Description
This book investigates the different issues of taxation, public expenditures and intervention. It covers current perspectives in public finance such as taxation of digital economy, delegating the power of taxation, the desperation of tax administration, human rights budgeting, economic growth and tax revenues, minimal state and government expenditures, consumer behaviours, incentives to green energy, and trade wars alike. The book consists of eleven chapters related to the new public finance issues mentioned above. The authors of the chapters also offer some policy recommendations based on their studies. Seluk Ipek is professor of Public Finance Theory at anakkale Onsekiz Mart University, faculty of Economics and Administrative Sciences, Department of Public Finance, anakkale, Turkey. He has a Ph.D. from Istanbul University Social Science Institute and is Head of the Department of Public Finance. His research centers on tax psychology, local taxation, history of public finance, and tax amnesty. Adnan Gerek is professor of Fiscal Law at Bursa Uludag University, faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from the Social Science Institute of Uludag University, and is a member of the Turkish Tax Council. His research focuses on tax administration, tax collection procedure, taxpayers’ rights, tax responsibility, discretionary power of tax administration, and the e-taxation system. Taxation problem caused by digital economy – The desperation of tax administration – Delegating the power of taxation – Economic growth and tax revenues – Human rights budgeting – Government expenditures and “minimal state” – The effects of WTO agreements – Effects of smoking bans – Incentives to green energy – Trade wars and foreign exchange rate
