18367 | ![HAKAN 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| ![ORCID](../images/orcidFav.png) PROFESÖRAYDIN ADNAN MENDERES ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı ; Bütçe ve Mali Planlama | harslaner[at]adu.edu.tr | DFCCBD1CA04D5E30 |
148008 | ![ATİLLA AHMET UĞUR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRGAZİANTEP ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İKTİSAT BÖLÜMÜ/İKTİSAT POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Kamu Ekonomisi ; Mali Hukuk ; Mali İktisat | augur[at]gantep.edu.tr | F0B86C3C1A294E22 |
114645 | ![EMİNE KOBAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRGAZİANTEP ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Maliye Kuramı ; Maliye Politikaları | eminekoban[at]gantep.edu.tr | FE6716E589B7877C |
8930 | ![İHSAN GÜNAYDIN](../authorimages/photo_m.jpg) | PROFESÖRKARADENİZ TEKNİK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ İKTİSAT ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali İktisat ; Mali Hukuk ; Maliye Kuramı | | 42AD61E161A83184 |
155827 | ![HASAN BÜLENT KANTARCI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRKOCAELİ ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İKTİSAT BÖLÜMÜ/İKTİSAT POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali Hukuk ; Mali İktisat | hbkantar[at]kocaeli.edu.tr | 236E05CC6FC1598C |
60373 | ![MEMDUH 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) | ![ORCID](../images/orcidFav.png) PROFESÖRKOCAELİ ÜNİVERSİTESİ/HUKUK FAKÜLTESİ/KAMU HUKUKU BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | memduh.aslan[at]kocaeli.edu.tr | 7795C016033635AF |
15460 | ![SERPİL 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3yeo9aKK5qXxM93OopUabRTv5GTCg4BXJx35Nc5eZBkOSfXJ6fSiiuvofMx3OJ1Bj/asx4OPUUUUVkdCP//Z) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL 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 Hukuk | serpilagcakaya[at]sdu.edu.tr | 8983DEC1A70ECD67 |
5936 | ![FİLİZ GİRAY](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Maliye Tarihi ; Mali Hukuk | giray[at]uludag.edu.tr | 331A5654A2C0D278 |
6176 | ![MEHMET 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) | ![ORCID](../images/orcidFav.png) PROFESÖRBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | myuce[at]uludag.edu.tr | E7215175D6D368C3 |
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| ![ORCID](../images/orcidFav.png) PROFESÖRBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | agercek[at]uludag.edu.tr | 1D361651C7D5C492 |
22074 | ![ERSAN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRPAMUKKALE 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 ; Kamu Maliyesi | ersanoz[at]pau.edu.tr | 6E17564BC32B1744 |
40686 | ![İBRAHİM ORGAN](../authorimages/photo_m.jpg) | PROFESÖRPAMUKKALE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | | 854FB762D8B4ECC1 |
11106 | ![HABİB 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| ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Mali İktisat ; Mali Hukuk | habibyildiz00[at]gmail.com | 37BCE74C49723111 |
176253 | ![BİNHAN ELİF 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) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Bütçe ve Mali Planlama ; Mali Hukuk | binhan[at]istanbul.edu.tr | F3F003A138467347 |
4420 | ![AHMET BURÇİN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRHACETTEPE 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 ; Mali Hukuk ; Maliye Kuramı | aby[at]hacettepe.edu.tr | 22B874593D6F5990 |
109158 | ![NURİ SEMİH 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| ![ORCID](../images/orcidFav.png) PROFESÖRANKARA ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Maliye Kuramı ; Maliye Politikaları ; Mali Hukuk | semih.oz[at]politics.ankara.edu.tr | 9182715DB5C44B8F |
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| ![ORCID](../images/orcidFav.png) PROFESÖRMARMARA ÜNİVERSİTESİ/FİNANSAL BİLİMLER FAKÜLTESİ/SİGORTACILIK BÖLÜMÜ/SİGORTACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk ; Mali İktisat | atilla.uyanik[at]marmara.edu.tr | 216F3B938F6888C3 |
172914 | ![ERKAN AYDIN](../authorimages/photo_m.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | | 9E708474C76C10E6 |
22331 | ![EMRAH 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| ![ORCID](../images/orcidFav.png) PROFESÖRESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİ HUKUK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Mali Hukuk | emrahf[at]ogu.edu.tr | A0A87E5ADE18E9FE |
130935 | ![AHMET TEKİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/MALİYE TEORİSİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Maliye Kamu Maliyesi ; Bütçe ve Mali Planlama ; Mali Hukuk | atekin[at]ogu.edu.tr | C72674B9BD4FD21C |