Critical Debates in Public Finance (Paperback)

This book examines the main issues discussed in the field of public finance. It covers critical debates such as revenue forecasting models, the taxation of sharing economy, tax incentives to green bonds, tax literacy, collective investment institutions, digitalization of tax administration, pharmaceutical spending, tax expenditures, Armey Curve, Okun’s law, private educational institutions, and taxation of artificial intelligence. The book consists of twelve chapters on "controversial issues in the public finance" mentioned above.

Adnan Gerçek is Professor of Fiscal Law at Bursa Uludağ University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from Uludağ 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 Taş is Professor of Fiscal Law at İstanbul Gedik University, Faculty of Economics Administrative and Social Sciences, Department of Political Science and Public Administration, İstanbul, Turkey. He has a Ph.D. from Uludağ 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.