Public finance is a branch of science that examines fiscal events and has a very broad scope. In fact, public finance is related to various scientific branches such as economics, law, political science, business, sociology, and psychology. As a reflection of these relationships, decisions made by governments regarding public finance can have many economic, political, and sociological consequences. For example, as a result of the debt crisis experienced in Greece, the government may face demonstrations and strikes stemming from the austerity measures implemented. Similarly, the US administration may increase customs duties—an important fiscal tool—against various countries, especially China. It is possible to find many similar examples in the past. This situation undoubtedly causes the science of public finance to remain constantly on the world’s agenda, maintain its relevance, and continue to affect countries in various aspects. In this sense, this book titled “Current Fiscal Researches” includes topics such as environmental bonds, the fiscal reflections of energy policies and natural disasters, tax reconciliation, and property rights.

The chapters in the book are briefly as follows: Assoc. Prof. Dr. Mehmet ELA, in the chapter titled “Sovereign Sustainability-Linked Bonds: A General Assessment” examined sovereign sustainability bonds, an innovative product developed as a result of the increasing financing need stemming from the disruptive effects of climate change. Res. Asst. Dr. Murat ALBAYRAK, in the chapter titled “Fiscal Reflections of Economic Cooperation and Energy Policies in the Organization of Turkic States” discussed the developments in the Organization of Turkic States and the issues of economic cooperation and energy policies, which are an important area of cooperation. In the chapter titled “Evaluation of the Effects of the Reconciliation Institution in the Vergi Usul Kanunu on Tax Collection”, Lecturer Dr. Semih KURT discussed the implementation process of the reconciliation institution, its positive and negative aspects, and its effects on tax collection. In the chapter titled “Evaluation of Natural Disasters in Terms of Financial Risk”, Dr. Hüseyin ERCAN and Asst. Prof. Dr. Mahmut KÜÇÜKOĞLU discussed the channels through which natural disasters affect public finances and their financial consequences. In the chapter titled “The Process of the Right to Property in Turkish Constitutional History” written by Res. Asst. Erkam BIRSENOGUL, the development and content of the right to property are discussed from the perspective of the history of the Turkish Constitution.

We hope that this book, titled “Current Fiscal Researches” will be useful to the field and to everyone interested.