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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 |
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 SAĞBAŞ](data:image/jpg;base64,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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 |
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 |
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 |
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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| ![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 |
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 |
129505 | ![MELEK AKDOĞAN 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| ![ORCID](../images/orcidFav.png) PROFESÖRÇUKUROVA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Kamu Maliyesi ; Kamu Ekonomisi | makdogan[at]cu.edu.tr | 9502E4DD11503F64 |
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 |
12344 | ![FATİH SAVAŞAN](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 Mali İktisat ; Kamu Ekonomisi ; Kamu Maliyesi | fatih.savasan[at]hbv.edu.tr | 34EA0CE804687CA2 |
58677 | ![SUAT HAYRİ ŞENTÜRK](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRGÜMÜŞHANE ÜNİVERSİTESİ/GÜMÜŞHANE 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 | suathayrisenturk[at]gumushane.edu.tr | 27202BB01F8D36CB |
26795 | ![DENİZ AYTAÇ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRHİTİT 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 | denizaytac[at]hitit.edu.tr | A1AA0646519B8544 |
41187 | ![KADİR 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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 |
36096 | ![SERKAN BENK](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali İktisat ; Maliye Politikaları | serkanbenk[at]yahoo.com | C9A4B6C78F65BA58 |
120777 | ![MEHMET EMİN ALTUNDEMİR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRSAKARYA ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Maliye Kuramı ; Maliye Politikaları | altundemir[at]sakarya.edu.tr | E96AFE7B2EBD67C1 |
32337 | ![GÖKHAN DÖKMEN](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat | gokhan.dokmen[at]beun.edu.tr | 9C23E5C76B61652F |
130536 | ![HAKKI MÜMÜN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRSELÇUK ÜNİVERSİTESİ/SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Politikaları ; Mali İktisat ; Maliye Kuramı | hma[at]selcuk.edu.tr | 4BCD7CA652707C55 |