Abstract:

The objective of this study is evaluation of the Public-Private Partnerships that became prominent in Turkey during recent years, and of the Build-Operate-Transfer Model in this context. The focal point of the evaluation comprised of the rendering and the financing method of public infrastructure services. The impacts to be generated by having large scale public investments performed via private sector on taxpayers and on constituents were also discussed. It was thus observed that the tax load of taxpayers may be reduced through having public investments performed via private sector, while fictive benefitting taxes shall have been effectuated through the prices to be paid by those who utilise such services. In conclusion, public infrastructurto-pay principle towards a system resembling benefitting taxes

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