develops as an area with inferences and conclusions to help policy makers in public economics policies. In this study, the effectiveness of public policies formed by using the default choice manipulation and loss aversion concepts are examined through laboratory experiments. In the experiments, participants play a public goods game in groups of 4. In the first experiment, the effect of compulsory staying in a default option on participants’ decisions has been evaluated by comparing the pre-and post-treatment decisions. In the second experiment, the result screens of the participants after each public goods game rounds were framed as loss and gain. Waiting time and loss framing found to have no effect on decisions.
{"title":"On the Efficiency of Behavioural Public Economics Policies: an Experimental Study","authors":"Emre Özyerden","doi":"10.26650/pb/ss10.2019.001.051","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.051","url":null,"abstract":"Behavioral economics develops as an area with inferences and conclusions to help policy makers in public economics policies. In this study, the effectiveness of public policies formed by using the default choice manipulation and loss aversion concepts are examined through laboratory experiments. In the experiments, participants play a public goods game in groups of 4. In the first experiment, the effect of compulsory staying in a default option on participants’ decisions has been evaluated by comparing the pre-and post-treatment decisions. In the second experiment, the result screens of the participants after each public goods game rounds were framed as loss and gain. Waiting time and loss framing found to have no effect on decisions.","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":"129302570","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/ss10.2019.001.059
H. Günay, Muhammet Şahi̇n
Technological developments have left indelible impacts on the economy all along the line. Every novel invention realized changes production processes rapidly, which concomitantly transforms social life. One of the most apparent examples of this is the First Industrial Revolution emerged in the 18 th Century. Subsequent to this development which was considered as the beginning of production in the factory environment, the second industrial revolution based on automation (First half of 20 th Century) and the third Industrial Revolution based on electronics (last quarter of the 20 th century) were realized. Finally, the Fourth Industrial Revolution (Industry 4.0) process was initiated by Germany in 2011. In line with this process in which cyber-physical systems and robotic technologies are expected to prevail, Super-Smart Society (Society 5.0) model was developed by Japan in 2017. Both Industry 4.0 and Society 5.0 implementations are expected to have a significant impact on economic and social life and to change both labor and Welfare State practices fundamentally. It is also possible that these aforementioned developments may have an impact on social security system of the government. Likewise, the emergence of extensive unemployment condition due to robotic technologies and training for adaptation of available labor force to the new technologies may lead to redesign of the social security system. The aim of this study is to demonstrate the possible impacts of the Industry 4.0 and Society 5.0 processes on social security expenditures. The basic result obtained from the study; unemployment increase and training activities for the labor-force increases social security expenditures, but however digitalization process in Welfare State implementations may be expected to decrease social security expenditures in the long-run depending on efficiency and effectiveness increases in the government.
{"title":"The Course of Social Security Spending Within the Process of Society 5.0","authors":"H. Günay, Muhammet Şahi̇n","doi":"10.26650/pb/ss10.2019.001.059","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.059","url":null,"abstract":"Technological developments have left indelible impacts on the economy all along the line. Every novel invention realized changes production processes rapidly, which concomitantly transforms social life. One of the most apparent examples of this is the First Industrial Revolution emerged in the 18 th Century. Subsequent to this development which was considered as the beginning of production in the factory environment, the second industrial revolution based on automation (First half of 20 th Century) and the third Industrial Revolution based on electronics (last quarter of the 20 th century) were realized. Finally, the Fourth Industrial Revolution (Industry 4.0) process was initiated by Germany in 2011. In line with this process in which cyber-physical systems and robotic technologies are expected to prevail, Super-Smart Society (Society 5.0) model was developed by Japan in 2017. Both Industry 4.0 and Society 5.0 implementations are expected to have a significant impact on economic and social life and to change both labor and Welfare State practices fundamentally. It is also possible that these aforementioned developments may have an impact on social security system of the government. Likewise, the emergence of extensive unemployment condition due to robotic technologies and training for adaptation of available labor force to the new technologies may lead to redesign of the social security system. The aim of this study is to demonstrate the possible impacts of the Industry 4.0 and Society 5.0 processes on social security expenditures. The basic result obtained from the study; unemployment increase and training activities for the labor-force increases social security expenditures, but however digitalization process in Welfare State implementations may be expected to decrease social security expenditures in the long-run depending on efficiency and effectiveness increases in the government.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"38 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":"132222428","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/ss10.2019.001.068
Süleyman Kasal
{"title":"Analysis of Cyclical Behavior of Fiscal Policy Through Fiscal Reaction Function: the Case of Turkey","authors":"Süleyman Kasal","doi":"10.26650/pb/ss10.2019.001.068","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.068","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"27 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":"128684980","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/ss10.2019.001.083
Doğan Bozdoğan
{"title":"The Rule of the Decision to Stay of Execution in Tax Justice and the Problem of Comments Reflecting Bias","authors":"Doğan Bozdoğan","doi":"10.26650/pb/ss10.2019.001.083","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.083","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":"129682802","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/ss10.2019.001.006
Ayşe Yiğit Şakar
Energy efficiency is of vital importance for Turkey as one of the elements of sustainable development. Turkey is faced with difficulties in providing sustainable development due to its dependence on imported energy. In addition, the impacts of climate change have a negative effect on Turkey’s environment and economy. Turkey is therefore involved in international efforts to combat global climate change and reduce greenhouse gas emissions. As for many countries, financing of energy efficiency is also a significant issue for Turkey. As an alternative to financing energy efficiency, green bonds are developing rapidly all over the world. Green bonds are financial instruments that provide opportunities for investors to participate in the financing of “green” projects that help reduce the negative impacts of climate change and adapt to the impacts of climate change, reduce CO2 emissions, prevent environmental pollution, and improve social welfare.These structures have important effects on the realization of sustainable development. Turkey’s first and only green bond was issued by the Industrial Development Bank of Turkey in 2016 and attracted investors’ attention.Countries such as the US, China and Chile apply tax incentives for green bonds to attract investors. However, level of awareness of green bonds in Turkey is low and there are no tax incentives yet. Necessary measures should be taken to facilitate financing of energy efficiency in Turkey and tax incentives should be implemented for green bonds. In this paper, the development and types of green bonds in the world and Turkey, tax incentives provided for green bonds in financing of energy efficiency in the world and Turkey, and recommendations for Turkey were discussed.
