Description
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 Uludag University Social Science Institute. He is member of the Turkish Tax Council. His research focuses on tax administration, tax collection procedure, taxpayers’ rights, tax responsibility, discretionary power of tax administration, tax literacy, and the e-taxation system. Metin Tas is Professor of Fiscal Law at Istanbul Gedik University, Faculty of Economics Administrative and Social Sciences, Department of Political Science and Public Administration, Istanbul, Turkey. He has a Ph.D. from Uludag University Social Science Institute. He is the chair of the Department of Political Science and Public Administration. He is also a certified public accountant. His research centers on tax criminal law, tax jurisdiction, Turkish tax system, and tax practices. List of Contributors …………………………………………………………………………………….. 11 Hamza Erdogdu and Recep Yorulmaz Comparison of Tax Revenue Forecasting Models for Turkey ………………………. 13 Burin Bozdoganoglu Examination of Tax Administration by Digitalization: Taxation of Sharing Economy; Country Examples and Evaluation of Turkey ………………… 25 Ayse Yigit Sakar Tax Incentives Provided to Green Bonds in Financing of Energy Efficiency and Its Importance for Turkey …………………………………………………….. 37 Gnes etin Gerger, Feride Bakar Tregn, and Adnan Gerek The Importance of Tax Literacy in Tax Compliance ……………………………………. 57 Filiz Keskin The Concept of Collective Investment Institution and Specific Tax Advantages Provided for These Institutions and Their Investors in Turkey …. 77 Filiz Giray The Impacts of Digitalization of Tax Administration on the Complexity of Tax System: OECD Countries Example …………………………………………………… 95 Pelin Varol Iyidogan, Eda Balikioglu, and H. Hakan Yilmaz Empirical Findings on Macro Determinants of Pharmaceutical Spending in Selected OECD Countries ……………………………………………………… 113 Nevzat Saygilioglu Example of Internal Tax Bleeding: “Tax Expenditures” ……………………………… 121 Cihan Yksel Te Size of the Public Sector and the Armey Curve: The Case of Turkey …… 137 Nedim Mercan and zay zpene Okun’s Law: Turkey Case ………………………………………………………………………….. 155 Aslihan zel zer, Bugra zer, and Sercan Akin An Evaluation of Subsidies Granted to the Private Educational Institutions within the Framework of Turkish Tax System ………………………… 169 zgr Biyan and Gnes Yilmaz Artificial Intelligence: If It’s Taxed, But How? ……………………………………………. 183 List of Figures ……………………………………………………………………………………………. 205 List of Tables …………………………………………………………………………………………….. 207
