International Journal of Public Finance最新文献_第6页

Opinions of Theorists about Public Finance and Their Reflection on the Development of the Economy and the State 论公共财政理论及其对经济和国家发展的反思

International Journal of Public Finance Pub Date : 2021-05-21 DOI: 10.30927/ijpf.884569

Refik Kryeziu

{"title":"Opinions of Theorists about Public Finance and Their Reflection on the Development of the Economy and the State","authors":"Refik Kryeziu","doi":"10.30927/ijpf.884569","DOIUrl":"https://doi.org/10.30927/ijpf.884569","url":null,"abstract":"As a science of economics, public finance uses theories and methods to explain government programs and policies that flow in this area. The paper analyses the views of contemporary theorists, aiming to show how economists at different times gave their opinions on the categories of public finance. The theorists with the most popular views on modern finance and economics are Barro, Zuckerman, Friedman, Samuelson, Tanzi, Hyman, Lecciseti, Rosen, Heller, Meltzer, Perotti, Aleksina, Dickinson, Blanchard, Krugman, Corsetti, Rubin, Stiglitz and others. As an object of interest, we find English authors such as Hobbes, Locke, Hume, Ricardo and Mill (1985). In Germany, Malchus, later K. H. Rau, theorists such as Lorenz von Stein, Albert Schafle, Adolf Wanger and others, made a great contribution to the development of public finance. In Italy, we singled out Bandini, Pascoli, Brogi, who contributed to the unified tax system, while Pascoli and Brogi, regarding the tax system according to yields and customer tax. Cossi, Pantheon, Flore, De Viti de Marco and Graziani addressed the relationship between those who pay taxes and the state that provides public services. In France, R. Stourm also contributed to the budget and budget problems, P. Leroy-Beaulieu contributed to the problems of income, expenditure and tax principles against any progressive measures in the imposition of the tax, as well as the theorist Gaston Jeze. In the U.S., in addition to theorists like F. Seligman and Adams, we also notice Keynes's opponents, who were the economists Friedman and Meiselman.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130288885","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}

引用次数: 0

KABAHATLERDE TEKERRÜR AÇISINDAN ÖZELLİKLİ BİR DURUM: ÖZEL USULSÜZLÜKLER

International Journal of Public Finance Pub Date : 2021-05-13 DOI: 10.30927/ijpf.919936

Burçin Bozdoğanoğlu, Vakkas Yurtlu

引用次数: 0

Belediye Gelirleri Kanununda Düzenlenmiş Olan Yerel Yönetim Gelirlerinin Özellikleri ve Öneriler

International Journal of Public Finance Pub Date : 2021-03-25 DOI: 10.30927/ijpf.823758

Fazıl Aydın

引用次数: 0

Vergi Affı Uygulamaları: Türkiye ve Seçilmiş Ülkeler Açısından Bir Değerlendirme

International Journal of Public Finance Pub Date : 2021-01-21 DOI: 10.30927/ijpf.816488

E. Keskin, P. Özcan

引用次数: 1

Legal Nature of Tax Cases in Turkish Law 土耳其法律中税收案件的法律性质

International Journal of Public Finance Pub Date : 2020-12-20 DOI: 10.30927/ijpf.815915

O. Kaplan

{"title":"Legal Nature of Tax Cases in Turkish Law","authors":"O. Kaplan","doi":"10.30927/ijpf.815915","DOIUrl":"https://doi.org/10.30927/ijpf.815915","url":null,"abstract":"Tax, as a concept, which is money received from individuals based on public power. With the occurrence of the event that causes the tax, a tax liability arises on the taxpayer, and it is possible to collect a certain amount by using public power by the administration. In terms of taxation, which is one of the areas where interference with property rights is the most intense, violation of the rights of individuals may come up in some cases. In other words, administrative authorities can carry out illegal activities by exceeding their superior powers. Therefore, judicial review of administrative acts and actions within the framework of legal rules is important and necessary. As a rule, it can be stated that the lawsuits filed against taxation procedures, as in other administrative acts in Turkish law, are also administrative cases. In this direction, the addressees of the administration's acts and actions may apply to the administrative judiciary with the basic demand of their rights and interests. It is adopted that the settlement of disputes in the way of administrative jurisdiction is settled on a specific case. In this context, there is a separate type of case in the form of tax cases in the administrative jurisdiction, and the legal nature of legal and tax cases has been a debated issue. In this direction, legal examinations of tax cases have been examined.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"123 11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124647536","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}

引用次数: 0

Türkiye’de Savunma Harcamaları, Silah İthalatı ve Dış Borçlar Arasındaki İlişkinin Analizi: ARDL Sınır Testi Yaklaşımı

International Journal of Public Finance Pub Date : 2020-12-10 DOI: 10.30927/ijpf.824125

