118246 | ![HARUN CANSIZ](../authorimages/photo_m.jpg) | PROFESÖRAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama | | F1B757E2D63D42B9 |
116775 | ![KAMİL GÜNGÖR](data:image/jpg;base64,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) | PROFESÖRAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Bütçe ve Mali Planlama ; Maliye Kuramı | gungor72[at]hotmail.com | A9F6D82E97EA119E |
148922 | ![MUSTAFA YILDIRAN](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAKDENİZ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Bütçe ve Mali Planlama ; Kamu Maliyesi | mustafayildiran[at]akdeniz.edu.tr | 0A9F7C7FA6FCFE2E |
118777 | ![FAZLI YILDIZ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBALIKESİR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Bütçe ve Mali Planlama ; Mali İktisat | | CEF194171404F399 |
121221 | ![ARMAN ZAFER YALÇIN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBALIKESİR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali İktisat ; Bütçe ve Mali Planlama | armanzafer2525[at]gmail.com | 4FC74DEA74200E94 |
107334 | ![ZUHAL ERGEN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRÇUKUROVA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Kamu Maliyesi ; Maliye Kuramı | zergen[at]cu.edu.tr | 46A7170BAE442231 |
131407 | ![HATİCE DAYAR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Kuramı | hatice.dayar[at]dpu.edu.tr | 6EA10F20531EC018 |
40244 | ![CUMA ÇATALOLUK](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRTOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Kuramı ; Mali İktisat | cuma.cataloluk[at]gop.edu.tr | 4B3EA932C4AD45AB |
41187 | ![KADİR KARTALCI](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Bütçe ve Mali Planlama ; Maliye Politikaları | kadir.kartalci[at]inonu.edu.tr | A9238F23D97800AF |
128706 | ![EMİNE UZUNALİ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRSİİRT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Mali Hukuk ; Maliye Kuramı | | AEB69D9500B28D7D |
41985 | ![GÖKHAN KÜRŞAT YERLİKAYA](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Kamu Maliyesi ; Bütçe ve Mali Planlama | gkyerlikaya[at]gmail.com | 1C1E089090CCB832 |
103918 | ![ÖZLEM ÖZKIVRAK](../authorimages/photo_w.jpg) | PROFESÖRTRAKYA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Bütçe ve Mali Planlama ; Mali İktisat | ozlemozkivrak[at]trakya.edu.tr | A73A7DAC85410D44 |
