37389 | ![NAGİHAN ÖZKANCA ANDIÇ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİPAMUKKALE ÜNİVERSİTESİ/KALE MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye | nandic[at]pau.edu.tr | A9C42C438E774ADB |
121694 | ![SEVİLAY ECE GÜMÜŞ ÖZUYAR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİNECMETTİN ERBAKAN ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat | sevilayecegumus[at]gmail.com | ECBBDAD10520867A |
339490 | ![ALİ OSMAN YILMAZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİKARABÜK ÜNİVERSİTESİ/SAFRANBOLU ŞEFİK YILMAZ DİZDAR MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Kamu Maliyesi | aliyilmaz[at]karabuk.edu.tr | F76836FD2E6412A6 |
39343 | ![SEDET ALICI](../authorimages/photo_m.jpg) | ÖĞRETİM GÖREVLİSİKAHRAMANMARAŞ SÜTÇÜ İMAM ÜNİVERSİTESİ/AFŞİN MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı | | 629F41806CA0A105 |
250023 | ![KENDAL DENİZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ/BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | | 240A3C2B76E565F2 |
40854 | ![NESLİHAN KOÇ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTHİTİT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Kamu Maliyesi ; Mali İktisat ; Bütçe ve Mali Planlama | neslihankoc[at]hitit.edu.tr | 941F18D044760981 |
338281 | ![GİZEM KÖSLÜ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİPAMUKKALE 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 | gkoslu[at]pau.edu.tr | 341DD3BEA0112428 |
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 |
144172 | ![YAŞAR AYYILDIZ](data:image/jpg;base64,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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 |
129502 | ![İSMAİL GÜNEŞ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) ÇUKUROVA 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 Politikaları ; Mali İktisat | ismailgunes[at]cu.edu.tr | C7768F230A5B45DA |
240814 | ![RIDVAN ENGİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ/BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Bütçe ve Mali Planlama ; Maliye Kuramı ; Maliye Tarihi | ridvanengin[at]comu.edu.tr | CB8DF1A81755BA51 |
387698 | ![GÖKHAN GÜNEY](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİTOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ/REKTÖRLÜK/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat | gokhan.guney[at]gop.edu.tr | E84AFEE2B812DE40 |
26743 | ![ŞAHİN YEŞİLYURT](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TARİHİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Kamu Maliyesi ; Maliye Kuramı | shnyslyrt[at]gmail.com | DCBF5C028DEC99AB |
