113096 | ![ÜMİT SÜLEYMAN 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efnzDJufPUn5eTXRL8TfCCsf+JuNv/XvN/wDEUUU4yYnFMZc/ErwhIPl1fP8A27S//EVxmseLdDudRmlgvS6NjB8lx2HqKKKuNSRLgmVY/FOjqo/0zt08p/8ACppfFeis4xe/LtX/AJZP1x/u0UVftZB7OJCnirSYpHK3Y5AwfKf39qd/wlukk83xI7Zif/Ciij2kg9nElXxZosieW18RjkHyn/LpRRRR7SQvZxP/2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRSELÇUK ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | sustun[at]selcuk.edu.tr | 3E563B8D5C4DEEB3 |
8929 | ![RECAİ DÖNMEZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | rdonmez[at]anadolu.edu.tr | 3AF89A8138B64569 |
27215 | ![ESRA EKMEKCİ ÇALICIOĞLU](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | | 80A729DE5CE6F11D |
50895 | ![BEKİR MAHMUT KAŞIKCI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | | BEF79CB7ABA10E67 |
50493 | ![TAHİR İRFAN BARLASS](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | | 86A48368FCBD13AA |
173576 | ![CENKER GÖKER](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | goker[at]law.ankara.edu.tr | C674BE108C2DF3E1 |
107061 | ![DİLEK ÖZKÖK ÇUBUKÇU](../authorimages/photo_w.jpg) | PROFESÖRANKARA ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | | DFC6247E1A6B8C5D |
4323 | ![YUSUF KARAKOÇ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRDOKUZ EYLÜL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | yusuf.karakoc[at]deu.edu.tr | FED0940769BBB6B6 |
144823 | ![NESLİHAN KARATAŞ DURMUŞ](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwDpFSpFSnqlMubmKzhMkpAA6D1rdu2rISbdkSBKjmuIbdS0jqoHvXN33iJyPlIjGePU/hWfa6rFJcbpFJYnG4np+FcdXFqOkVc9ClgJSV5aHWf2taKjMz7SozgjFcdq/iqaeRo7YfL09qra5JJ5rqgKxnkn0rAMoQZC49zyTWDxE5pW0OqnhKVOTvqySWe5umy7O3qei0+G3eRQFYAE4IRSTVPzcnex4Hqamj1KJCCZJHJ7Lk/z4qVc6LxTNKLTnU43yhe+EOc1oWluYU3SZUDpuBP/AOqsOHWSjkR2oAHOXIzVxdXLYY28XqSuQf5UrSHzwtozSnuG8r5JVbnkDAqlHrM9s+ckDP3Sf5VE00MwMiBVI7etUJ2yx2ng9icj/wCtVR02MZpSWup3ema/BeBUdgH/ANqtcgEZBBHtXk6TtE4YAoR6Guv0XxH8qxXRyh4EhPT61106/SR51bDdYHSstQstWvldQykEHuKjZa6jiKbLRUrLRQBs3E8drC0shwAK4jV9ZMsrFmP+yvXFTeIdZM0hCPtjXhB2x6muVAa4clmJGcdevsK4a1RyfKj1MLRUVzS3Enlc5ck5J61DDM0Uww2D37mp7hSxyvAHAA/nUUFsxfJ49z2rjaSPSu2tDoy0N5Y+XIQJSM8AVj3OkszFYg27PIPepo0mwdpy3TPrW5YWdyTuyVJ7E5zmqi0kcs4yTucofDl7O4/dsMDOD0qCXRLuKQqQAPbmvYbSyKWqiYAnHFJJZROvzRKT9KftFsZcrep4s1uYMgqWb17VGRIeAzD0CjFeq6j4cs54yywqG9AOtcZqGiGFyBG+zPQdvrVKSYXkjnVmlUja7H8Cauw3DNxKit24OMirn2WRVxFFg+9UZFZH2uGQE9c5FO9zSLtuwuIeskAdlHJQ/eUVFDMQPNiO4D7w7j8KnjeaMgqVYfzFV54jDILmNcI33gKEOStqjrfD3iAoVgnbdH0U+ldllXUMpyDyK8g83yZBIn3G9K7zwzrKzxC2kbkfdJrpo1Le6zhxFFNc8TeZaKkZaK6zhPMriVrmbYG3Nu69tx/pWkY444o0TG2NcDnknuayoW8qNZQPnL4X1/zzU7sQhZuFX9K8xux70Y8zC4n+UKCOD2GKfYW8l3KqxqWJ71kmWW4mGzKpnivR/CmmJFbCR1Bc8gmspIv2qWiLGl6AsSgsAX/ven0roLbT0iOSMtVuJAi8dKkUZ5rG5Dd9WM8vioZFwKtMfpVaQ0mgRVeqN1bRyfMVBPer0gqFhkUrsdkzGfToX6qMfTkVnXmjwMhyu4djjmuhcYNVJRnNNSaFynnl9ANPutrcxt+lLNBmPgg8ZI7Mv+Nbuu2InX7vSsGzO392x+eM/mtdEZXQo6Pl6GU6bS0XUHlam067e3uUZWKkEY5ovIxHKyHny2x9VPSqTjawI4rVK6MJe7I9g0y7W+0+OYYz0YZ6GiuP8IayttKYrh8ROOe+CO9FddOsnH3tzhq0JKXurQzLWEy3QGQVQ/KD0HvUWoyqxEY5C9q0F/0WwMhxvfn8a595GkmG3JLdD/WuHdnsSahCxpaPatPdr8uTn8hXqekReXGq8dOgrgtDQRyLGOG6mvSrCHy4VJHJrKpIyS1L61IMAUxBUoXNZRRoyNuahkWrTIQM4qFsVVhIpSqKhYDFWpRVdhioaLRVkUc1WkXrVt8ZNQumVJosJmLexh0auRnh+z6iGA4bKmu0u/lBGR0rktXcIhkB+7W1NNMiTW5n65EFnhmUfLJHsb6jpWLITgetbGuyg2FvIo4PIHpxWTJgqD2PNdMdjCt8TJLWVozkcUU2EHO00UmlcITaWhsavMZAsCZUcD8KpK62wwgDTHjPZR6U66uOFcYLsxx7c4zVdCqgFiWc1MVoaVZ63Ox8HWD3d+HbO1eSe1emooXjsK5LwNGE08vjlq6u5EptykHEjcBv7vvXPU1lYqL0uVL3Xraym+zIGmuO6IM49vrVX7b4llBeOxECHkCQhT/Wr1tb2Oh2zSsQGAy8rnn865zU/iHp8cvlRK8jbtuVUsc/T/6/4VrCPRIxqS7snudY8V2qljaxTD+6hViP5VmL451AzCK40nZKTjaSU/LNUbXxoupTyIGKBOWPlEgD1ODW/b3cNzGjNtZW+6wOQaJcy3QotP4WaGl6uuprzE8Ug6qef1q5c/ItSWFtEnzqignqRRqaqI2YdAM1gzoizmtY1f8As23MiAM5PGa5OfxDr2oAx26lFbgMExRPfPf6+loxJBbGB1+ldc1zovh+LF2zPdkEiC3XewwM8+ldFKD7HPVqd2cxZ+FtTvwZ769kQsOg9Kyda8K3dlA8kF20qjqjDGRWrP42lvZpPsEE/loN3Kg8epqsviP7dE8cvDY5H9a0tNGScJaXMK/cyaRbEjAGARVBG8y2jyOdo/TitC+X/iWoo7H+tULVSbFhj7rtg/kacdjSq7yXoPj++oPRhwfTFFMQ5Q9cqciim0Sma9zoOpWenC6mtXEAXcZBhiAT6dqx43aWUABsZ6k16tolxda1o9/ZyhZEVNhUDnafSuRu/DJ0+cKI3BBBAYY4rKNTub1aWuh3Hg9dmlxgiusUcZrmvDqeXZqD17108RGK5m7yNeW0UYus6XLqcYjMrJGDk7eprFvvCbzaVbWdpi0NtL5sc8Qw2cYOff3rudoAzUEjEDitozcdjGVNTPNfDvhifw9dzzyIZmddi54AB9a27PS0M+fLVVc5Kx5AH+FdJJEJD81SQwJGOAKJzctwhTUdhbcbFI96h1JS1uw9qsjio7gb4SKxubJHjl1aTx6/5kMrwvuwJUGSv0rsZ9Dj1LRbe2SbY0AZkki+VyzDDbj3z3rM1GLytVY443V0lgoaJeODW8ajSVjnnSTbOSsvDUmiSSyAmTcmzJOMA1z8tq0l88ccQUhcAjv9a9cezjkTDbjn3rFvtJt41Z0QBvWqVV9SfZI85v4mSwCHqOT+dUbRcpcKP4ST+lbOuAqzj/J5rItATJcAe361cX7pU176IYyUduM80U5VzMM8BhRVMzSPUfhXciWG6uh0Mals+ozWnrckmoXreXGNirhmJySSfWuT+D93G66jYl8MygoDXodlYebZ3KKN0ytkqep+lc1RNSsjphNShzsy9OPlLs9DW7DJkCsRFImbjnPNaULYxXPszpVmjWQhhjrUUyjFNhlAIBqS5kjEfBGa3VmjF6MoueetOjkUKQTzWfe3YjU84xTrCOZ4PPcHD8ge1ZN66F8qtqXhJk9KSUHyiccVWW7dmYJZuyg43BlH6E5p8l8yW7ITtB6gikkD0OJ8QrtuQ69a0vDl4tzCUPDrwRWVrt/EZCjAHHpWZY6n9kv0kjOEOAfetI7EStc9NABWs/UUIibAqza3AmgVweopl0wZCCOKaFax5T4iysrD1OP1rItjseU+wzW34pULdMAOM5FYUTZWT3Fbw+EzqfGMORg9v/r0UjHDFe3bNFanOHhfW28NeJYriQHyd3lzgd1z1/DrX0NGYbyNLlG3xyoCJY+4PQ185a3aCOYToMox64ru/hx4ouIUGlTSkw7GaNjyYyOcfTrWdWPNHmRVOTpzcGehXEIjunUZ696fHwKmvVUTqQwbcucjvSJHlK4mdsWKsvGKgubjYh5qby6oanCfshxnLMFJ9ATU3sVuVLS2fVLnzGGLZT1P8Z/wrpkGFCrwKzptS0/SbdBczRW8X3E3HAPsKRvEEAH+j29zcHbuHlRE8eufSrjEm7k9EaLwLgsyjNYl5D5rFclR3xTbjX9Smwttolx8wypZTk+9YtzqevpMytpkm/GdvlHP1qmn0NI0W92vvRW1Dw/EzFkLFjzljmsV9M8qTDjgGrNxqXiEiSVrRwqnBzGAAayLvxS9vOsV9asHzjCDnP0q4xkZzSjrdHeaPKwhWPnAHFWLyfbGxrN8PSSXEEUzRtGCVKq4wcf/AKqfqUuZJAD8uay1TsTe5xPiKQSTFuvFYKMBaSN/EAa2dd+U5656VgTNstnUHkniuunsY1HZ3GLN+7BPUUVXDlVX3orexyXOkubQTwtGeQw3IT61z0Ek+n3QMbtHNG2Vx2NdDHdR7CjMcMcr/smoZoYvtUM7bR5bqzd+Ack1nHTRnTUSnaS3Oz0/VprTxRHZS+akMkQCpI2drYzgH8RXewOCvFeN+KdVijtdIeK4SW/gOWKMGyMk5OPw49K9N0DVE1PSra7QjEqA8dj3rmqQsro1U/fcb3Ns1FKoeMqelPDAim1zs3Kl5plpqcAhu4g4B3Ke6t6j3qmZtc0mVWG28gVCi8Ybk5ya2oxUuSOlawk0rXBOKfvRT9TGg8X3NukRurGRSgILKvB+melQTeN4nuJJDAeVCgY561szMNhBAIrBnsbMuWNumfpWntZLqCpYSWri16MxdW8TXc6yRWqRhHkBG6Mk4796wbfSTLfm9uUy5ORurrZbeJPuRqvviqbpk8VLm5bh+7pq1KPze5oWE+yFj3VeKy7pmYnnqc1J5/lRFfXrVOacBWdjgAZJqDFHMa64a6jjzgjmuauJN7AjoxxV7UrwXEkt0jhgw2gdxzis4D51HZBk1201ZHNUlzbDJjxx1zRSxL5rhfUk0Vd0jLkctUaN6ksDc8EVmyTyN8wJz256V6t4l8E+epubM5KnJTuQeuK8vvrQ2t1JCzAsp5x2+vv7VTi47i5lPYpRsZpQgBLckHHbvXr/AMOY5/8AhHjE6NjzC0Zrym0jmFyPJJDuNn3ex61754YgS3s44kUBdo/OubETSSSN6EJXbZbSQocNxVgODVi4tFkHTB7Gs6US2xwykr6iuN6nXGXRl5TnmpByKzUugDmraXSEdaEy7XJJowUrLnixmtCS6XYcHmsySbcx5qnYaRTkQd6pXCqq8VbuJlQEk1i3Nw0zFUziiKM52sQTPubaK5fxLq4VTp9u25z/AK0r2HpU2ua1NbKYLOF2c8NPjgfT/GuWiaVLeVI0YzTcPIR0XuB9a66dPrI46lXS0RsQygTHA5NDLsibPDvzipo4PKhG84GMn3qNUknnxjLHoK1uRbQm0+P5zIcBV7+9FdDpWgS3SCPJEa8s2OpoqeSU9UaqrGmuU6/xb41GmCSwsATd4w8hGBH9PU15jp2m3Wv6gLW1KhvvO7nH1J9eaKK3xEnGN0cWHXNOzPSNK8E2OnNbtKDNLnDOx6nHp2rt9OiWE7V7UUV40pNu7PXSsrI2cBlqvIgOQeaKKpEGfNYI5JX5TWdcWs8PKPx6UUUxpmbNd3MWQcVQk1KbJ5ooppD5mVnuml+82RW34ajEj3MrKMKAq/XvRRXXhkudHHiZPlNieGIRYMKsB2wOa4rWbHUNRm8mCOGG2Q5xkYz6470UV3TV7I4qcramCPDj3U8hMvmbeWlIwPoBWrpnhdFAbICA8k9WooqYU4s0nUkjp4oY7aMRxqAoooorpSRz7n//2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | neslihankaratasdurmus[at]aybu.edu.tr | 3F8F1AB8BACD43D7 |
