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| ![ORCID](../images/orcidFav.png) PROFESÖRBANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | ozgurbiyan[at]hotmail.com | 693502F7D32F60F0 |
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| ![ORCID](../images/orcidFav.png) PROFESÖRBANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | marslan[at]bandirma.edu.tr | EDE1337FCBA5C71A |
171414 | ![ŞAFAK ERTAN 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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 Hukuk ; Maliye Politikaları | safak.comakli[at]hbv.edu.tr | 3DF106529FB35556 |
113280 | ![IŞIL FULYA ORKUNOĞLU](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 Hukuk | isil.orkunoglu[at]hbv.edu.tr | 779996050CD150B4 |
128707 | ![YAKUP KARABACAK](../authorimages/photo_m.jpg) | PROFESÖRAKDENİZ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Mali İktisat ; Maliye Kuramı | yakupk[at]akdeniz.edu.tr | 53C65909AF8F0BED |
55765 | ![HÜLYA KABAKÇI KARADENİZ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRPAMUKKALE ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | hulyak[at]pau.edu.tr | 07A33CD0F44DA8F2 |
119723 | ![YUNUS 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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 | demirli_y[at]ibu.edu.tr | 8B7CF6335ED15CFC |
5597 | ![ABDULKADİR 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8KLhcqGl7irX9nTZ+9H+Z/woOnTHoyfmf8KLjuim/TFFW/7Om7sn5n/CipHdGpRRRQZhRRRQAUUUUAFFFFABRRRQAUUUUAFFFFABRRRQAUUUUAf/2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRTEKİRDAĞ NAMIK KEMAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Maliye Politikaları ; Mali Hukuk | akisik[at]nku.edu.tr | ACB919576BDEAA91 |
111018 | ![ULVİ 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| ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | | D3F232410EECD9D3 |
128224 | ![ÖZGÜR 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) | ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Kamu Maliyesi ; Maliye Kuramı | ozgursaygin[at]hotmail.com | E6F6F0A9D7C3105A |
130937 | ![ABDULLAH BURHAN 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) | ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali Hukuk | abdullah.bahce[at]dpu.edu.tr | AA6BA995BB0675EB |
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SANDALCI](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | | 9B7CEFD2337A977E |
41495 | ![DOĞAN BOZDOĞAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTTOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | dogan.bozdogan[at]gop.edu.tr | 2D01C2EA0EC90549 |
17360 | ![YUSUF TEMÜR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTTOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı | yusuf.temur[at]gop.edu.tr | DCC95877C2AD1B5E |
113313 | ![MELİKE RANA ERUL](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | mrana.erul[at]hbv.edu.tr | 465522FA339AB7C4 |
181539 | ![HABİP DEMİRHAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTHAKKARİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Mali Hukuk ; Maliye Kuramı | habipdemirhan[at]hakkari.edu.tr | 00CB157E9CC00637 |
311873 | ![ZÜBEYİR 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| ![ORCID](../images/orcidFav.png) DOÇENTİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | zubeyir.bakmaz[at]inonu.edu.tr | D810FCA0374DFE05 |
18993 | ![HÜSEYİN 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| ![ORCID](../images/orcidFav.png) DOÇENTKARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ/UYGULAMALI BİLİMLER YÜKSEKOKULU/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/ULUSLARARASI TİCARET VE LOJİSTİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali Hukuk ; Maliye Politikaları | hkutbay[at]kmu.edu.tr | F6776FC28DB4BFDA |
119689 | ![ŞAHİN KARABULUT](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTKARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ/SAĞLIK BİLİMLERİ FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK EKONOMİSİ VE POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Mali Hukuk | sahin-karabulut[at]hotmail.com | 3B7F33AB089FDAF9 |
105145 | ![BAKİ 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) | ![ORCID](../images/orcidFav.png) DOÇENTNİĞDE ÖMER HALİSDEMİR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | bakiyegen[at]hotmail.com | 0D50119A3F6DC1E4 |