Author details

Fatih Saraçoğlu<sup>1</sup> , Eren Çaşkurlu<sup>1</sup> \* and Elif Pürsünlerli<sup>2</sup>

\*Address all correspondence to: erencas@gmail.com

1 Department of Public Finance, Faculty of Economic and Administrative Science, Gazi University, Ankara, Turkey

2 Department of Public Law, Faculty of Law, Kırıkkale University, Kırıkkale, Turkey
