34. International Public Finance Conference最新文献

Transition From Economic Growth to Green Growth: Green Budgeting 从经济增长到绿色增长的转变:绿色预算

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.035

Fatma Yapıcı

引用次数: 2

The Need for Reform in Turkish Tax System: Main Problems and Recommendations 土耳其税制改革的必要性:主要问题及建议

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.015

A. Gerçek

引用次数: 0

Taxpayer Behavior: Types of Taxpayers Created Through Tax Sanctions And Incentives 纳税人行为:通过税收制裁和激励创造的纳税人类型

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.033

Nazan Susam, Filiz Baloğlu

{"title":"Taxpayer Behavior: Types of Taxpayers Created Through Tax Sanctions And Incentives","authors":"Nazan Susam, Filiz Baloğlu","doi":"10.26650/pb/ss10.2019.001.033","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.033","url":null,"abstract":"As with all economic activities of individuals, tax compliance or incompliance is also built with social, cultural and psychological factors. From the complexity of the tax system to the tax penalties, from social and demographic factors to moral and social factors, many dynamics take part in this process. Taking into account that the tax policies adopted may always have unintended consequences, the considerations as to what sort of impacts that tax or other factors might have on the tax world carries importance. On the other hand, the regulation of social relations often takes place under uncertainty, as an agent, individuals can react differently to the uncertainty created by formal rules. As a formal rule, tax sanctions or facilities create different effects on taxpayer behavior and create different types of taxpayers within the system. The basic elements underlying the voluntary compliance with tax are the confidence of the taxpayer to and the perceived power of the tax administration. In this framework, efforts paid on how the determinants of taxpayers’ tax payment or non-payment tendencies affect tax compliance process and classification of taxpayers types arising from the process.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"70 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":"128603726","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

An Econometric Analysis on Determinants of Foreign Direct Investment in Turkey 土耳其外商直接投资决定因素的计量经济学分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.070

Mikail Pehlivan

{"title":"An Econometric Analysis on Determinants of Foreign Direct Investment in Turkey","authors":"Mikail Pehlivan","doi":"10.26650/pb/ss10.2019.001.070","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.070","url":null,"abstract":"The globalization phenomenon, which started with financial liberalization in developed countries in the 1970s, was expanded in the 1980s and 90s by developing countries. This globalization process, which started with financial liberalization, made the countries more affected with each other.Foreign direct investments (FDI)are desired to be drawn into the country for the purposes of medium and long-term employment, technology transfer, integration into international markets, development of competitive environment and training of qualified labor force from developed countries to developing countries. In this study, it is aimed to describe the effect of some macroeconomic variables on FDI in Turkey in an econometrical point of view. In this analysis, for the period of 2007 Q1 -2018 Q1, the effects of economic growth, trade openness, exchange rate, labor cost and environmental taxes on FDI are analyzed by using the Autoregressive Distributed Lag (ARDL). While economic growth and trade openness variables were expected positive on FDI; exchange rate, labor cost and environmental taxes variables were expected negative on FDI. As a result, it is found that the effect of economic growth, trade openness and environmental taxes on FDI were not statistically significant in long-term but, labor cost and exchange rate variables were statistically significant in long-term. In this context, effects of the labor cost and exchange rate on the FDI were found to be negative in the long-term. In addition, the results of Error Correction Model (ECM) reveal that the short-term deviations can be balanced in the long-term.","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":"123663745","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

Crises of Real Sector and Fiscal Policies in Turkey in the Process of Globalization 全球化进程中土耳其实体部门危机与财政政策

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.069

İpek Doğan Özer

{"title":"Crises of Real Sector and Fiscal Policies in Turkey in the Process of Globalization","authors":"İpek Doğan Özer","doi":"10.26650/pb/ss10.2019.001.069","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.069","url":null,"abstract":"This study examines the crises, which increases in prevalence and spreadsalong with globalization, in terms of the fiscal policies implemented in the Turkish economy. The focus of the study is the impact of Mortgage crises on Turkey and the analysis of the 2018 real sector indicators in terms of the crisis. Globalization has been on the rise since the 19th century. Liberal policies implemented with globalization creates new opportunities in some cases while these policies presents source of threat in some other cases. Economic crises are at the top of this threat. The dependence of the country’s economy on the economies of other countries plays a significant role in the emergence of a crisis. This kind of dependency relation leads crises to spread rapidly to other country/ countries. It was the 24 January Decisions leading to this dependence and contagion for Turkish economy. Liberal policies led to ruleless and limitless flow of global capital specially in the short term and this made Turkish economy vulnerable to some risks. Due to these risks the structural problems of Turkey as the high share of debt interest in the budget, inflation, foreign trade deficit, current account deficit, unemployment etc. have continued. Sometimes in some sectors these structural problems have manifested themselves as a crisis. The crisis arises in the financial and reel sectors. The economic crisis which is the focus of discussions in Turkey today will be analyzed in comparision with the 2008 crisis in terms of real sector. The current situation of the real sector will be revealed. Moreover, it will be discussed that the implemented monetary policies are insufficient and instead fiscal policies are more successful. Thus, it will be seen that in the 21th century the Keynesian policies are on the agenda again. The expected outcome of the study is observation of recession and inflation in the Turkish real sector.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"37 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":"125669147","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

Poverty, Income Distribution and Social Welfare in Development Process 发展过程中的贫困、收入分配与社会福利

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.063

Y. Akan, O. Kanca

引用次数: 0

Final Account Budget in Establishing Budget Right, Assessment and Recommendations: the Case of Turkey 预算权确立中的决算预算、评估与建议:以土耳其为例

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.092

Serdar Dumlupınar

引用次数: 0

Characteristics of Plastic Bag Fee and the Evaluation of This Fee by Means of Fiscal and Environmental Policy 塑料袋收费的特点及财政和环境政策对塑料袋收费的评价

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.008

Erdem Ercan

引用次数: 0

Child Poverty in Istanbul: An Analysis in the Neighborhood Scale 伊斯坦布尔儿童贫困:邻里尺度的分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.061

M. Seker, H. Bektaş

引用次数: 0

A Different Attempt to Read the Disclosure Mechanism: Review of Disclosure Assesment Commission in Terms of Public Loss 另一种解读披露机制的尝试:从公共损失的角度审视披露评估委员会

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.072

Selin Ovalıoğlu

引用次数: 0