34. International Public Finance Conference最新文献_第6页

Invitation to Explanation of Voluntary Tax Compliance 邀请解释自愿纳税

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.026

M. Ates

{"title":"Invitation to Explanation of Voluntary Tax Compliance","authors":"M. Ates","doi":"10.26650/pb/ss10.2019.001.026","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.026","url":null,"abstract":"Some disagreements and differences of opinion may arise between taxpayers and tax administration due to taxation process or practices. A peaceful resolution of these disputes by the parties of taxation ensures the administration to gain the tax claims as soon as possible; additionally, it brings some advantages for the taxpayers and particularly it plays a vital role in ensuring voluntary tax compliance. “Invitation to explanation”, which is one of the regulations for the resolution of disputes at administrative level, provides an opportunity for enhancing the voluntary tax compliance, which is defined as on time and in full meeting of the taxational liabilities by the taxpayers. With this implementation, which is resolved at the 370 th article of the Tax Procedure Law, an opportunity is given to the taxpayers, who caused tax losses according to the preliminary detections applied by the competent authority demonstrating indications about tax loss, to make explanation before facing a criminal action, provided that tax audit or fixation transactions are not started and no notifications are made until the detection date. With this implementation, it is aimed at providing a decrease and a resolution of the disagreements between the parties of taxation at administrative process, ensuring a rapid and efficient taxation process, enabling the participation of the taxpayers in resolution of disagreements, and thus increasing the voluntary tax compliance. In this study, the implementation of invitation to explanation, which is one of the administrative resolution methods, will be examined; firstly, invitation to explanation notion and its application in Turkish tax system will be clarified, and subsequently some assessments will be made about the implementations of invitation to explanation within the framework of the voluntary tax compliance.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"745 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":"115132493","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

Economic Growth: A Short History of a Controversial Idea 《经济增长:一个有争议观点的简史》

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.077

G. Dale

引用次数: 1

Effectiveness of Turkey’s Public Policies Supporting Technological Innovation and Productivity Increase at The Age of Knowledge Economy 知识经济时代土耳其公共政策支持技术创新与生产力提升的有效性

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.086

Abdurrahman Taraktaş

{"title":"Effectiveness of Turkey’s Public Policies Supporting Technological Innovation and Productivity Increase at The Age of Knowledge Economy","authors":"Abdurrahman Taraktaş","doi":"10.26650/pb/ss10.2019.001.086","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.086","url":null,"abstract":"There is consensus in Turkey that knowledge economy and technological innovation are the driving force of economic growth. However, there are deficiencies in the development of holistic and result-oriented technology management and supportive public policies. Turkey has difficulty in achieving organizational change required by the knowledge economy since the beginning of the 21st century, with falling competitiveness, workforce skill levels and technological infrastructure can not be developed at the level that would support productivity growth and technological innovation. Turkey with having a young population, productive universities, flexible and enterprising private sector and being close to markets, to realize its potential, technology should become one of the main elements of public policy and a technological innovation culture should be developed under the leadership of the public sector. In this study, it is tried to reveal the outlines of the change in technological innovation and productivity increase. In this context, traditional production structures and the reasons for failure of technology policies are examined and the increasing and changing role of public sector is emphasized. In the second part of the study, to examine Turkey’s technological innovation and to make comparisons; The Global Competitiveness Index developed by the World Economic Forum, the Global Innovation Index developed by the World Intellectual Property Organization and the Basic Science and Technology Indicators published by the OECD are being used. At the conclusion of the study, R&D and innovation support policies of the public sector in Turkey is evaluated in the light of new international practices. It also includes policy and solution proposals that strengthen the links between scientific research and commercial entrepreneurship, including reforms and investments that improve technological production infrastructure and human resources.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"47 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":"128699975","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 Current Situation Related to the Public-private Partnership in Turkey 土耳其公私伙伴关系的现状

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.065

R. Eriçok

引用次数: 0

Comparison of Merchant-artisan From Trade and Tax Law 从商法与税法看商人-工匠的比较

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.074

Ü. Üstün, Muhammet Durdu

引用次数: 0

Sociological Effects of Special Consumption Tax Reductions: Empirical Findings 特殊消费税减征的社会学效应:实证研究

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.079

Ali Balki, İ. Demi̇r

引用次数: 0

The Evaluation of Intensive Municipal Economic Enterprises in Local Governments From the Point of View of Public Benefit 公共利益视角下地方政府对集约型城市经济企业的评价

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.020

Murat Çak, B. Yilmaz, Volkan Oğhan

引用次数: 0

Public Loss in the Actions and Acts of Taxation From the Viewpoint Public Fiscal Law 从公共财政法的视角看税收行为中的公共损失

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.048

Salim Oktar, Yasemin Taşkın

引用次数: 0

The Analysis With Structural Equation Modelling of The Factors That Determine Citizens’ Satisfaction With Social Services and Aids Provided by Local Governments 公民对地方政府社会服务与援助满意度影响因素的结构方程模型分析

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.019

Gonca Güngör Göksu

引用次数: 0

Strategic Investment Incentives: Turkish Case 战略投资激励:土耳其案例

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.028

Zeynep Karal Önder, Canatay Hacıköylü

{"title":"Strategic Investment Incentives: Turkish Case","authors":"Zeynep Karal Önder, Canatay Hacıköylü","doi":"10.26650/pb/ss10.2019.001.028","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.028","url":null,"abstract":"The three main instruments of fiscal policy are tax, expenditure and debt. An example of fiscal policy in terms of expenditure is state aids, which is frequently used by an intervention of the state. State aid is a concept that includes expressions such as the incentive and support measure, which is common in daily language.The state aid is determined support given to the production of certain goods and services to a specific region, sector, business or group of enterprises by using public resources. In Turkey, in addition to the support given in previous years, strategic investment incentives started to be implemented in 2012 with 3305 No. “Decisions About State Aid for Investment”. Strategic investment incentives are a spending policy aimed at reducing the current account deficit and eliminating import dependency in the long run, which is applied to products with high import dependency. This study aims to explore the impact of strategic investment incentive system on investments by examining the strategic investment practices regarding 3305 No. “Decisions About State Aid for Investment”.66.503 incentive certificates were issued between 2012 and 2015, of which only 48 are strategic investment incentives. On the other hand, 13%(138.8 billion TL) of the total capital incentive of 1 trillion TL is strategic investmnet incentives. In this context, within the scope of strategic investment incentives(2012-2018), a survey will be carried out with 48 enterprises. The survey included effects of incentives on investors, operation and result of strategic investment incentive system, suggestions. As a result, policy implication will be presented about the applicability of the strategic investment incentive system and whether the tax advantages have reached their goal.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"100 11 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":"134355725","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