This book brings together contemporary theoretical and empirical studies in the field of public economics, offering insights into both Türkiye and international contexts. It covers a wide range of topics, including the economic and social effects of tax expenditures, the impact of inflation on budget balance, the role of social spending in poverty reduction, and the relationship between tax burden and foreign direct investment, as well as the economic and social implications of carbon taxes. Each chapter presents the theoretical foundations of the subject, provides recent empirical findings, and discusses policy implications for the design of public finance strategies.

The chapter “Economic and Social Impacts of Tax Expenditures: Theoretical Framework and International Comparison” analyzes the role of tax expenditures in promoting economic growth, employment, innovation, and environmental transformation, supported by comparative evidence from developed and developing countries.

The chapter “Tax Burden and Foreign Direct Investments in Türkiye: A General Evaluation” examines the potential effects of Türkiye’s tax burden on foreign direct investments, offering a comparative perspective within the framework of global competition.

The chapter “The Relationship Between Inflation, Tax Collection, and Budget Balance: Testing the Olivera–Tanzi Effect for NUTS-2 Regions in Türkiye” empirically investigates the impact of inflation on tax revenues and budget balance across 26 regions of Türkiye during the period 2005–2020.

The chapter “The Role of Fiscal Policies in Combating Poverty: An Empirical Application on Social Expenditures for Türkiye” explores the effects of social spending on poverty reduction in Türkiye using time series analysis, providing valuable implications for policy makers.

The chapter “Assessing the Economic and Social Impacts of Carbon Tax Implementations” discusses the global practices of carbon taxation and assesses their implications for sustainability, fiscal revenues, and income distribution.

The chapter "The Effects of the Migration Economy on the Budget: The Case of the European Union", the effects of migration movements in the European Union countries on the union budget are discussed using the descriptive analysis method.

The chapter "Do Environmental Taxes Green Innovation and Urbanization Reduce CO₂ Emissions? Evidence from G7 Countries" empirically examines the effects of environmental taxes, green innovation, and urbanization on per capita CO₂ emissions.

Overall, this book addresses various dimensions of public economics through both theoretical and empirical approaches, enriched with current data and methodological insights. It is expected to serve as a useful reference for academics, policy makers, and practitioners aiming to better understand the economic and social consequences of fiscal policies.