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ŞEN, SEMİH

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SEMİH

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    Publication
    Financial transaction taxes and european union
    (Maliye Bakanlığı, 2016-01-01) Şen, Semih; Tokatlıoğlu, Mircan; ŞEN, SEMİH; TOKATLIOĞLU, MİRCAN; 0000-0001-5020-3998; JPK-9521-2023; GHD-9542-2022
    The global financial crisis emerged in the United States in 2008 and European debt crisis and its effects on public finance of countries resulted in a globally attention for financial transaction taxes. In this context, European Commission took concrete steps and proposed financial transaction tax at European Union level. Financial transaction taxes are taxes on purchase and/or sale of financial instruments, have generally small rate and ad valorem based. The main purpose of these taxes is to prevent financial instability and provide revenue for state. In this article, financial transaction taxes received from European Union agenda after the global crisis are investigated, whether they are useful for such purposes.
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    Contingent liabilities as a risk factor in public finance: The case of Turkey
    (Sosyo Ekonomi, 2020-04-01) Şen, Semih; Tokatlıoğlu, Mircan; ŞEN, SEMİH; TOKATLIOĞLU, MİRCAN; Bursa Uludağ Üniversitesi/Maliye Bölümü; 0000-0001-5020-3998; 0000-0001-6358-9498; JPK-9521-2023; GHD-9542-2022
    One of the conditions for governments to sustain public finance in a healthy way is to analyze and minimize the possible risks that may arise in the future. In this context, the upward trend in contingent liabilities seen in many countries in recent years has become one of the major risk factors to be considered and monitored. The increase in contingent liabilities has the potential to lead to an increase in public debt and public deficits, as well as the potential for fiscal transparency and moral hazard in the public sector. In this study, the aim is to analyze Turkey's contingent liabilities for the period 1990-2018. The study shows that contingent liabilities has increased in recent years in Turkey. It can be said that this increase is a risk to fiscal stability of Turkey. Another result is that there are important problems, including especially the fiscal transparency, in the management of contingent liabilities.