Book Reviews by Alper Dogan
ADU-NFEAS, 2018
Increasing obesity, which is increasingly seen in modern societies due to increased sedentary lif... more Increasing obesity, which is increasingly seen in modern societies due to increased sedentary lifestyle and irregular nutrition,
is a disease that threatens the health of individuals. Nowadays, increasing incidence of obesity in developed and developing
countries threatens many age groups from children to old age. Nonetheless, this disease, which has become one of the most
dangerous diseases of our age, is responsible for the economic cost of trillions of dollars worldwide. The increasing number of
obese individuals in the society is the result, social productivity is decreasing and health costs are increasing. Because of the
obesity of these people, cardiovascular diseases, cancer and similar diseases are also increasing the likelihood of getting caught.
Obesity-related diseases such as these can increase health expenditures. In addition, as a result of being overweight individuals
also decreased work productivity. The result of the decrease in productivity of the working population is decreasing economic
efficiency. All of these economic costs of obesity are defined as external costs.
External costs of obesity, creating a burden on the economies of countries emerges as a factor that distorts economic activity.
Therefore, stopping and reducing this cost increase is very important for increasing economic efficiency. Even achieving a
certain level of obesity in the country saves in the long term in the country's economy. For this reason, it is very important for
economic efficiency to determine the economic costs of obesity and to develop policy related it. The aim of this study is to
reveal the economic costs of obesity in the direction of academic studies. In line with this direction, global cost and external
costs of obesity in the various countries are discussed.
Today, the relationship between tax
administrations and taxpayers has developed
and they have sta... more Today, the relationship between tax
administrations and taxpayers has developed
and they have started to gain a dimension that is
taxpayer-oriented in terms of administration and
helping the administration in terms of taxpayer.
The tax administration aims to increase tax
effort by reducing tax losses and fugitives. As
a way of administrative solution, “application
of invitation to elucidation “ emerges as a new
application in Turkish Tax Law. This practice
allows the taxpayers to get rid of the heavy
tax penalty, and the benefit does not delay the
collection of the receivables without increasing
the tax cost. Explanations and evaluations
related to application of invitation to elucidation
will be made in the study.
Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2017
Özet Amaç: Araştırmada, obezite vergilerinin teorik temelleri üzerinde durularak obezite vergisin... more Özet Amaç: Araştırmada, obezite vergilerinin teorik temelleri üzerinde durularak obezite vergisini uygulayan ülkelerden örnekler ile obezite vergisinin uygulanabilirliği tartışılmaktadır.
Yöntem: Obezite vergileri teorik temelde ele alınarak ülke uygulamaları üzerinde durulmaktadır.
Bulgular: Dünyadaki obezite vergisi uygulamalarına bakıldığında, son yıllarda obezite vergileri uygulayan ülke sayısı artmıştır. Birçok ülkede obezite vergilerinin pozitif etki yaratmasından dolayı dünya genelinde 22 ülke, obezite vergilerini bölgesel veya ulusal düzeyde çeşitli şekillerde uygulamakta veya uygulanmasını planlamaktadır. Anahtar kelimeler: Kamu müdahalesi, obezite vergisi, dışsal maliyetler, piyasa başarısızlığı. Bilgilendirme: Bu çalışma, Melih Kabayel tarafından, Alper Doğan danışmanlığında yazılmış, İzmir Kâtip Çelebi Üniversitesi, Sosyal Bilimler Enstitüsü'nde 2017 yılında savunulmuş, " Türkiye ve Seçilmiş Ülkelerde Obezite Vergilerinin Uygulanabilirliği " adlı yüksek lisans tezinden türetilmiştir.
Abstract
Objectives: In the study, aims to focus on the theoretical bases of obesity taxation, the feasibility of obesity taxation is discussed with samples from implementing countries of obesity taxation. Methods: Obesity taxes are considered on the theoretical basis and country practices are emphasized.
Results: Considering the practices of obesity tax in the world, obesity has increased the number of countries applying taxes in recent years. Due to the positive impact of obesity taxes in many countries, 22 countries around the world are planning to implement or carry out obesity taxes at various regional or national levels.
