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  • Öğe
    Tax expenditures in Turkey: Problems and evaluations
    (Peter Lang AG, 2016) Koç, Neslihan; İçbay, Mehmet Ali; Löschnigg, Günther; Yılmaz, Rasim; Arslan, Hasan
    Tax expenditures express public revenues, which are dispensed through exemption, exclusion and discounts. Formation of tax expenditures statement was made obligatory by the law no. 5018. This is a positive development, in the sense of providing the connection of tax expenditures with the budget process. However, a set of problems, such as what will be taken into account as tax expenditures and the burden that tax expenditures will create in the budget or the tax burden created for the taxpayers, which are caused by the concept itself or the application, exist. Not being able to reach detailed information related to tax expenditures means these expenditures will be subject to neither parliament nor public control. © 2016 Peter Lang GmbH. All rights reserved.
  • Öğe
    Regulatory government approach application of independent administrative authorities and Turkey, as policy implementers
    (Peter Lang AG, 2016) Koç, Özgür Emre; Taytak, Mustafa; Arslan, Hasan; İçbay, Mehmet Ali; Löschnigg, Günther; Yılmaz, Rasim
    Today, the government has become an institution that establishes and monitors regulatory rules, in order to eliminate trouble in the market and to prevent any trouble from occuring. The public sector regulates and monitors the markets through independent administrative authorities with the aim of resolving market failures. Independent administrative authorities function in a wide range varying from the energy sector to the banking sector. In this study, information on the changing role of the government and independent administrative authorities established according to the regulation theory will be presented. Additionally, a comparative analysis will be performed by country examples regarding the working areas of these authorities in Turkey. © 2016 Peter Lang GmbH. All rights reserved.