21061 | ![GÜNER TUNCER](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD2qlptLWZYueadmm5paAHClzTagvL62060kuryeOC3jGXkkOAKALOaXNeaeIPitbWZMWlRrJIrYMk65Qj1ADZ/PHT8a5t/jBqNxHIUijhAwwI+8BnlRnjPuRjjJHzYCHZnt+aN1eFv8SLy5kMsk22QQmMSRMVByepToSPlP1J57VXb4oauXjmMgzgFwjEAsmdw74DAL+R9aAse+5pc15l4b+Jv2x5/7UCKCS0YiTG3nhepzxg845zXodreW97CstvKrqwBGD2ouJprctZozTQeKUGmA/NFNBpRQA6ikooFYpg0tNzS0CHUZpM0jMFUsxwAMk0AZ+va7beH9KkvrkbsEKkakBpGPAAz+f0BrzfU7rU/E4Et2GihPMcSNhR6euT703U9VXxf4s8xd/8AZlhlYwy8M3OXHuf5Y6ZNarzAnagAUdOKxqTsdlClfVnKHwojBlbPJ6k81XuPBibMwg7hXZjmnquetc/tWdioRZ5lJ4RuBOEUEIR1wOlW08GyKDkkjtXoflKRnaKjeL0FHtpAsNA4iy8PS2cmVViuc8kVrgappVxHf6fPKrIQXRW+8PTB4I9q2mTFClfusMiiNV3JnQVjtfDPia28SWHnRAxzx4E0TdVPqPY4NboNeINqN14U1xdQslDRtkPEx4kUnlfY8cemK9ns7uG9tYrm3kEkMqh0Ydwa7Iy5kedUhyOxZBpwpgpQeaogfRSUUAUxSg02loJHZrjfiJ4j/sXRVtInZLq+zHGynlR/EfXvjPvXYV498UpVfxPbjJ3RwBQoOe5J4/L8qTdkVBXZS8Mr5NgwxtLPn610kKkgVh6Kg+yJtA5OeK6G3HTNcFR3Z7FKNok8cVWFi4zinx7do4FTKBipsaXIPK4qN4/aruBTWAosCZlywnBOKqspFa0jDBBFUZUBJIqSr3OZ8Rp5ll8wzg8cVv8Awd1W4ltNR0u4kZ1gdZItxJwGyGHsMgH8TWVq8e6Bs1Q+G+ofYfHcdrsZlu0eMNnhSBu6Y/2a66D6HnYqJ7qKcKYKUGuk4UPB5opKKBlQUtJSigkWvH/HOkyy+N5ZgGZWhR+encf0/nXsFcF4jmgufEMixyBytuqkDsVZs8/8CFRP4TagrzMKyi8uJV9K2IVyorLnmFpEX2s2OyjmrVlqCumShXb/AAscE/SuNq56qklobcUeVBqQgj6VmW+uW7sV+6cdDwa1IpklXI6UWsHMNyw7UgDN2qfAqKWaOFSWIFKw7kEkZx0qlKNtOGtWsk5iByw64qpe6lbIeJVJIzgcmk4jUirqMBuLZ1HU9K53wLptynxBsfNTiIu2Tk8bTznt/wDqrpvOWWMEMDkZHNQeHpoLXx75k8iRpDbjls85zxwfcHv/ACNa0NGc+JV43R64KUU1CrKGUgqRkEHrThXYeWOHSigUUDKopaSloJFrgfEtvb2niWAwx7fOiYuRk/Mc/l0Bx9a76uD8dAxa3pMq8BtytzjPHH8/5VFRe6bUH75lyxq4BIyVORxWVca9c20d2+nWKzm1jaSR5WIGAMnA6mtlBuODUcemxm5MiLtY9cHGfrXIpK+p6XK2tDnNA8R3viG7kUWVhI0aNK4jLKwVSq9wOfm/Q12FvcAIrxlgrAfKe3tSQaNFaRlbeCCAN94RoBn64FE0axfIqqMHJIGMmlNp7FQi0tXc1fN224cntWVeTx7DJOzEZ+VV/iPYVZY/6Kee1QJbLOFJVS6/dYjOKzuXY5W/8XW+hanJaTaUFuYuGUEM3IBGDnnIYfr6VrjUorqeS1lt2trlPvxEg4yOOR7VoyaRbySJNLbwvLHgpIyAsuOmCRkVB/ZkLXZuGXM3TfnmtZSjbQzjGV9WRQ24hQqCSMk/SsuwjEmrapPubJkVBjttAH9a3XAUGqHgeEX+ozwyAnF2ZG9MHnH6UQ10BtRab6HrEMawwRxIMKihQPYVIKBQK7jx7jhRQKKAKtLSCloAUVwvxE3pc6PL/wAs/NdCf9o4I/ka7quA+Kysuj6fcIGLRXadOwPU1M9i6TtNFK3IYgg8VowqDg1zelX63ESuqkKScE10MEucVwvRnsQ1RfVsLjHNZl42JcdzV/OfmHTFYdzdRJerHO+ySViqAjg0nqM08ZsyT6U2xf8AeY/SrUsKx6cTvBOOeKxra6hM2YJ0kZH2uFOcH0qbFLVG/JjtVZgAferGdyhvUVUmbDZPFNiRQvX2ox6ZpPhlHnULtjtIyzDA75x/WszXbwRQSMD0BrZ+FEglhvt7fvF2gKTzjJOcflW1FanJiZWiz0qlpKUV2HmBRQKKBlalptLQA6uO+JlnJdeD55IojI1u6ykDso6n8B+ma7AVT1aAXWjX1uSQJbeRCQAeqkd6Groadnc8Q0K5BhwmcMRtB9OxI7V1Vlegx5dlABxnd715rDqD6bcTRTZEiHpxx1GP8KfdeJntoHigH3/4yfu+v/665HTbZ6kaqSPTbrxJp9jEfMmUkdQO/fivPvE/iubUS0Nm4ijB5Zep59a563i1PV5cxRSPySSf8T+VWz4Y1fzQotETkEkuB0qowjF6icpzWiLq+O9RNqlncSby3y+ZnleP1PT8as+HfGE2lXAh1HE3zfNKeWAxkc96hPgO/mttreV9o3ZDCT5cenT1/kKbL4P1RYNpghMoUDCS5yeeTxTfJYUYVU7np1t4j0+6RSk6jecKW459KfezhY2JbAFeTXGia7pennzogIsgllfOMn/9VaNj4junsIrO6ZQ0bAbiMll5PP6c+lYunfWLNVVtpJF7xHdq8SqpDZPr0x2/nXoHw/sXmttJuE81Y7SCTzHMRQSs5AABON2NmSe3y8141qF411cFQwdQcqADnOen6mvo3wjp1xpPhexs7r/XxplwTnBJzjPfGcfhXTSjZHDiJ3ZuUtNpRWpyDhRRRSGVBS02lpiHCgjIII4pKzdV8Q6TokbvqOoW9uyRmXy2kG9lHUhep6dqY7ngXxW0r+xfGUpiRUguUWaMDJGDwRyOu4MevQiuIM4c/vGOc5JP869Z8ZeIdM+IvhtptM028intpAIp7qNE35zuVSGOR6/hXjbq8TlXQhgcEMMEUlbY1TaV2emeC9Qie2ECqN68+xPr+VXvEPiR7RhCu5CRj5ArEn6GvNNM1KawuN8TlWI2qc9M1r2epx3Uz3dyzO27AB5+nHfp/KsZUveudUK148okmu6mbhissmxTnLAKfy59RxXb+FtXvLiVYruUHPIB647fXv8AlXFx3yCaR8IXcuSpH14/PP6UkOsmzuYPKbaVXIOeR3HH5UpR5laxUJ8ru2eleKLqOLR5csGDLyvfGfSvI5r1TIyoNvRRz2qxrOvz3h2mV2XOQc888ke/P86yreGS7uVREZt2O2cDjk1VOlyrUzrVud2R6T8LvDkmr66uoXUbtaWq+aZD0aQjKr79z+HvX0MvQV5x4ButP0exh0S4voYrmVgY0kbaZMYyFzwTyOOtejiri7q6OaomnZiil70lLTMxaKBRTAp5wM1yevfErwx4f3JNfrc3C8GC0xIwOcHJB2gj0JBr5u1jxLq2vTGXUr6a4O7IDtkKenA6L+AFZRcnjPFVYLHqPiX4zarq9t9n0yA6XEfvtHNulf6NgbR9OfevOlu5rp2WWVmaZvmZ26k9yT/WqRY+tN7UxntGmxLDaxRoqBNuFKjqvb8O/wCPrmuW8aaDFEv9oxAJlhuAGB/+ur/grW01GwSymkUXduNqqTy6diPp0P0rqbqxjv7SSCQD51IBIzjiuJycJ6noKMZw0PC3JVwRwR/OpFldc7SecVsa14avdJeUmJmgzw4Hbr/T9KwskAg8f411ppq6OJxcXZljzmZy24+x9aa7t5asWJJ71GeCDkc/jQis0gAGcHoadhXZLHE8swiGd7HAGMf/AKq9Q8JeFRpifbLnDTsvyjqF6frxWZ4E0INMbx13dfmII6jt+tej7AFwB04rkr1fso7qFGy5mcv4mihm0xoriOJoy3WRSdnBywxyCBk/pz0rI0f4teJdMtooDcJdrGMD7Uu8n6twx/Oq3jvWopGOmW7h2V8zMp4BGfl/xriV61tRT5NTmxDTnofRPhj4vaVq8y2uqxrps7fckMm6JvqSBt/Hj3r0aORJUDxuro3IZTkH8a+NgxrS0nWr/RrxbvT7qW3uF6Oh6j0I6Eex4rSxgfXIorx3w58asLHb6/aFiAc3dv1PplMY/EH8KKVhWPASTR2pO9LVjA0Uho60ATWl3PY3cdzbSGOaM5Vh2r1Xwv4ztNXVbe8aO2v84x91JOeNuT19vyrySionBTWppTqyg9D6Oa0juYtki5H5dsf1rjNX+HljMm+13xSDPCqPm/kK4jS/HXiDSkjiivfOhTgRzqHGPTP3sfjXQwfFq+A/0rSrWX/rm7J/PNYeyqRfunV7enNe8jLl+H2rLexwrG3lPj5wMgcgc44711WlfDq0t5W+0NJIFAxnADZHzdsj0/E1nN8WnK/JoqBvVrkkfltrNuvinrkylLeGztsjhljLMP8AvokfpTaqvQlSox1PUvLsdHsi0kkVvCvLSSMFGemSeBnpXAeJPiGJGey0Q/IeGuyCCf8AcHb6n8PWuE1TWtS1qbzdRvJZ27BjhR9FHA/AVUiznNOGHS1lqTUxLatHQvMS5LNkknOT3oC4pqcipAK3OYBxSikxilFAh4PFFJ2ooAxxRRRTEFLRRQMKMUUUAHelx7CiigAApMUUUAKAO9SR9cUUUAW4xgVKKKKQBRRRQAtFFFAH/9k=) | ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat | guner.tuncer[at]dpu.edu.tr | B126CB539BB78D03 |
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 |
163454 | ![BERKAY AYHAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİKADİR HAS ÜNİVERSİTESİ/İKTİSADİ, İDARİ VE SOSYAL BİLİMLER FAKÜLTESİ/SİYASET BİLİMİ VE KAMU YÖNETİMİ BÖLÜMÜ/SİYASET BİLİMİ VE KAMU YÖNETİMİ PR. / Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye | berkay.ayhan[at]khas.edu.tr | 9EF7D0C60D65B4CC |
247633 | ![NESLİHAN KARAKUŞ BÜYÜKBEN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | neslihan.karakus[at]hotmail.com | 51FF6AF5D61687A2 |
130536 | ![HAKKI MÜMÜN AY](data:image/jpg;base64,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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 |
32210 | ![MEHMET CURAL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı | mcural[at]beun.edu.tr | BABC743D285ADC42 |
277695 | ![ABDULKADİR BULUT](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİHİTİT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Maliye Politikaları ; Mali İktisat | kadirbulut[at]hitit.edu.tr | 9F1AAC3FE5F6B8E6 |