{"title":"Tax Incentives Provided for Green Bonds in Financing of Energy Efficiency and Its Importance for Turkey","authors":"Ayşe Yiğit Şakar","doi":"10.26650/pb/ss10.2019.001.006","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.006","url":null,"abstract":"Energy efficiency is of vital importance for Turkey as one of the elements of sustainable development. Turkey is faced with difficulties in providing sustainable development due to its dependence on imported energy. In addition, the impacts of climate change have a negative effect on Turkey’s environment and economy. Turkey is therefore involved in international efforts to combat global climate change and reduce greenhouse gas emissions. As for many countries, financing of energy efficiency is also a significant issue for Turkey. As an alternative to financing energy efficiency, green bonds are developing rapidly all over the world. Green bonds are financial instruments that provide opportunities for investors to participate in the financing of “green” projects that help reduce the negative impacts of climate change and adapt to the impacts of climate change, reduce CO2 emissions, prevent environmental pollution, and improve social welfare.These structures have important effects on the realization of sustainable development. Turkey’s first and only green bond was issued by the Industrial Development Bank of Turkey in 2016 and attracted investors’ attention.Countries such as the US, China and Chile apply tax incentives for green bonds to attract investors. However, level of awareness of green bonds in Turkey is low and there are no tax incentives yet. Necessary measures should be taken to facilitate financing of energy efficiency in Turkey and tax incentives should be implemented for green bonds. In this paper, the development and types of green bonds in the world and Turkey, tax incentives provided for green bonds in financing of energy efficiency in the world and Turkey, and recommendations for Turkey were discussed.","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":"126464282","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/ss10.2019.001.060
M. Cetin
The education system is one of the important factor which effects to development level of a country. Beside the quality of educational system, equity in access to the education is the important topic too. Equity in access to education can help to equitable income distribution, to between different income groups who live in a country. It is stated that, nowadays inequalities on income distribution have reached very serious dimensions. It is believed that, education expenditures, which make by government, can be important tool to reduce the inequality especially inside the countries. The aim of this study is to evaluate to general government education expenditures/Gross Domestic Product (GDP) ratios at the member countries of Organisation for Economic Co-operation and Development (OECD) where income relatively equitable distributes. The effects of education level on a country’s economy are evaluated in the first chapter of the study. It is stated that, the quality education systems have positive effects to the development levels of the countries. Information is also provided about the dimensions of income inequality in the first chapter. Additionally it is mentioned that, providing equality in access to education has probable positive effects on the income inequality. Numerical values about general government education expenditures/GDP ratios in OECD countries where income distribution relatively more equitable (Gini coefficients are used in the measurement of income distribution in this study), are included in the second chapter. OECD data are used for both variables in this study. When the data in the study are evaluated, it can be said that the level of public education expenditures have positive effects on income distribution in general. The equitable distribution of income in a country can be due to different reasons. However it can be said that, the education services, which are provided by government, because there are more equitable access to these services, can be used as a tool for reduce the inequality when we generally evaluation.
{"title":"The Regulatory Effect of Public Education Expenditures On Income Distribution","authors":"M. Cetin","doi":"10.26650/pb/ss10.2019.001.060","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.060","url":null,"abstract":"The education system is one of the important factor which effects to development level of a country. Beside the quality of educational system, equity in access to the education is the important topic too. Equity in access to education can help to equitable income distribution, to between different income groups who live in a country. It is stated that, nowadays inequalities on income distribution have reached very serious dimensions. It is believed that, education expenditures, which make by government, can be important tool to reduce the inequality especially inside the countries. The aim of this study is to evaluate to general government education expenditures/Gross Domestic Product (GDP) ratios at the member countries of Organisation for Economic Co-operation and Development (OECD) where income relatively equitable distributes. The effects of education level on a country’s economy are evaluated in the first chapter of the study. It is stated that, the quality education systems have positive effects to the development levels of the countries. Information is also provided about the dimensions of income inequality in the first chapter. Additionally it is mentioned that, providing equality in access to education has probable positive effects on the income inequality. Numerical values about general government education expenditures/GDP ratios in OECD countries where income distribution relatively more equitable (Gini coefficients are used in the measurement of income distribution in this study), are included in the second chapter. OECD data are used for both variables in this study. When the data in the study are evaluated, it can be said that the level of public education expenditures have positive effects on income distribution in general. The equitable distribution of income in a country can be due to different reasons. However it can be said that, the education services, which are provided by government, because there are more equitable access to these services, can be used as a tool for reduce the inequality when we generally evaluation.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"42 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":"125067823","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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