147888 | ![CUMHUR DÜLGER](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Kamu Maliyesi ; Kamu Ekonomisi | cdulger[at]anadolu.edu.tr | 84F213F6A8E846E2 |
1456 | ![SELAMİ SEZGİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İKTİSAT BÖLÜMÜ/İKTİSAT POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Bütçe ve Mali Planlama ; Maliye Politikaları | selamisezgin[at]anadolu.edu.tr | 96DCE0DA3AA23489 |
18367 | ![HAKAN ARSLANER](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRAYDIN ADNAN MENDERES ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı ; Bütçe ve Mali Planlama | harslaner[at]adu.edu.tr | DFCCBD1CA04D5E30 |
13490 | ![RECEP TEKELİ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRAYDIN ADNAN MENDERES ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Mali İktisat ; Maliye Kuramı | rtekeli[at]adu.edu.tr | 7232FC3BE8A65A31 |
45952 | ![ESRA SİVEREKLİ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRGAZİANTEP ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama | esrasiverekli[at]gantep.edu.tr | 2D8EBD889EE76859 |
59594 | ![HÜSEYİN GÜÇLÜ ÇİÇEK](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Tarihi | huseyincicek[at]sdu.edu.tr | 6079F1DDDE44FCC9 |
15460 | ![SERPİL AĞCAKAYA](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Kuramı ; Mali Hukuk | serpilagcakaya[at]sdu.edu.tr | 8983DEC1A70ECD67 |
25272 | ![ÖZHAN ÇETİNKAYA](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD5/FfaJr4uFfaRNZ1CojaQil/EUVmWMI5pMU802kIbSU403NADTTTTzRFH588cQ/jYDj070WAt3luI9AjjIGZQZGHrnp+mKw2bJzmup1nBUqOiriuQZ9px6cVdRWsKLJc04VArZqUNxWRQ41jeKv8AkUNb/wCvCf8A9FtWuTWP4qP/ABSOt/8AXhP/AOi2pxWoj5gooorqMxa9Ih1rU7cYgv7mMdgkrD+RrzcV2e6X+9AeM/eNRM2pK9zbPijXsf8AIZ1AfS5cf1qJvE+un/mNakf+3uT/ABrFaWYBjiLgZ++fXHp71F58xx8kR/4Gf8KyNWkbi+Itfc4GtamB6/a5OP8Ax6n/APCTaorPs1nUZIgArE3rncfUc4xmqmkWj6jL9leJQJpY4srIQRkk+ntXsreFdEs9MS3GmwNGF+YlASfU5pOSiCp870PIrbx1rGnXIMOqXLLkHbLIZF9+DxXr3hPxVD4m01pcKl1CwSeNc7cnoy57HB68jBHueR13wroywNGllFFg8FOD9axfh15tj4m1GzSRvKEBJ9yGXb+hb86FNSWhNSk4bns3me9X9GCve+Y38A4+tc0J3x1zW/oQbyXmPeqp6yMZaI0r9t5f3rj7o7J2HvXVTEkVyepjZPmrq7ChuCNU4YVRjk4qZZKwRbLO7NZHik/8UjrX/XhP/wCi2rTDVleKD/xSWtf9eE//AKLarjuI+ZKKKK6DMWvoa58IaEFONLtQfaMV8819At4lik07UZZbW6tprHY0kcxRSVYcbQGOeo9vmFTJpbhqc/qHhzSoydtlCv0WuduNJsFJxboK0LzxZbzkgQXAz6qv/wAVWPLrEUhP7uUD3A/xqNTSL01Oh8F6NaT6xL5crW1xGiyxOuCCVkUkEEc+uBjoe1d6PDt7/bUE1zqkm4qVwiKSwz7g9M9+PavK9G1ZtK1yC/MfmeSWHlk4yCpU/jzx9BXr8jPfH7TC9vNFIgKmQFlI6gAjp6/WsZt3O2ilY4e50UX9/dLcXjtcRSMVYopJXPGTj9BjGaf4eslsNankVneVosNIxzuGRwfy/wA4q3eQwWuoB4F8q3VCzhVxk4/z+f5ro5BjklzyW2nn0H+Oazu72LqqKjex0q3JKYH3jwK7LS28uxRSMZrg7L99fRp2Bya72H5IVUdhXXRj7tzzZ72JpCCOK5rW0w2feuib7pPYDJrD1nbJE+1gxXg4OcGrqK8WKO5iRtxU6NzVKN+anV8GuNGrLqtxWd4nbPhLWf8Arwn/APRbVbR6z/EzZ8JayP8Apxn/APQGrWO5J810UUV0GYd6+r18Lzx+HNUs5Le1a6vpBJJI5JNyODtIOQpwrY2sQvB4zivlHvX1NbfERLize4vPMEalAZQFUKGOwHr03BjnoPw5yqtK1wPI/EfhXUNIhe/eykgtWlYFNwcQAk7FLBiTxxnpx1ORXKSMNpr3fWtM0vxR4cubiTUwVWIyRzi43pG6rk5JJwpPUZPb0GPCFikuPljXr3PGKqm3JWHsaA/1jfWvT/AEV1J4amkgfBW6dFV+VI2oSMexOfxrziK3A+98xNeyeBrq30b4Xahe3Vqt0BfFoIlPzNIVRAOOQc/jg96qeGly3ZrDEJS0MO+03VtSnS2ZFG852Rr8x+tYPiSeTwlq9jaxIrTrEZLtcjDhjhUyOhUKSDzgseoJz6n4C8RWGuWl6qWwi1GEBpWLbg0bH5TntjGCPYH6eKeKJzrmuatqyTxCES/IWYKzIDtUhT1+UAn0oo4bX3iq9dv3Udf4Y8W6PLO0l5cfZHxuIlBxwMnBGc/Tqewrqk1LXNdUyWOzSNMZdwu7lQ0zjB5VCcBenJ7YINeFxxnGMEVsad4g1nRkVbHUZ4okztjJ3IM9cK2R39Otdapcq9043K71Pani0q+hs9PvJp7sKAiyTNgyElgFZuDkmM+5K85zzia1pWlzxjzLC7s5PM+0pcAksHd4+Qz5AO5ufZT61gaD48urrTVs41SG/iZQGjjGJI8EZwc/NnGfrXW/29JNc6/E7GeKwuE2sAAQj5BUYA+6Vbk9ema5v3km432/U6mqcIqbWjv17GRFKrkMhyrDKkdx2q2pqiDECDCAImAZABgAHpgdqtK3FcOzsPR7FpG5ql4lP/FKaz/14z/+gNVhHxiqXiRs+FNX/wCvGb/0A1pAlnznRRRXSZC969JtLtLCSxa6+0CKOZZponQx7VGCCpB+bPHp0656ebd69Pv/AAfrMMiALDdIAc+XOFIxnHJC5I47Y+pOazqRvYlmz4z8U6a1hPa6c0jxahFlwHAw6uMEq2duMMPlxn14zXD2MZCjI5HGfXv/AFp93o01jarJcJBG7uEEQYl+Oc+nGMde9SWw+Q5POf6CuzCQ6kzkW0HNe2eH4YLX4NTuXAY2txMzLwd7biuD6429OeOteJrluFxuPAz616p4rvE0nwDoWixnyheuJZjgEJEuGIIPfJTHqVx3retrZIVO19TK8IXR0jwF4q1LAS73+SpXCsC6qqngDBBJb8D715s+3gE+55/z/kV0d9d/ZtDuNPhQpDd3a3Cs7fOURSAW7c7z/wB8/jXNInmsZHJCk/Kp4wO3+P41VOO7CpvZaDwd3QcU2YfKw7Zxn/P4VMxSNOKpxOHhlkJyPMOPbgD+lWyEWND1UaHrkF+0PnLHkmMtjcccc+zYP4V6b4WjmXw5q+sX7MW1F+nCl8biWH1Lt2/hryK7UjafWvV/BeunXNFsra5jicQD7ONxKkFVAXnPOflz7mueatdJBUn7qF8wDVL21X7kDhUHYLjGB/3yauo3FU5VlW9aW5gjgll+UYG1pMZySP61OhryaqtNnVRd4JllWqn4hbPhXVx/05Tf+gGrCmqPiBv+KY1b/rym/wDQDSg9S2fP1FFFdZkFeit45mWWURWgEBGIwZDuB9ecj8MV51WxgnhRk00Bt3Gp3OqziW5OFX7ijoo/xOOT/wDWohcJO6j7uAaqxMFQ7zt3dD7en1qC3naO/UsCFcEAnvXfC0UkYvU3Y3KOrBQ+1g6gng45rqvGurJqmr6WLWRWi/s+KQK2AAS78nPTC4rjzujG+P5lPJX+oql5zrqKSeZthlGzJ/hPXafQE5p1I6pjpuzNnVZ47m4jghkkeFIgpaQAMV6twOxYnA9PcVGI1xnACjpmo4F3bpmGN5yBjGB2H+e+aSWUyEqn3a1S0M223qV7ycLGQvAqtaf8eWcfekJqO/fBC5qbRwJYOf4JCP6/1qN52K2RNfxhYIT3ziu5+GJUadepG2LgyuVZ1G1BtQ7s9jgHt3ri9S/1Sf74rqfhs7tDq8cZzIkYKoBywY4Y/gFH51nWWpE1eB0eqQTyz291Jtea3k2l1kDb42yOcE9Cfbg+1PjPNZ12HNxbsmS28Dj0zg/pV1GBwR0NeZiY2kbYOfNBloGqHiA/8Uxqv/XnN/6AauiqPiD/AJFnVf8Arzm/9ANYR3OlngVFFFdZkLXSpbrFHkkF+/pXNVvCckbieDg/rmtadtWyZBksfkByeME8H2/wP5+tV/O3zxuScBh17c0nmlWyp9qjOD16VcpiSOjgLBcZyvpT2hRzwACTyemfY/Xp+NR2rb4EYj5ioJq2g5BNd61Ri3qIUZlA6UyVkt4Sx7frUzMFUs3CisyXfeSZwRGv60SdhIpFXuZSx71Y0qYRTzQdc/Mv8j/Sp5UEMWxMbm4qjbAx6idrYJQgHHuKxS5ZJl7o1r7/AFCjvuBrd+Gd0tp4vuC6yMGs5MBBnkMp/pj6kVgzoVt97tuI9etbfw7fU/8AhKZxpP2QTG1bd9qLbQu5c4285zj9aWITY6bS3PTdRWWYD7BZRxrKXDTDAYYP0PDYwCM9c44webtJoZYFMDK0Slo1Zeh2kqce2RW7e+HdW1GMrrGuSPCV+a2tIxEp56FurLjjBFY5tINPb7LbxCKGMYRB2FeVWhbVu51QkmrRVkWFYEVT18/8Uzqv/XnN/wCgGp1aquut/wAU1qv/AF5zf+gGsY7jZ4NRRRXWZBWrWVWrmmmA00hPr0padEu+ZFxkFhkVW4jdtRhRxV+NXlkVEUszHgCqUOTwoq2gHfmvUjscz3IpV88jn5PT1p2xUTAFStxUTHIqmhFOd8ksBWaiu99DsO1t2c1oyrkHNVbfAv4Tz17fQj+tYSV2WjVudu0ZPbgZrsfhJBG2rarckfPGkcan0DFif/QBXGXSt5RcD7vv2rvfhRbNs1K6HCyyInI/ugn/ANmpYjYcD026Xp7iuI1ZNl4D6j+Vd1cDES+orjtfj2uG9Grzay0OiG5lqaq66f8AimtU/wCvSX/0A1Opqrrh/wCKc1P/AK9Jf/QDXLHc0Z4ZRRRXWZBWpWXWqaaAaeKnsRuvEB6DJ/SoDVrSz/pjf7h/mKumrzSJexuxLxUjEKuSce/40kQ4zUV22I40AyzyoB+B3fyWvV2RzbssHmo26U9elG3NMCnOMIaq2KeZedAcKTz9RVu7+7ik023HzytnJ+UVna8ir6EswJYoxOCa9S+Fdo0HhyWRiCs13JImOwGE/mprye/lYfKpxg5yK9m+HED23g7T0kADMrScejMWB/IisMQ+hcF1OtufuYrmNfj3W7MPTP5V0twcisTU03235iuKotDZbnIIar64f+Kc1P8A69Jf/QDUqZHHpxUGtn/indT/AOvSX/0A1xx+I1Z4hRRRXUZC1pmsytM0ANNWtLYLd4OeVxVQ1YsDi9T3z/KtaTtNEy2OljwVqjLN5l8m3mOFSS3YseP0GfzNWQMxnPpUEnzQlcEEjH0Nem9jnRYt5llAIxz05qesLS5SryROeVbIx7/5/Wtc7ivDmiEuZXE1ZkNwMkmvStG8P6PdeGtNt57YC6ntTOsqna3JBzkdfvDrmvL5VGXBySOhJzXf6L4mi1G+kuLa1a10/S9JMHzNk72KYz7YQ/lXDjXNJOOh24NQbakYOt+EWW9WKxuldZXKKJuCMdckDn8q9Y8KQPaaJZWshUvBAkbFehKqBx+VeS3OqzPqlvj5B5e8c578n88mvWfDN2t1YpMOMjDD0NclKtKb5ZvU0r04Rd4bG1PyKzLpd0Dj05rSlNZd7cQ2sLyTyBEx1NaTMEcZOvl3cq+jVS1k/wDFP6n/ANekv/oBqY3Zvb2eYDbGSAgzzx61X1r/AJF7Uv8Ar1l/9ANcSacro2atueK0UUV1GQVpk0UUAMqa0OLuM/X+VFFXD4kJ7G6ZSqmqk3JJJ4PaiivRkYFSySSbUXEeAI0Z2+gH+OK2YZt0WT2ooqKEnqVNLQhmI3EY7c1Qkv7iKyntEmZYJmDyIOjEZxn8zRRSr6rUKba2OikjI1q3jODiEg/rXa+ENRfT5mjJzAWCsO4B6H8OlFFeLN8rUludsdVqdbqWvxWRECoZLo8BDwB6En8e1cPqF/c6vclmmJVc89AAfQfl+tFFRWqSlJxew4xSWg6CNYkCqKi1j/kXtS/69Zf/AEA0UU4EM8VooorsMj//2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Kuramı | ozhanc[at]uludag.edu.tr | 5FD29171C54BD6C9 |