Current Research in the Field of Public Finance
Synopsis
This book examines the most current and critical issues in traditional and modern public finance literature from a multidimensional perspective. Specifically, this broad spectrum, ranging from the structural transformations brought about by globalization to the role of artificial intelligence in audit processes, and from macroeconomic growth models to the sociological origins of behavioral finance, evaluates the theoretical background with applied analyses. At the same time, this book aims to open new areas of discussion on vital issues such as the future of the welfare state and the role of fiscal policies, the fiscal implications of migration, and the public good nature of international security, focusing not only on fiscal and economic data but also on “people” and “institutional rights.”
In this context, firstly, in her study titled "Economic Development and Social Protection Policies: An Evaluation of Endogenous Growth and Thirlwall's Law in the Context of Income Inequality and Poverty" Dr. Gonca BIYIK examines social protection policies within the context of fiscal economics, analyzing the relationship between redistribution and development in a holistic framework. In her study titled “Meaning World of Fiscal Behavior: A Sociological Assessment at the Intersection of Fiscal Culture and Fiscal Mentality” Dr. Seda ÖNER demonstrates that fiscal behavior cannot be explained solely by rational and economic calculations; it possesses a meaning world shaped by historical experiences, cultural norms, and institutional relationship forms. In their study titled “Artificial Intelligence and Risk Analysis Applications in the Transition to Remote Auditing (Evaluations in the Context of Taxpayer Rights)” Prof. Dr. Engin Hepaksaz and Assoc. Prof. Dr. Şaban Ertekin examine applications that enable remote auditing from both the current situation and future perspective, taking into account the place and importance of taxpayer rights. In his study titled “NATO's Evolving Role in Providing Global Public Goods: Collective Security, Spending Benchmarks, and Externalities” Assistant Professor Muhammet AKTUĞ examines NATO's evolving role in collective defense and security provision from the perspective of global public goods theory. In her study titled “Migration from Global Public Goods Perspective and The Economic, Financial and Social Reflections of Migration” Associate Professor Tuba GEZER argues that migration is not a direct global public good, but that areas such as migration management, financing, data sharing, border security, and international financial burden sharing may have the characteristics of global public goods. “Do Traffic Fines Reduce Traffic Accidents? Time-Series Evidence for Turkey (2006–2023)” by Assoc. Prof. Dr. Rükan Kutlu KORLU analyzes the effect of traffic fines on traffic safety in Turkey using time series techniques. Finally, Associate Professor Halil Kete's study, “The Welfare State in Sweden and Norway: Fiscal Policies and Social Sustainability” examines how the welfare models specific to Sweden and Norway ensure sustainable welfare through their fiscal structures and social policies.
We hope that these research articles, each written by experts in their respective fields, will strengthen interdisciplinary interaction in the field of public finance and make a valuable contribution to the world of economic and fiscal thought.
