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Türkiye’nin İhracatının Yapısı ve Teşvik Politikaları
International Journal of Public Finance Pub Date : 2020-07-24 DOI: 10.30927/ijpf.688067
Gül Ertan Özgüzer
{"title":"Türkiye’nin İhracatının Yapısı ve Teşvik Politikaları","authors":"Gül Ertan Özgüzer","doi":"10.30927/ijpf.688067","DOIUrl":"https://doi.org/10.30927/ijpf.688067","url":null,"abstract":"Countries that have the ability to diversify their product portfolios and gather the set of capabilities required to produce and export complex products grow fast and achieve economic development. This study examines the structural change in Turkey’s export composition within the 1995-2015 period by focusing on the complexity and diversification of its exports. The findings show that Turkey has failed to diversify its exports into complex products to generate a structural transformation in its exports. Turkey’s abandonment of selective sectoral incentives after 1995 play a major role in this failure.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121209872","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
The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province 基于物有所值理念的问责制、透明度和监督对廖内省区域企业预算绩效的影响
International Journal of Public Finance Pub Date : 2019-12-30 DOI: 10.30927/ijpf.584834
S. Suharyono
{"title":"The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province","authors":"S. Suharyono","doi":"10.30927/ijpf.584834","DOIUrl":"https://doi.org/10.30927/ijpf.584834","url":null,"abstract":"T he aim of this study is to know the effect of accountability, transparency, and supervision on budget performance in regional owned enterprises ( BUMD) both simultaneously and partially. .Th e design of this study is included in associative causal research. T he population of this study is all Government employees in R iau province. T he sample selection is by using the purposive sampling the method, which is included by the employees of the accounting and the internal supervisory department (SPI) . T he collecting data technique is by using the questionnaire system . T he data analysis the technique used is a simple regression analysis and multiple regression analysis. T he results showed that  accountability, transparency and supervision both partially and simultaneously have  a positive and significant effect on budget performance with the concept of value for money in regional owned enterprises ( BUMD) of R iau province.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"282 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116050569","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: 6
Tax System and Rates in the Republic Of Kosovo and Their Comparison with the Balkan Countries 科索沃共和国的税收制度和税率及其与巴尔干国家的比较
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.547280
Refik Kryeziu
{"title":"Tax System and Rates in the Republic Of Kosovo and Their Comparison with the Balkan Countries","authors":"Refik Kryeziu","doi":"10.30927/IJPF.547280","DOIUrl":"https://doi.org/10.30927/IJPF.547280","url":null,"abstract":"In order to understand the functioning of the tax system and tax rates, we have elaborated the issue and the importance of the state budget revenues creation. During the research, we have noticed that changes in tax rates, expansion of the taxable base, and creation of conditions for economic development which have been constantly changing in Kosovo and Balkan countries. Although the tax system in Kosovo is new, it is competitive not only in the region but even beyond it. In the new fiscal package of 2015, tax rates had changed. Personal Income Taxes have reduced some of the revenues, corporate taxation up to 10%, insurance companies 7% to 5%, VAT is applied with two tax rates 18% and 8%. Balkan states have significant differences in tax rates, but not in tax systems. In some taxes, high rates have already been set, while in some countries there are lower rates. It is characteristic and interesting that the tax systems of these countries have been constantly reformed, reducing tax rates and redefining the tax base.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126376013","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
VAT Liabilities of Electronic Service Providers in Turkey 土耳其电子服务提供商的增值税责任
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.534569
Erdem Ateşağaoğlu, Süheyl Karakaya
