Fiscal Policy

Table Of Contents

• Cover
• Title Page
• Copyright Page
• Indice
• Examining Tax Penalties in Views of Taxpayers and Tax Officials: A Phenomenological Study (Mustafa Erkan ÜYÜMEZ & Ali Osman YILMAZ)
• 1 Introduction
• 2 Conceptual Framework
• 2.1 Tax Penalties
• 2.2 Taxpayers and Tax Officials
• 3 Literature Review
• 4 Methodology
• 4.1 Participants
• 4.2 Collection Tools and Data Collection
• 4.3 Data Analysis
• 4.4 Credibility, Transferability, Consistency and Verifiability
• 5 Findings
• 5.1 Taxpayers’ Tax Penalties and Procedures (Liabilities) Information
• 5.2 Deterrence of Tax Penalties
• 5.3 Reflection of Tax Penalty Practices on Taxpayers
• Reactions of taxpayers during the notification of the penalty
• Reactions of taxpayers during the payment of the tax penalty
• Acceptance of tax penalties and its repercussions
• Reflection of tax penalties on liabilities and solutions
• 6 Conclusion
• Bibliography
• The Concept of Construction in the Turkish Tax System and Taxation of Construction Works (Canatay HACIKÖYLÜ)
• 1 Introduction
• 2 Construction Concepts and Types of Construction in terms of Taxation
• 3 Taxation in Private Construction Works
• 3.1 Taxation on Construction Works for Own Use
• 3.2 Taxation in Construction Works Performed with the Intention to Build and Sell Buildings on Your Own Behalf and Account (Build/Sell Works)
• 3.3 Taxation in Construction Works in Return for Land (Floor)
• 3.3.1 Land Delivery to the Contractor by the Landowner
• 3.3.2 Delivery of the Independent Section by the Contractor to the Landowner
• 3.4 Declaration of Earnings in Private Construction Works
• 4 Taxation in Contracting Construction Works
• 4.1 Taxation of Non-extensive Construction and Repair Works
• 4.2 Taxation in Construction and Repair Works Spread Over Years
• 4.2.1 Value-Added Tax on Construction and Repair Works Spread over Numerous Years
• 4.2.2 Income Tax Withholding in Construction and Repair Works Spread over Years
• 4.2.3 Stamp Tax on Construction and Repair Works Spread Over Years
• 5 Conclusion
• Bibliography
• A Global Football Tax Proposal (M. Oğuz ARSLAN)
• 1 Introduction
• 2 A Very Short History of Global Tax Proposals
• 3 The Rationale for the GFT
• 4 The Features of the GFT
• 5 The Collection Process of the GFT
• 6 The Estimated Revenue from the GFT
• 7 A Different Version of the GFT (the GFT 2.0)
• 8 General Evaluation
• 9 Conclusion
• Bibliography
• Internet Sources
• AI and Tax Law: Development, Impacts, and Potentials of Natural Language Processing (Gokhan SARICIMEN)
• 1 Introduction
• 2 Development of Natural Language Processing Models
• 3 Impacts of Natural Language Processing Models on Tax Law
• 4 Potential Applications of NLP Models in Tax Law
• 4.1 Text Classifications
• 4.2 Text Summarisation
• 4.3 Question-Answering Systems
• 4.4 Text Generation
• 5 The Corpora and Datasets
• 6 Conclusion
• Bibliography
• How Good is ChatGPT at Answering Public Finance Questions? Potential Impacts of Chatgpt on Public Finance Education (Hakan ÖZDEMİR)
• 1 Introduction
• 2 Literature Review
• 3 Methodology
• 3.1 Data Sets
• 3.2 Data Entry
• 3.3 Data Analysis
• 3.4 Results
• 4 Discussion
• 5 Conclusions
• 6 Limitations
• Bibliography
• Diplomacy as a Public Good: Case of Black Sea Grain Initiative (Sedef OLUKLULU)
• 1 Introduction
• 2 Conceptional Framework
• 3 Case of Black Sea Grain Deal
• 4 The key role of Türkiye in the grain initiative
• 5 Conclusion