10621 | ![YUSUF ZİYA 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) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | yziyataskan[at]gmail.com | BDBEA13553115392 |
250486 | ![İLHAMİ 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) | ![ORCID](../images/orcidFav.png) PROFESÖRİZMİR BAKIRÇAY ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | ilhami.ozturk[at]boun.edu.tr | EB62FAC9C113D3F6 |
114903 | ![OYTUN CANYAŞ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTHACETTEPE ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | ocanyas[at]hacettepe.edu.tr | 75F707F34495C75B |
172226 | ![GÜLŞEN GEDİK](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTMARMARA ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | gulsengedik[at]gmail.com | D0088F83236E57A3 |
319941 | ![KUTAN ALP BOZKURT](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | kutan.bozkurt[at]hbv.edu.tr | A8FCA4D7CCCF5966 |
128670 | ![HARUN 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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİÇUKUROVA ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | | 03AA843DD8B23FCC |
332067 | ![FATİH 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| ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | fatih.dusgun[at]hbv.edu.tr | 5234EF5D9D901C75 |
242884 | ![YELİZ NESLİHAN AKIN BASA](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİİSTANBUL ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | akin.yn[at]istanbul.edu.tr | 32CC2FA8B620D3F0 |
29084 | ![ADİL SELİM SAYIN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİTÜRK-ALMAN ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | sayin[at]tau.edu.tr | 421B72179D8C5368 |
380670 | ![ÖZGENUR ÖZYALÇIN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | ozgenurozyalcin[at]gmail.com | ED0D459F83EC9686 |
318484 | ![YAREN 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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Hukuk Temel Alanı Vergi Hukuku Vergi Hukuku | yarenyitkin[at]outlook.com.tr | 9C10DCB4B2CB7625 |