{"title":"VAT Liabilities of Electronic Service Providers in Turkey","authors":"Erdem Ateşağaoğlu, Süheyl Karakaya","doi":"10.30927/IJPF.534569","DOIUrl":"https://doi.org/10.30927/IJPF.534569","url":null,"abstract":"The topic of our paper is the new system in VAT taxation of B2C e-commerce - transactions between commercial corporations and customers executed via the internet - in Turkey and the problems arising from such imposition of VAT on B2C e-commerce. This topic will be assessed in three parts. In the first part, the general frame of VAT in Turkey will be briefly explained in order to understand the applicable new system in the taxation of B2C e-commerce. In the second part, the new system in the taxation of B2C e-commerce regulated via Communique No. 17 on VAT and its problems will be elaborated and also evaluated. Particularly; the concept of the electronic service provider, registration obligation of this person as a taxpayer, the threshold for relevant registration, the general and punitive measures against noncompliance of new system, the possible problems and failures will be arisen as to the application is the main points regarding this issue. In the final part, possible results of the new system and various thoughts will be considere d and shared about the new VAT system of B2C e-commerce. d and shared about the new VAT system of B2C e-commerce.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131734754","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
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation 地方政府预算制度调整与财政纪律:实体区位调解的评价
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.478638
Paul Onyango-Delewa, I. Nkote
{"title":"Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation","authors":"Paul Onyango-Delewa, I. Nkote","doi":"10.30927/IJPF.478638","DOIUrl":"https://doi.org/10.30927/IJPF.478638","url":null,"abstract":"For quite a long time, budgetary institutional adjustments have been implicated as important determinants of fiscal discipline in local government. Moreover, entity location has been argued a pivotal and influential factor in the budgetary institutional adjustments-fiscal discipline linkages. However, to date no research is conclusive enough on what precisely explains budget discipline especially in Sub-Saharan Africa-based localities. On the basis of a cross-sectional research design, this study investigated the budgetary institutional adjustments-entity location-fiscal discipline triangulation in Uganda, East Africa. Data were collected from 26 districts, 9 municipalities and a number of sub-counties spread across four purposively-selected geographical regions of the country. The regions are north-western, northern, north-eastern, and eastern. Data were then subjected to both regression and structural equation modeling statistical analysis. Notably, results from structural equation modeling revealed that budgetary institutional adjustments have strong predictive power on fiscal discipline. Conversely, entity location does not have any influence on the budgetary institutional adjustments-fiscal discipline relationship. Theoretical and practical implications from the findings are discussed.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131294526","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
Unionization and Labor Share of Income Distribution: An Empirical Investigation of OECD Countries 工会化与劳动收入分配份额:经合组织国家的实证研究
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.588970
S. Akdede, Sidre G.B. Göcekli
{"title":"Unionization and Labor Share of Income Distribution: An Empirical Investigation of OECD Countries","authors":"S. Akdede, Sidre G.B. Göcekli","doi":"10.30927/IJPF.588970","DOIUrl":"https://doi.org/10.30927/IJPF.588970","url":null,"abstract":"This paper investigates the effects of unionization of the labor force and capital openness on the labor share of the income distribution. This paper empirically studies the relationship between labor share and unionization for OECD countries by regressing labor share on unionization of the labor force and other controlling variables. We use the Generalized Least Squares estimation method in panel data for the period of 1999-2011.  Our controlling variables include political stability, economic growth, and capital share.  We employ different panel data techniques with different hypothesis testing for robustness.  Our regression results show that an increase in capital openness decreases labor share while an increase in unionization rate increases it. On the other hand, political stability has a positive effect on labor shares while economic growth seems to affect labor shares negatively. Also, an increase in capital share decreases the labor share but it is not statistically significant.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124697335","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
Doğal Afet Önlemlerinin Politik Ekonomisi
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.585338
T. Altun
{"title":"Doğal Afet Önlemlerinin Politik Ekonomisi","authors":"T. Altun","doi":"10.30927/IJPF.585338","DOIUrl":"https://doi.org/10.30927/IJPF.585338","url":null,"abstract":"Societies do not take adequate action to prevent/mitigation and transfer of risk against natural disaster hazards. The public sector needs to intervene in market failures arising from problems such as imperfect/asymmetric information, myopia, collective inertia. Thus, the fiscal burden of natural disasters on public finance can be reduced and social welfare can be increased by the more efficient allocation of social resources. However, the public sector also fails in this regard. There are political motivations that prevent effective natural disaster risk management. Politicians pay more attention to policies that will provide them electoral support in the short term due to the problem of time inconsistency in public finances. For this reason, they do not make enough regulations and investments for natural disaster measures, if the benefits of the measures appear in the long term and put a burden on voters in the short term. They prefer disaster aids due to election supports. The solution to the problems arising from political motivations depends on the establishment of institutional mechanisms to increase democratic accountability and raise awareness of the risks of natural disasters.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115848478","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: 1
