Our book, which covers the developments in the field of Public Finance in Türkiye, consists of ten chapters prepared by the academic staff of Kütahya Dumlupınar University, Department of Finance. The aim of the book is to comprehensively examine the economic and financial events that took place in Türkiye in recent years. In this context, summaries of the chapters in the book are given below.

In the first chapter of the book, basic information such as the types of accommodation taxes applied on tourism in the world and in Turkey, their classifications, rates, and how tax revenues will be used are evaluated through country and city examples.

In the second chapter of the study, Technopark’s success criteria of Technopark’s and tax practices for Technopark’s were examined. In the study, it is predicted that the required R&D investments will increase with the regulation of tax practices for Technopark’s.

In the third section, the structure of independent fiscal institutions in the European Union member countries and the United Kingdom is examined and their contributions to ensuring fiscal governance are revealed. In the light of the evaluations, it has been concluded that independent fiscal institutions and fiscal rules have a complementary relationship, and that the understanding of fiscal governance yields better results when all tools are brought together with comprehensive policies.

In the fourth chapter, Ebru Yalçın examined the relationship between transfer expenditures and social benefits and income distribution in Turkey between 2006 and 2023. According to the findings of the study, it was determined that there is a one-way causality relationship from transfer expenditures to income distribution.

In the fifth chapter of the book, an analysis was conducted to determine taxpayer typologies. The study was carried out using the qualitative analysis method in order to determine which taxpayers position themselves in among the taxpayer types that occur as a result of tax compliance or non-compliance and how they perceive this situation.

In the sixth chapter, the Digital Service Tax (DST) applications in Turkey and selected countries around the world are examined. The study examines the history of Digital Service Tax and the Digital Service Tax applications in selected countries.

In the seventh chapter, the Court of Accounts auditing is examined by making comparisons in Turkey and selected countries. The organizational structures, activities and duties of the institutions performing supreme audit activities in France, Germany, England, the European Union and the United States are compared. As a result of the comparisons, various similarities and differences are identified and suggestions are presented.

In the eighth chapter, the effects of the problems of harmony between the laws determining the business forms and the laws determining the financial system in Turkey on the formation of private companies and capital companies were examined. It was concluded that capital companies have advantages over private companies.

In the ninth chapter, the relationship between public external debt and public expenditures in Turkey between 1990-2023 is examined. The research results show that a 1% change in public expenditure causes a positive change of 0.23% in public external debt in the long term, and at the same time, there is a bidirectional causality relationship between public expenditures and public external debt.

In the last section, the foreign debt policy and its results of the Republic of Türkiye since its establishment are discussed. Firstly, the study addresses the theoretical aspects of public debt, the concept of foreign debt, types of foreign debt and their causes. On the other hand, the development of foreign debts in Türkiye is evaluated separately in the Republican period (1923-1946), the pre-Planned Development period (1946-1960), the Planned Development period (1960-1980), 1980-2000 and from 2000 to the present.