Current Issues and Empirical Studies in Public Finance

Public finance is an inclusive field of study based on different disciplines. This book
brings together studies in different fields of public finance, taking into account the
problems experienced on a global scale. The inclusiveness of public finance has
brought together eighteen different studies in this book, including theoretical, methodological
and empirical studies about various taxation problems such as COVID-19
and fiscal policies about healthcare system, financial incentives and biomass energy
worldwide, effect of tax wedge on inflation, and the evaluation of the problems in
international tax law; also digitalization and cryptocurrencies and the social effects
of taxation. The authors of chapters present some new models and policy suggestions
in their studies.

Burçin Bozdoğanoğlu works as a professor of fiscal law at Bandırma Onyedi University, Faculty of Economics and Administrative Sciences, Department of Public
Finance, Bandırma, Turkey. She studied economics in Gazi University, Ankara,
Turkey. She holds a PhD on public finance from the Social Science Institute of Gazi
University. Her research interests include international taxation, tax law, tax criminal
law and shadow economy.
Adnan Gerçek is a professor of fiscal law at Bursa Uludağ University, Faculty of
Economics and Administrative Sciences, Department of Public Finance, Bursa,
Turkey. He has a PhD from the Social Science Institute of Uludağ University and is a
member of the Turkish Tax Council. His research focuses on tax administration, tax
collection procedure, taxpayers’ rights, tax responsibility, discretionary power of tax
administration and the e-taxation system.