Öz Sosyal güvenlik kavramı, Sanayi Devrimi'nin ardından ortaya çıkmıştır. Özellikle İkinci Dünya ... more Öz Sosyal güvenlik kavramı, Sanayi Devrimi'nin ardından ortaya çıkmıştır. Özellikle İkinci Dünya Savaşı sonrasında toplumların ekonomik ve sosyal ihtiyaçlarını karşılayan bir araç olarak önem kazanmıştır. İzleyen dönemlerde, refah devletlerinde sosyal güvenlik sistemleri gelişmiş, sosyal güvenlik harcamaları artmıştır. Ancak 1973 Petrol Krizi'nden sonra yaşanan mali sorunlar, sosyal güvenlik harcamalarının artışını ve sosyal güvenlik sistemlerinin gelişimini sekteye uğratmıştır. Kriz, o dönemde, sosyal güvenlik sistemlerinde bir reform gerekliliğini ortaya çıkartmıştır. Bugün, devletler sosyal güvenlik reformlarına ilişkin oldukça duyarlı durumdadırlar ve toplumun tamamını kapsayan, kendi kendini finanse eden bir sosyal güvenlik sistemi geliştirme konusunda isteklidirler. Ancak, özellikle yaşlı nüfusun genç nüfustan fazla olması, aşırı boyutlardaki kayıt dışı ekonomi vb. sorunlar gelişmiş ve gelişmekte olan ülkelerde sosyal güvenlik sistemlerinin geliştirilmesi ve sağlıklı sürdürülmesi açısından güçlüklere neden olmaktadır. Çalışmada gelişmiş ve gelişmekte olan ülkelerde sosyal güvenlik harcamaları, ülkeler arasındaki sosyal güvenlik harcamaları farklılıkları ve sosyal güvenlik sistemlerine ilişkin sorunlar üzerinde durulmaktadır. Anahtar Kelimeler: sosyal güvenlik, sosyal güvenlik harcamaları, refah, nüfus yapısı, ekonomi A Reflection on Social Security and Social Security Expenditures Abstract The term social security has emerged after the Industrial Revolution and it has become an important tool in providing the social and economic needs of societies following the second world war. In the postwar period, social security systems have further developed and social security expenditures have notably increased. Nevertheless, the financial problems that arose just after the 1973 Oil Shock have interrupted the boosting of social security expenditures and the evolution of social security systems. The subsequent depression has rendered a social security reform essential. Today, states address social security reforms in a sensitive way and they are more than willing to develop a social security system that encompasses the entire
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Book Reviews by Alper Dogan
is a disease that threatens the health of individuals. Nowadays, increasing incidence of obesity in developed and developing
countries threatens many age groups from children to old age. Nonetheless, this disease, which has become one of the most
dangerous diseases of our age, is responsible for the economic cost of trillions of dollars worldwide. The increasing number of
obese individuals in the society is the result, social productivity is decreasing and health costs are increasing. Because of the
obesity of these people, cardiovascular diseases, cancer and similar diseases are also increasing the likelihood of getting caught.
Obesity-related diseases such as these can increase health expenditures. In addition, as a result of being overweight individuals
also decreased work productivity. The result of the decrease in productivity of the working population is decreasing economic
efficiency. All of these economic costs of obesity are defined as external costs.
External costs of obesity, creating a burden on the economies of countries emerges as a factor that distorts economic activity.
Therefore, stopping and reducing this cost increase is very important for increasing economic efficiency. Even achieving a
certain level of obesity in the country saves in the long term in the country's economy. For this reason, it is very important for
economic efficiency to determine the economic costs of obesity and to develop policy related it. The aim of this study is to
reveal the economic costs of obesity in the direction of academic studies. In line with this direction, global cost and external
costs of obesity in the various countries are discussed.
administrations and taxpayers has developed
and they have started to gain a dimension that is
taxpayer-oriented in terms of administration and
helping the administration in terms of taxpayer.
The tax administration aims to increase tax
effort by reducing tax losses and fugitives. As
a way of administrative solution, “application
of invitation to elucidation “ emerges as a new
application in Turkish Tax Law. This practice
allows the taxpayers to get rid of the heavy
tax penalty, and the benefit does not delay the
collection of the receivables without increasing
the tax cost. Explanations and evaluations
related to application of invitation to elucidation
will be made in the study.
Yöntem: Obezite vergileri teorik temelde ele alınarak ülke uygulamaları üzerinde durulmaktadır.
