Critical Debates in Public Finance

Revenue forecasting models, the taxation of sharing economy, the importance of tax literacy in tax compliance, the concept of collective investment institutions, digitalization of tax administration, subsidies granted to the private educational institutions, and taxation of artificial intelligence

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.