Impact of Fiscal Decentralization on Local Autonomy in the Sudan: Experience of Gadarif State 财政分权对苏丹地方自治的影响:加达里夫州的经验
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.558524
S. Bongo
{"title":"Impact of Fiscal Decentralization on Local Autonomy in the Sudan: Experience of Gadarif State","authors":"S. Bongo","doi":"10.30927/IJPF.558524","DOIUrl":"https://doi.org/10.30927/IJPF.558524","url":null,"abstract":"Based on state data of the periods (1997-2012), this study aimed at evaluating the fiscal decentralization experience of Gadarif state of eastern Sudan in the context of different aspects of fiscal decentralization, namely expenditure assignment, revenue assignment and intergovernmental transfers. To accomplish these objectives, many local fiscal indicators have been calculated, and parameters of regressions of both revenues and expenditures have been estimated. The results reveal that the experience of fiscal decentralization of the state came out with poor fiscal situations indicated by higher dependence on the federal transfers and higher vertical imbalance and consequently the failure of the state government to perform its responsibilities of delivering the basic services to its constituents. Moreover, none of both local expenditure neither local revenues respond to federal transfers, indicating the failure of these","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123226131","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: 1
OECD Ülkelerinde Genişletici Maliye Politikalarının Ekonomik Büyüme Üzerine Etkisi
International Journal of Public Finance Pub Date : 2019-07-30 DOI: 10.30927/IJPF.479622
Fatih Deyneli, Hilmi Çoban
{"title":"OECD Ülkelerinde Genişletici Maliye Politikalarının Ekonomik Büyüme Üzerine Etkisi","authors":"Fatih Deyneli, Hilmi Çoban","doi":"10.30927/IJPF.479622","DOIUrl":"https://doi.org/10.30927/IJPF.479622","url":null,"abstract":"Para ve maliye politikalari farkli ekonomik yaklasimlar icinde ele alinan politikalar olmasina ragmen, yaklasimlar arasindaki temel tartisma maliye politikasi uzerindedir. Bunun nedeni, para politikasina amac ve arac bagimsizligi cercevesinde merkez bankasi yon verirken; hukumetin butce araciligi ile maliye politikasini temel iktisat politikasi araci olarak kullanmasidir. Bu calismada, kamu butcesindeki meydana gelen degismeleri olcmek icinde kullanilan mali etki ile ekonomik buyume arasinda iliski 33 OECD icin panel veri analizi sabit etkiler modeli kullanilarak analiz edilmistir. Calismada Uluslararasi Para Fonu ve Dunya Bankasi verileri kullanilmistir. 2011 – 2017 yillari arasini kapsayan analiz sonuclarina gore; maliye politikalarinin genisletici etkisinin ekonomik buyume uzerindeki etkisinin olmadigi gorulmektedir.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114231636","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
Ekonomik Kalkınmanın Belirleyicilerinin Değerlendirilmesi: Ekonomik Faktörler
International Journal of Public Finance Pub Date : 2018-12-30 DOI: 10.30927/IJPF.463825
Mahmut Ünsal Şaşmaz, Yunus Emre Yayla
{"title":"Ekonomik Kalkınmanın Belirleyicilerinin Değerlendirilmesi: Ekonomik Faktörler","authors":"Mahmut Ünsal Şaşmaz, Yunus Emre Yayla","doi":"10.30927/IJPF.463825","DOIUrl":"https://doi.org/10.30927/IJPF.463825","url":null,"abstract":"Ekonomik kalkinma ulkelerin ekonomik anlamda ilerleme saglamasinin yaninda sosyal, siyasi ve kulturel gibi bircok alandaki gelismeyi kapsamaktadir. Ulkelerin gerceklestirmek istedikleri amaclardan bir tanesi olan ekonomik kalkinma, ozellikle gelismekte olan ulkelerin onem gosterdikleri bir konudur. Ekonomik kalkinmanin saglanabilmesi icin ulkelerin bircok asamayi gerceklestirmesi gerekmektedir. Bir baska ifadeyle ekonomik kalkinmanin bircok belirleyeni bulunmaktadir. Ekonomik, siyasal ve yonetsel, hukuki ve kurumsal ile sosyo-kulturel faktorler ekonomik kalkinmanin belirleyicileridir. Calismada ulkelerin ekonomik kalkinmasinin saglanmasinda onemli bir paya sahip olan ekonomik faktorler ele alinmistir. Bu kapsamda calismada ekonomik faktorler teorik acidan ele alinmis ve ekonomik faktorler ile ekonomik kalkinma arasinda yapilmis olan ampirik calismalara yer verilerek genel bir degerlendirme yapilmistir.","PeriodicalId":159468,"journal":{"name":"International Journal of Public Finance","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115353127","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: 6
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