Dr. /Ph.D/Lecturer/İzmir Democracy UniversityMelih Kabayel received his BA from the Department of Public Finance, Celal Bayar University, Manisa, Turkey in 2013. He received M.D. in Public Finance with his thesis entitled as “Applicability of Obesity Taxes As Tool of Public Policy In Turkey and Selected Countries” from Izmir Katip Celebi University, Izmir, Turkey in 2017.He received Ph.D. in Public Finance with his doctoral thesis entitled as “Effect of Digital Transformation on Taxation and Applicability in Turkey” from Izmir Katip Celebi University, Izmir, Turkey in 2022. His research focuses on fiscal theory, public economics, public goods theory, obesity taxes, international taxation, public debts, public expenditures, economic, fiscal crises, green fiscal policies and Industry 4.0, digital transformation with aspect of taxation. Melih Kabayel has authored and contributed to book chapters, papers and articles on these research areas.Melih Kabayel, who continues his academic studies, is one of the instructor of Izmir Chamber of CPAs.Melih Kabayel works under a contract at Izmir Democracy University. Melih has SCOPUS and WoS indexed publications.
Supervisors: Prof. Mustafa Sakal and Prof. Alper Doğan
Supervisors: Prof. Mustafa Sakal and Prof. Alper Doğan
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Book Reviews by Melih KABAYEL
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.
Conference Presentations by Melih KABAYEL
With this paradigm shift, the understanding of regional development, which is increasing in importance in the World, could become functional in Turkey only from the second half of the year 2000 and since 2006, regional development agencies have been established as new actors in public financial management. Development agencies, in addition to their economic and social functions, play a specific role in sustainable development and support the process through various means.
The purpose of this study is to analyze policy making processes and Project supports to ensure sustainable development of development agencies. To this end, the rate of support for projects involving regional policy texts, sustainable development and related issues, and the total amount of funding provided by financial support programs has addressed.
The evaluation has based on the example of the Izmir Development Agency because it is the first development agency in Turkey.
As a result of the study, the effectiveness of development agencies in achieving sustainable development has assessed. Following this assessment, the source of effectiveness/inefficiency addresses in terms of policy making process of development agencies.
Books by Melih KABAYEL
Papers by Melih KABAYEL
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.
With this paradigm shift, the understanding of regional development, which is increasing in importance in the World, could become functional in Turkey only from the second half of the year 2000 and since 2006, regional development agencies have been established as new actors in public financial management. Development agencies, in addition to their economic and social functions, play a specific role in sustainable development and support the process through various means.
The purpose of this study is to analyze policy making processes and Project supports to ensure sustainable development of development agencies. To this end, the rate of support for projects involving regional policy texts, sustainable development and related issues, and the total amount of funding provided by financial support programs has addressed.
The evaluation has based on the example of the Izmir Development Agency because it is the first development agency in Turkey.
As a result of the study, the effectiveness of development agencies in achieving sustainable development has assessed. Following this assessment, the source of effectiveness/inefficiency addresses in terms of policy making process of development agencies.