130819 | ![COŞKUN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Maliye Kuramı ; Mali Hukuk | coskun.karaca[at]ibu.edu.tr | 81135FF56FA06ED0 |
144172 | ![YAŞAR 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| ![ORCID](../images/orcidFav.png) PROFESÖRBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı | yasarayyildiz[at]ibu.edu.tr | CFC676BD8BC22B6C |
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| ![ORCID](../images/orcidFav.png) PROFESÖRBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Kamu Maliyesi ; Maliye Kuramı ; Kamu Ekonomisi | tarikvural[at]ibu.edu.tr | 207022325995CA20 |
102282 | ![GÜLSÜM GÜRLER HAZMAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Maliye Kuramı | gghazman[at]aku.edu.tr | 6F32A0022E448219 |
8198 | ![İSA 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) | ![ORCID](../images/orcidFav.png) PROFESÖRAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali İktisat | isagbas[at]aku.edu.tr | 1DDEC5FE13FDFE2E |
116775 | ![KAMİL 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jT9NZvsYOZJCMeae3Hp/ntXnsxyp4/Gk2VFWM8nEme4PFemaTdC40yF89VrzF+ua6vwpqG5DZscEcp7iubERuro7sLJKVn1OtcBgeM1g6roC3kbNA3lyE5AJ+XP07VuKxU7SKf5ZXoM+1c8W1qjsnBSVmebXGjXdtxLCc8/d5p1npd7cupt7ZyOu49K9F3lT80ZqQuG4X+Va+2kc31eNzC0rQzFN9rv2E11xjPIXHSugRMA5NNSMseambAFZybbuzaMVFWRUvpktraSVzhUBJry5pDc37TN1dy3611Xi7U8xfZUJ5+9XJ2w/eZ9K6cPHqc2KlqonYeF/EEuianHOrZjJ2yJn7y9/x/wr2PTNf0zWN62N2kkiffiPDr74POPfp7187K5DZpbi6lR4biJzHLGcBkJBHpXZLVXOHlPq3w7/yGYv8Adb+Roryr4O+MdV1DxpZ6Xd3HnwvFIcyDLqQhP3up/GismJKx7zr93/Z/hzVL0pv+z2ksu3OM7UJx+lfKWu+JtS8Qzl7ubESn5IU4Rfw7n3NfUfjH/kR9f/7Btx/6LavkPPBxnmkUhG5qvP8Ac4z7VOT7VUuCT0oGUnPNWdOufsl7FMDt2nJNVH4Y809JCoZcKdwGcqCR34PbpSaurFxdnc9UjdZ7dZU64qeBtyfMORXG+G9c8tRaTNz/AAE9/auvt5FLg7uDXG4OLsz1IyU43RZwMe1N2Ip4AzUpQDkdD3pQqE5NKwhiLtGTWdqV+tvEUXlzVy7uEjjI3YOM1yOpX0NuzPLIMnovc1Nm3ZFWSV2c7q8xkuyGOW6t/hVe3GENQzSmWV5GPLHNTW7hhtHXHSvQpx5UkeXUlzSbJSR6fn3qGXlSPxGaex6jmojnoe9W2Sj0D4IHPxT07/rlN/6Laij4If8AJU9O/wCuU3/otqKgmW59J+Mv+RH1/wD7Btx/6LavkI56UUUCGgeo61VuBzRRQMoOMucUmOaKKCgDEd63tO8R3EAWK4Jkj/vfxD/GiilKKe5dOcoO6O5sr4SwBlO5SMg4x/nrRLPJ85DYI5xRRXEz1l3OU1vxJnMFqDv6M56D6Vybu8jlnYsx6kmiiuuEVFaHl1akpy1E60AkH0oorQyJxKG4PB9aQ9KKKAPQfghz8U9OP/TKb/0W1FFFImW5/9k=) | 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 |
121794 | ![ZELİHA GÖKER](../authorimages/photo_w.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 ; Maliye Kuramı ; Kamu Ekonomisi | | 1A72F467328F86E2 |
128710 | ![HALE BALSEVEN](../authorimages/photo_w.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 ; Maliye Kuramı ; Kamu Ekonomisi | halebalseven[at]akdeniz.edu.tr | 6AE2B8B48264BDB6 |
48321 | ![AHMET NİYAZİ 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| ![ORCID](../images/orcidFav.png) PROFESÖRBANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Maliye Politikaları ; Maliye Kuramı | niyaziozker[at]yahoo.com | E1893FC5CFCFFD79 |
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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 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Y8RaFH4d8QW8cEpWO8i3w55x2Kn8eh/Oiik0mtTbDzcZ6DfAU62HjqJQgjaQmN0XpnPb0r35RxRRSg21qaY2EYTfKhiLmd2PbgV5n8bLUPoen3IHMdwU/Aqf8ACiirjucz2PDWphoorUgQdaKKKBn/2Q==) | ![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 |
105051 | ![FİLİZ EKİNCİ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı | filiz.ekinci[at]bilecik.edu.tr | 750D4630E89918EE |
104948 | ![HAŞİM AKÇA](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRÇUKUROVA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali İktisat ; Maliye Politikaları | | 10A30BABC5E0330A |
107334 | ![ZUHAL 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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 |
38592 | ![ABDULKERİM ÇALIŞKAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Maliye Politikaları | abdulkerim.caliskan[at]hbv.edu.tr | CC35492A42492E2D |
104367 | ![AHMET AK](data:image/jpg;base64,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) | PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı ; Maliye Tarihi | ahmet.ak[at]hbv.edu.tr | E35554460E93FB6F |
114582 | ![HİLMİ ÜNSAL](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı | | 27572E9204F20124 |
166533 | ![SELDA AYDIN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı | | 2DDF872572E78916 |