• Bibliography
• Internet Sources
• How do External Shocks Affect the Share of Foreign Investors in Turkish Domestic Debt Stock? (Süleyman KASAL)
• 1 Introduction
• 2 Theoretical Background and Literature
• 3 Data and Methods
• 4 Analysis Results
• 4.1 Impulse-Response Results
• 5 Conclusion
• Bibliography
• Appendix
• Total & Government Health Expenditures and Economic Growth: Evidence from 10 SEE Countries (Hatice ALTINOK)
• 1 Introduction
• 2 Literature
• 3 Data and Methodology
• 4 Empirical Results
• 5 Conclusion
• Bibliography
• Financing the Transition to a Green Economy: An Evaluation of the Relationship Between Public Debt and Renewable Energy Consumption through Panel Causality Analysis (Şebnem TOSUNOĞLU)
• 1 Introduction
• 2 Theoretical Background
• 3 Related Literature
• 4 Data and Methodology
• 4.1 Data
• 4.2 Methodology
• 5 Empirical Results
• 5.1 Cross-Sectional Dependence Tests
• 5.2 Panel Unit Root Tests
• 5.3 Panel Cointegration Test
• 5.4 Panel Regression Estimator Results for Long-Term Relationship
• 5.5 Dumitrescu and Hurlin (2012) Panel Causality Test
• 6 Conclusion
• Bibliography
• Social Equity and Economic Efficiency: Evaluating the Impacts of Environmental Tax Policies (Abdurrahman TARAKTAŞ)
• 1 Introduction
• 2 Definition and Types of Environmental Taxes
• 3 Potential Economic Impacts of Environmental Taxes
• 3.1 Effects on Competitiveness
• 3.2 Effects on Employment and the Labor Market
• 3.3 Effects on Economic Growth and Investments
• 3.4 Effects on Prices and Demand
• 3.5 Effects on Public Finance
• 4 Potential Social Impacts of Environmental Taxes
• 4.1 Effects on Income Distribution
• 4.2 Effects on Living Standards
• 4.3 Effects on Health
• 4.4 Effects on Social Equity
• 4.5 Effects on Education and Awareness
• 5 Conclusion and Policy Recommendations
• Bibliography
• Carbon Sinks as a Global Public Good and Carbon-Based Taxation (Raşit GÜLTEKİN)
• 1 Introduction
• 2 Theoretical Framework
• 2.1 The Concept of Global Public Goods
• 2.2 Classification of Global Public Goods
• 2.3 Financing Global Public Goods
• 3 The Global Public Good Nature of Carbon Sinks
• 3.1 The Definition of Carbon Sink
• 3.2 Environmental Problems Caused by Carbon Emissions
• 3.3 Environmentally Related Functions of Carbon Sinks
• 4 Environment and Carbon Based Taxation Approach
• 4.1 Financing of the Global Public Good Environment
• 4.2 Carbon Tax
• 4.3 Brief Assessment About Türkiye
• 5 Conclusion
• Bibliography
• Tax Incentives for Smart Homes Based on Renewable Energy Sources in the Provision of Sustainable Energy (Müslüm GÜMÜŞ)
• 1 Introduction
• 2 Energy Sources
• 3 Renewable Energy Sources
• 4 Energy Sustainability
• 5 Energy Outlook for Türkiye
• 5.1 Action plans for renewable energy sources in Türkiye
• 5.2 Legal regulations for renewable energy sources in Türkiye
• 6 Incentives for Renewable Energy Sources in the World and Türkiye
• 7 Renewable Energy Based Smart Home Technologies
• 7.1 Tax incentives for smart home technologies
• 8 Conclusion
• Bibliography
• The Effects of Economic Growth and Environmental Taxes on Green Technology Innovation (Burak Tuğberk TOSUNOĞLU)
• 1 Introduction
• 2 The Impacts of Green Technology Innovation
• 3 Determinants of Green Technology Innovation
• 4 Green Technology Innovation in OECD Countries: The Relationship between Environmental Taxes and Economic Growth
• 5 Conclusion
• Bibliography

Şebnem Tosunoğlu, Süleyman Kasal (eds.)

