The effect of borrowing, which has increased in recent years and has become an almost normal source of income for the public, has had an impact on macroeconomic variables, especially growth, and has been an interesting ...

Today, governments are expected to be transparent and accountable in their spending. As a requirement of these principles, all processes from the budget call to the final account are shared with the public and the documents ...

The question of the reasons for the increase in the public expenditures made by the government due to the functions of government has long been of importance. It is accepted that increasing public expenditures can be a ...

In this study, Turkey’s fiscal space is estimated by using Ostry et al. (2010) approach. It is aimed to contribute to literature by estimating fiscal space of a developing country for the first time with this approach. ...

Since it is not possible to increase the tax revenues in the short term due to structural problems in the developing countries, the current tax capacity needs to be used at the best level in order to meet the resource ...

The state re-transfers the revenues collected, mainly taxes, to the market through public expenditures, thus steering the economic life through fiscal policy. Taxes, which are the most significant sources of income of the ...

Inheritance and Transfer Tax, one of the wealth taxes, which has existed since 1926, has undergone many changes, but none of these changes have been structurally reformative. This tax, which has a very low share in total ...

Agriculture is a fundamental sector for the economies of countries in terms of meeting the nutritional needs of the living creatures, providing employment and being subject to foreign trade. Agriculture holds a strategic ...

Health care expenditure has a highly increasing trend, distinguished through the effects of many different factors including changes in the income and population structure, technological progress and growing great expectations ...

The rapid advances in information technology in recent years have brought into action for computer aided e-Government applications in order to improve the efficiency of services offered to citizens of countries. The concept ...