Bulgular: Dünyadaki obezite vergisi uygulamalarına bakıldığında, son yıllarda obezite vergileri uygulayan ülke sayısı artmıştır. Birçok ülkede obezite vergilerinin pozitif etki yaratmasından dolayı dünya genelinde 22 ülke, obezite vergilerini bölgesel veya ulusal düzeyde çeşitli şekillerde uygulamakta veya uygulanmasını planlamaktadır. Anahtar kelimeler: Kamu müdahalesi, obezite vergisi, dışsal maliyetler, piyasa başarısızlığı. Bilgilendirme: Bu çalışma, Melih Kabayel tarafından, Alper Doğan danışmanlığında yazılmış, İzmir Kâtip Çelebi Üniversitesi, Sosyal Bilimler Enstitüsü'nde 2017 yılında savunulmuş, " Türkiye ve Seçilmiş Ülkelerde Obezite Vergilerinin Uygulanabilirliği " adlı yüksek lisans tezinden türetilmiştir.
Abstract
Objectives: In the study, aims to focus on the theoretical bases of obesity taxation, the feasibility of obesity taxation is discussed with samples from implementing countries of obesity taxation. Methods: Obesity taxes are considered on the theoretical basis and country practices are emphasized.
Results: Considering the practices of obesity tax in the world, obesity has increased the number of countries applying taxes in recent years. Due to the positive impact of obesity taxes in many countries, 22 countries around the world are planning to implement or carry out obesity taxes at various regional or national levels.
is a disease that threatens the health of individuals. Nowadays, increasing incidence of obesity in developed and developing
countries threatens many age groups from children to old age. Nonetheless, this disease, which has become one of the most
dangerous diseases of our age, is responsible for the economic cost of trillions of dollars worldwide. The increasing number of
obese individuals in the society is the result, social productivity is decreasing and health costs are increasing. Because of the
obesity of these people, cardiovascular diseases, cancer and similar diseases are also increasing the likelihood of getting caught.
Obesity-related diseases such as these can increase health expenditures. In addition, as a result of being overweight individuals
also decreased work productivity. The result of the decrease in productivity of the working population is decreasing economic
efficiency. All of these economic costs of obesity are defined as external costs.
External costs of obesity, creating a burden on the economies of countries emerges as a factor that distorts economic activity.
Therefore, stopping and reducing this cost increase is very important for increasing economic efficiency. Even achieving a
certain level of obesity in the country saves in the long term in the country's economy. For this reason, it is very important for
economic efficiency to determine the economic costs of obesity and to develop policy related it. The aim of this study is to
reveal the economic costs of obesity in the direction of academic studies. In line with this direction, global cost and external
costs of obesity in the various countries are discussed.
administrations and taxpayers has developed
and they have started to gain a dimension that is
taxpayer-oriented in terms of administration and
helping the administration in terms of taxpayer.
The tax administration aims to increase tax
effort by reducing tax losses and fugitives. As
a way of administrative solution, “application
of invitation to elucidation “ emerges as a new
application in Turkish Tax Law. This practice
allows the taxpayers to get rid of the heavy
tax penalty, and the benefit does not delay the
collection of the receivables without increasing
the tax cost. Explanations and evaluations
related to application of invitation to elucidation
will be made in the study.
Yöntem: Obezite vergileri teorik temelde ele alınarak ülke uygulamaları üzerinde durulmaktadır.
Bulgular: Dünyadaki obezite vergisi uygulamalarına bakıldığında, son yıllarda obezite vergileri uygulayan ülke sayısı artmıştır. Birçok ülkede obezite vergilerinin pozitif etki yaratmasından dolayı dünya genelinde 22 ülke, obezite vergilerini bölgesel veya ulusal düzeyde çeşitli şekillerde uygulamakta veya uygulanmasını planlamaktadır. Anahtar kelimeler: Kamu müdahalesi, obezite vergisi, dışsal maliyetler, piyasa başarısızlığı. Bilgilendirme: Bu çalışma, Melih Kabayel tarafından, Alper Doğan danışmanlığında yazılmış, İzmir Kâtip Çelebi Üniversitesi, Sosyal Bilimler Enstitüsü'nde 2017 yılında savunulmuş, " Türkiye ve Seçilmiş Ülkelerde Obezite Vergilerinin Uygulanabilirliği " adlı yüksek lisans tezinden türetilmiştir.
Abstract
Objectives: In the study, aims to focus on the theoretical bases of obesity taxation, the feasibility of obesity taxation is discussed with samples from implementing countries of obesity taxation. Methods: Obesity taxes are considered on the theoretical basis and country practices are emphasized.
Results: Considering the practices of obesity tax in the world, obesity has increased the number of countries applying taxes in recent years. Due to the positive impact of obesity taxes in many countries, 22 countries around the world are planning to implement or carry out obesity taxes at various regional or national levels.