Fiscal Policy

Navigating Today’s Challenges

Berlin · Bruxelles · Chennai · Lausanne · New York · Oxford

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Library of Congress Control Number: 2025001407

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ISBN 978-3-631-92372-6 (Print)

E-ISBN 978-3-631-93515-6 (E-PDF)

E-ISBN 978-3-631-93516-3 (E-PUB)

DOI 10.3726/b22745

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Indice

Examining Tax Penalties in Views of Taxpayers and Tax Officials: a Phenomenological Study

Mustafa Erkan ÜYÜMEZ & Ali Osman YILMAZ

The Concept of Construction in the Turkish Tax System and Taxation of Construction Works

Canatay HACIKÖYLÜ

A Global Football Tax Proposal

M. Oğuz ARSLAN

AI and Tax Law: Development, Impacts, and Potentials of Natural Language Processing

Gokhan SARICIMEN

How Good is ChatGPT at Answering Public Finance Questions? Potential Impacts of Chatgpt on Public Finance Education

Hakan ÖZDEMİR

Diplomacy as a Public Good: Case of Black Sea Grain Initiative

Sedef OLUKLULU

How do External Shocks Affect the Share of Foreign Investors in Turkish Domestic Debt Stock?

Süleyman KASAL

Total & Government Health Expenditures and Economic Growth: Evidence from 10 SEE Countries

Hatice ALTINOK

Financing the Transition to a Green Economy: An Evaluation of the Relationship Between Public Debt and Renewable Energy Consumption through Panel Causality Analysis

Şebnem TOSUNOĞLU

Social Equity and Economic Efficiency: Evaluating the Impacts of Environmental Tax Policies

Abdurrahman TARAKTAŞ

Carbon Sinks as a Global Public Good and Carbon-Based Taxation

Raşit GÜLTEKİN

Tax Incentives for Smart Homes Based on Renewable Energy Sources in the Provision of Sustainable Energy

Müslüm GÜMÜŞ

The Effects of Economic Growth and Environmental Taxes on Green Technology Innovation

Burak Tuğberk TOSUNOĞLU

Examining Tax Penalties in Views of Taxpayers and Tax Officials: A Phenomenological Study^* Mustafa Erkan ÜYÜMEZ¹ & Ali Osman YILMAZ²

1 Introduction

States impose certain sanctions to collect taxes in full and on time. Taxpayers who do not comply with their tax obligations may be subject to tax penalties. Tax penalties may vary according to the nature of the unlawful act. In case of a minor violation, only a financial penalty is foreseen. On the other hand, there are more severe tax sanctions in the case of an act that is considered a serious violation committed against the social order. Tax penalty procedures for taxpayers are carried out by the tax office. In this context, it is thought that there is a need for qualitative research on the evaluations of taxpayers and tax officials about tax penalties and related practices. The subject of this study is the evaluations of taxpayers and tax officials about tax penalties and practices. The main purpose of this study is to determine the evaluations of taxpayers and tax officials regarding tax penalties and the reflections of tax penalties on taxpayers. In this study, phenomenology, one of the qualitative research designs, was utilized. In this context, it will be tried to determine how the participants understand tax penalties and practices. Afterwards, the research findings will be presented within the framework of themes.

