34. International Public Finance Conference最新文献_第5页

Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis 海关税法中的行政救济:实践中遇到的问题

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.038

Özge Gök

{"title":"Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis","authors":"Özge Gök","doi":"10.26650/pb/ss10.2019.001.038","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.038","url":null,"abstract":"It is possible to accept return or removal over calculated or collected customs duties through repayment and remission in accordance with the articles 211 and the rest article of the Customs Code. In this respect, repayment and remissionare both an administrative remedy and a key that ends disputes. Import-turn over Tax, Stamp Duty and TRT Banderol fees are taken into consideration, in terms of the scope of repayment and remission. Repayment and remission remedies are problematic in practice due to the surveillance practice in imports. Declarations on surveillance reference price based upon unacceptable surveillance certificate and then apply the return and remedies on the basis of the calculation of the tax on the lower sales price cannot be considered as a remedy reason in view of European Union Law. Remedies of repayment and remission may be made within three years from the date of the notification of the tax that has been accrued or paid. There are hesitations about how to calculate the three-year period for the compensatory customs duty under Article 194 of the Customs Code. The decision given as a result of a remedy of repayment and remission is an administrative decision within the meaning of the Customs Code. If the administration does not implement the decision to repayment within three months, it is required to pay the interest on tax refunds, which will be calculated on deferment interest from the expiry of this period. However, there is no need for a special arrangement for the interest payment of the administration; within the frame of the liability law, it is possible to eliminate to the taxpayers’ loss arising from contra legem (unlawfully collected) taxes, by full remedy action.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"275 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":"115372346","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

Military Expenditure in Turkey: a Cointegration Analysis 土耳其军费开支:协整分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.095

Emre Özyerden, Cevat Tosun

引用次数: 0

Financial Analysis of the Political Property of Ni̇zâmül Mülk Ni (z<e:1> m<e:1> l m<e:1> lk政治性质的财务分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.064

Recep Temel

引用次数: 0

Financing Religious Services in Theory and Practice 宗教服务融资的理论与实践

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.076

Orhan Sener

引用次数: 0

The Principle of Legality of the Taxes: an Evaluation on Turkey and the Selected Countries 税收合法性原则:土耳其及相关国家评析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.050

Murat Demir, R. Önder

引用次数: 0

Public Finance - The Impact Of Recreational Vouchers On Public Finances And Support For Domestic Tourism 公共财政-娱乐券对公共财政的影响及对国内旅游的支持

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.003

P. Markovič, Peter Dorčák, Ingrid Dorčáková, Martin Novysedlák

引用次数: 0

Political Polarization, Income Inequality and Size of Government 政治两极分化、收入不平等与政府规模

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.062

S. Akdede, Nazlı Keyifli

引用次数: 0

The Analysis of Tax Performance in Turkey 土耳其税收绩效分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.016

Başak Ergüder, Sahin Akkaya, A. Hepsağ

引用次数: 0

Debt Targets and Fiscal Rules Practices on Public Debt For Turkey 土耳其公共债务的债务目标和财政规则实践

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.045

Sinan Ataer, B. Yilmaz

{"title":"Debt Targets and Fiscal Rules Practices on Public Debt For Turkey","authors":"Sinan Ataer, B. Yilmaz","doi":"10.26650/pb/ss10.2019.001.045","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.045","url":null,"abstract":"Debt targets act as an anchor of fiscal policies and ensure the sustainability of fiscal policy, provide a sufficient policy room for the economic stabilization policies in order to challenge adverse shocks. Prudent debt targets decrease the risk premia and cost of the active fiscal policies by ensuring the environment of confidence which the markets need. Prudent debt targets are set according to the economic situation of countries and in the frame of fiscal rules. For the purpose of obtaining results in compliance with these targets, fiscal rules have two main objectives. The first objective is contributing fiscal discipline and the second one is enabling the stabilization policies. However, achieving these targets is not only subject to debt-related fiscal rules. Expenditures revenues related to fiscal rules have to be used in harmony with the debt related fiscal rules. In our study, we are going to try to ask these questions; what are the prudent debt targets for the short-mid and long terms, how to design fiscal rules and general fiscal framework to survive economic fluctuations. These questions will be tried to answer in the frame of the public debt performance and traditional fiscal policies of Turkey. In this study, a set of policy offers will be tried to developed to provide a functional role for the living through Turkey from the current economic fluctuation with the independent economic stabilization policies.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"33 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":"129508695","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

Estimating Fiscal Space: an Empirical Study on Turkey 估算财政空间:土耳其的实证研究

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.046

Fatih Akbayir, A. Yereli

引用次数: 0