Title: Economic-Fiscal Changes and Transformations in the Second Century of the Republic
Editor: Serkan Cura — E-ISBN: 978-605-71831-1-8; 1st ed.: Manisa, Nov 2024

Marking the Republic’s centennial transition, this 11-chapter volume blends macro-financial analysis with sectoral and legal-institutional perspectives. It spans defense spending and macro indicators, public debt and budgeting, banking crises and legal restructuring, crisis-era policy mixes, digital government, external debt, anti-poverty tax design, taxation in Islamic tradition, Industry 4.0 & logistics, and taxation of the digital economy—delivering a compact set of frameworks, evidence, and policy angles.

Chapter Snapshots
Macroeconomic Indicators & Defense Expenditure (A. Kızılkaya Toker & M. K. Bostan): Time-series evidence for 1994-2024 on unemployment, inflation, growth, current account, and GDP effects on defense outlays, stressing optimal levels and geopolitics.

Public Debt Structure of Türkiye (G. Kayalıdere): Maps composition and dynamics in 2018-2023, discussing risk metrics and management tools.

Programme Budget—Turkey’s Experience (G. Kayalıdere): Reviews budget system evolution and Turkey’s transition issues with practicable improvements.

Banking Crises & Legal Restructuring (G. Özcan & P. Mastar Özcan): Reconstructs 1994 and 2000-01 episodes and subsequent financial/operational-legal reforms.

Fiscal & Monetary Policies in Crises, 1980-2021 (H. Koçak & A. Arslan): Compares objectives/instruments across major crises and policy mixes.

Digital Government & Mobile Technology (M. Damar et al.): From e-Government to m-Government: development cycle, success factors, and international cases for public-service value.

External Borrowing & Türkiye’s External Debt (N. Koç & G. Hamarat): Classifications, metrics, post-2000 dynamics, and impacts on development, structure, and the balance of payments.

Tax Policy against Poverty (Ö. E. Koç & O. Çayköylü): Defines poverty measures and advances proposals across PIT, wealth, consumption, social security contributions, and negative income tax.

Islam’s Influence on Turkish Tax Understanding (S. Öztunç & A. Uğur): Traces pre-/post-Islamic practices and Islamic tax law (zakat, ‘ushr, kharaj, jizya) within the Turkish state tradition.

Industry 4.0 & Logistics (S. Şahin & C. Çılbant): Outlines tools of Industry/Logistics 4.0 and the cost dimension, linking them to efficiency and competitiveness.

Taxation of the Digital Economy in Türkiye (Y. Yavilioğlu Kaya & S. Yıldız): Addresses PE and nexus challenges, double-taxation issues, and domestic practice under Tax Procedure, Income/Corporate Tax, VAT, and Digital Services Tax.

Target Readership:
Scholars of public finance and macroeconomics; officials in Treasury/Finance, the central bank, and regulators; banking/finance practitioners; public-IT and e-government teams; logistics and industry managers; tax professionals; graduate students.

Keywords:
Public finance; programme budgeting; debt management; banking crises; fiscal-monetary policy; e-/m-Government; external debt; tax & poverty; tax history; Industry 4.0; taxation of the digital economy.