2 Conceptual Framework

2.1 Tax Penalties

Tax penalties are sanctions for crimes committed against the state treasury. Tax penalties are divided into two as fiscal penalties and penalties in the context of criminal law (Öncel, Kumrulu & Çağan, 2013:209–210). This distinction is based on the following. Some of the unlawful acts constitute a serious violation against the legal order. The other part is in the form of minor violations. Acts considered as gross violations are referred to as crimes. Actions considered as minor violations are defined as misdemeanors. Due to this distinction between the acts, tax penalties are differentiated. In tax misdemeanors, the public nature of the tax is taken into consideration. In tax crimes, tax penalties vary due to the public nature of the tax as well as inconvenient situations for the social order (Akdoğan, 2023:149–150). Penalties for tax misdemeanors are monetary (administrative fines). The penalties for tax offenses consist of imprisonment and judicial fines (Karakoç, 2012:477). Tax misdemeanors are offenses of a fiscal nature. The authority that imposes such penalties is the tax administration. Such penalties aim to protect the economic order, social order, and public morality. Fiscal offenses consist of tax loss penalties and irregularity penalties. Tax loss offenses arise in the event of tax loss. Irregularity offenses are non-compliance with the formal and procedural provisions of tax laws (Ortaç & Ünsal, 2022:252–255).

Crimes that bind the liberty consist of tax evasion offense, violation of tax privacy offense and the offense of conducting private affairs of the taxpayer. For these offenses, there is a financial penalty (monetary penalty) in the tax procedure law and imprisonment in the context of criminal law (Oktar, 2018:384).

2.2 Taxpayers and Tax Officials

The taxpayer is defined in many ways in the literature. A taxpayer is a person who must pay a certain amount of tax to the public administration (Öncel, et al. 2013:71). In the Tax Procedure Law, a taxpayer is a natural or legal person to whom a tax obligation arises according to the tax laws (T.P.L., Art. 8)³. A taxpayer is a person who is obliged to fulfill material and formal responsibilities. The main rule in the fulfillment of tax obligations is the realization of the obligations by the taxpayers. In addition, due to some economic, administrative, and legal reasons, some formal tax duties are fulfilled by tax responsibles (Ortaç & Ünsal, 2022:94). The tax responsible is the person who is responsible to the tax office in terms of tax payment and formal duties (Bülbül, 2022:136).

Another concept related to the research is tax Tax officials. The tax administration is the administration that carries out all the work and transactions related to taxation according to the current tax legislation (Taşkan, 2019:143). Taxation procedures are generally carried out under the roof of revenue administrations. Revenue administrations can organize their employees and other resources in different ways to collect national revenues. Traditional organizational structures can be designed according to tax types, taxpayer types, and functions (such as audit, debt collection) (Kahriman, 2016:234). In today’s organizational structures, administrations such as Her Majesty’s Revenue and Customs (HMRC) have transformed into a customer-oriented organizational structure⁴. Tax administrations may differ according to each country’s administrative structure, legal structure, and tax system. For example, the Revenue Administration (Revenue Administration)⁵, Internal Revenue Service⁶, General Manegement of Taxes (Direction Generale des Impots/DGI)⁷, Federal Ministry of Finance (Bundesamt für Finanzen)⁸, and Federal Tax Service of Russia (ФНС Россиии)⁹, tax officials follow taxation procedures in different units according to their job descriptions. Tax officials can be defined as public employees with different titles depending on the unit and the type of employment, who follow the work and procedures related to tax transactions according to the organizational law or legislation.

3 Literature Review

Tax penalties can be defined as control mechanisms designed to ensure that taxpayers fulfill their material and formal obligations. When the literature is examined; it is seen that studies using mainly quantitative methods are quite common. However, it is seen that studies using qualitative research methods on tax penalties have started to increase in recent years (Güngör Göksu & Saruç, 2012; Saad, 2014; Gencel, 2015; Bişgin, 2018; Yılmaz, 2019).

Looking at the literature, it is seen that many studies have been conducted on the behavior and attitudes of taxpayers. In general, these studies include determinations and evaluations on tax crimes and penalties (Muter, Sakınç & Çelebi, 1993; Yeniçeri, 2004; Çiçek, 2006; Yılmaz & Şeker, 2007; Tuay & Güvenç, 2007; Çiçek, Karakaş & Yıldız, 2008; İpek & Kaynar, 2009; Alp & Töngür, 2018; Akbelen & Aydın, 2019). In some other studies, it is seen that tax crimes and penalties are studied as the main subject of study (Aslan, 2008; Kovancılar & Demirdizen, 2010; Şanver, 2017; Bahşı, 2019; Ateşağaoğlu, 2019).