Birol Karakurt, Suat Hayri Şentürk, Burak Şahingöz

{"title":"Türkiye’de Savunma Harcamaları, Silah İthalatı ve Dış Borçlar Arasındaki İlişkinin Analizi: ARDL Sınır Testi Yaklaşımı","authors":"Birol Karakurt, Suat Hayri Şentürk, Burak Şahingöz","doi":"10.30927/ijpf.824125","DOIUrl":"https://doi.org/10.30927/ijpf.824125","url":null,"abstract":"Submitted : 10.11.2020 Revised : 10.12.2020 Accepted : 20.12.2020 Available : 29.12.2020 Debt and deficits are important for an economy, and deficit spending policy positively affects economic growth. However, if external debt increases too much, it may also lead to economic problems. In the literature that was given relatively little information to defence spending contributing substantially to government debt level in the studies focused on the determinants of debt. Turkey is a country allocating more funds to its defence spending and arms import in recent years. Therefore, to what extent its defence expenditures and arms import is effective in increased debt stock is a subject of debate. To conclude this issue, this study examines the relationship between defence spending, arms import, and external debts through ARDL bund test with annual data for the 19752017 period. The findings show that there is a positive and statistically significant relationship between defence expenditures and arms import and foreign debt in the short and long term. iThenticate similarity score: 15%","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124681060","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}

引用次数: 3

Local Tax Reforms and Intergovernmental Fiscal Transfers Policy: The Relevance of Governance Forum 地方税改革与政府间财政转移政策:治理的相关性论坛

International Journal of Public Finance Pub Date : 2020-10-11 DOI: 10.30927/ijpf.772404

Paul Onyango-Delewa

引用次数: 0

Guarantee Benefit for Creditor and Credit Reconstruction Effort during COVID-19 Pandemic COVID-19大流行期间债权人担保收益及信用重建工作

International Journal of Public Finance Pub Date : 2020-09-02 DOI: 10.18415/IJMMU.V7I8.1784

Putri Ayi

{"title":"Guarantee Benefit for Creditor and Credit Reconstruction Effort during COVID-19 Pandemic","authors":"Putri Ayi","doi":"10.18415/IJMMU.V7I8.1784","DOIUrl":"https://doi.org/10.18415/IJMMU.V7I8.1784","url":null,"abstract":"Guarantee begins with the debtor credit agreement that followed with the handover of the object guarantee by debtor to creditor, where the creditors are banks. If referred in the regulation article 1 point 2 of Constitution No. 10/1998 concerning on banking stated that bank is a business entity that raised fund from citizen in the form of deposits and channeling them to the public in the form of credit and/or in other forms in order to improve the lives of many people. Bank has the important role in economic, because one of its function is giving the credit to citizen and helping the micro, small and medium enterprises. This given credit must be accompanied by collateral or collateral provisions from the debtor because it was one of the precautionary principal from Bank, and also with the efforts to protect the creditor at any time the debtor defaults. The covid-19 pandemic outbreak that had a profound impact on the entire life of society was also influence d the problem of credit and guarantee. The collateral agreement which is an accessoire agreement (follow-up or accompanying) follows the main or principal agreement, that is preceded by a credit agreement (debt agreement), including on what if there is bad credit and what efforts should be done by the Bank so that it does not experience even greater losses. For this reason, the writer is very interested, to find out the extent of the benefits of the collateral object for creditors as well as credit restructuring efforts during the Covid-19 pandemic.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126260220","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}

引用次数: 0

Loan Appraisal Protocol for Effective Microfinance Portfolio in Tanzania 坦桑尼亚有效小额信贷组合的贷款评估协议

International Journal of Public Finance Pub Date : 2020-08-28 DOI: 10.30927/ijpf.733207

Danstun B. Ngonyani, Halil Serbes

{"title":"Loan Appraisal Protocol for Effective Microfinance Portfolio in Tanzania","authors":"Danstun B. Ngonyani, Halil Serbes","doi":"10.30927/ijpf.733207","DOIUrl":"https://doi.org/10.30927/ijpf.733207","url":null,"abstract":"This paper attempts to determine the effects of loan application appraisal on microfinance institutions' portfolio performance in Tanzania. The study utilizes a random sampling method and ordinary least square regression model on 219 microfinance entities collected from Dar es Salaam, Morogoro, and Dodoma regions. The finding indicates borrower business income, capital of borrower, membership duration of the borrower, and social collateral of borrowers negatively and significantly influences portfolio at risk of microfinance entities. These results, therefore, reveal that (i) microfinance institutions can reduce microfinance portfolio at risk to consider sound cash flow of the main business of microfinance client to enhance repayments; (ii) microfinance institutions must provide credit facilities to borrowers with relatively high capital in their business; (iii) microfinance institutions should extend credits to borrowers who are frequently willing to access credit facilities to enhance regular repayments; (iv) microfinance institutions should encourage borrowers to use group lending when accessing credits for effective repayments and diminish the risk of the microfinance loan portfolio.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133759874","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}

引用次数: 0

Behavioral Economics and Government Purchases – Some Insights into the Fiscal Psychology of Public Expenditure 行为经济学与政府购买——对公共支出财政心理的一些见解

International Journal of Public Finance Pub Date : 2020-07-24 DOI: 10.30927/ijpf.713894

Thomas Döring, R. D. Oehmke

引用次数: 2