TURKEY FROM THE PERSPECTIVE OF MODERN PUBLIC FINANCE: DEMOGRAPHY, TAXATION, INCENTIVES, HEALTH AND SOCIAL POLICIES

Assoc. Prof. Şaban Ertekin serves as a faculty member at the Department of Finance, Faculty of Political Sciences, Aydın Adnan Menderes University, Aydın, Türkiye. Ertekin completed undergraduate education at Dokuz Eylül University in the department of Finance in 1996, master's education at Dokuz Eylül University in the department of Finance in 2000, and Ph.D. degree from Dokuz Eylül University in the field of Finance in 2006. Primary research interests include fiscal theory, fiscal law and fiscal economics. Ertekin has national and international articles and book chapters published.
E-mail: saban.ertekin@adu.edu.tr | ORCID: https://orcid.org/0000-0003-3438-3196

Lect. Dr. Esra Hanbay Kahriman serves as a lecturer at the Public Finance, Yenipazar Vocational School, Aydin Adnan Menderes University, Aydin, Türkiye. Hanbay Kahriman completed undergraduate education at Manisa Celal Bayar University in the department ofPublic Finance in 2011, master's education at Manisa Celal Bayar University in the department of Theory of Public Finance in 2013, and Ph.D. degree from Aydin Adnan Menderes University in the field of Public Finance in 2025. Primary research interests include theory of public finance. Hanbay Kahriman has national and international articles and book chapters published in Turkish and English.E-mail: esra.kahriman@adu.edu.tr | ORCID: https://orcid.org/0000-0001-8820-331X

Prof. Alparslan Uğur serves as a faculty member at the Department of Public Finance, Faculty of Economics and Administrative Sciences, Kirikkale University, Kirikkale, Türkiye. Uğur completed undergraduate education at Manisa Celal Bayar University in the department of International Trade in 2005, master's education at Manisa Celal Bayar University in the department of Theory of Public Finance in 2008, and Ph.D. degree from Manisa Celal Bayar University in the field of Public Finance in 2013. Primary research interests include public finance theory, fiscal law, theory of public finance. Uğur has national and international articles and book chapters published in Turkish and English. Selected published books include Sumerians to the Republic of Turkey, Historyof Finance; 16th and 18th Century The Impact of Changes in Socio-Economic Structure on Fiscal Structure in Ottoman Empire.E-mail: alparslanugur@kku.edu.tr, alparslanugur@hotmail.com | ORCID: https://orcid.org/0000-0001-8881-1745

Prof. Aslı Yenipazarlı serves as a faculty board member, head of department of economic development and ınternational economics, faculty member at the Department of Economics, Nazilli Faculty of Economics and Administrative Sciences, Aydin Adnan Menderes University, Aydin, Türkiye. Yenipazarlı completed undergraduate education at Hacettepe University in the department of Economics (English) in 1999, master's education at Aydin Adnan Menderes University in the department of Economics in 2003, and Ph.D. degree from Aydin Adnan Menderes University in the field of Economics in 2009. Primary research interests include ınternational economics, regional economics, globalization, ınternational political economy, ınternational economic organizations. Yenipazarlı has national and international articles and book chapters published in Turkish and English. Selected published books include World Economy in the 21st Century.E-mail: ayenipazarli@adu.edu.tr, asliseri@gmail.com | ORCID: https://orcid.org/0000-0002-5078-3037 | ResearcherID: 43600

Assoc. Prof. Hüseyin Kutbay serves as a faculty member at the Department of International Trade and Logistics, Faculty of Applied Sciences, Karamanoğlu Mehmetbey University, Karaman, Türkiye. Kutbay completed undergraduate education at Karadeniz Technical University in the department of Public Finance in 2008, master's education at Karadeniz Technical University in the department of Public Finance in 2013, and Ph.D. degree from Pamukkale University in the field of Public Finance in 2017. Primary research interests include public finance. Kutbay has national and international articles and book chapters published.
E-mail: hkutbay@kmu.edu.tr, hkutbay70@gmail.com | ORCID: https://orcid.org/0000-0002-8819-1846

Assoc. Prof. Cevat Tosun serves as a faculty member, department of public finance at the Department of Finance, Faculty of Economics and Administrative Sciences, Hitit University, Corum, Türkiye. Tosun completed undergraduate education at Hacettepe University in the department of Public Finance in 2011, and Ph.D. degree from Hacettepe University in the field of Public Finance in 2018. Primary research interests include public economics. Tosun has national and international articles and book chapters published in Turkish and English. Selected published books include Budget Deficits and Financing: An Assessment of the Turkish Economy; Global Climate Change and Environmental Taxes: An Assessment for Turkey; Determinants of Health Expenditures in Turkey; Assessment of the TR83 Region According to the Life Index; Theoretical and Applied Studies in Public Finance.
E-mail: cevattosun@hitit.edu.tr | ORCID: https://orcid.org/0000-0003-0179-9582

Yavuzer, Muhammed Taylan
Muhammed Taylan Yavuzer (Aydin, Türkiye) is an independent researcher.
ORCID: https://orcid.org/0000-0001-7808-8290

Res. Asst. Dr. Elyasa Aksoy serves as a research assistant at the Department of Finance, Faculty of Political Sciences, Aydın Adnan Menderes University, Aydın, Türkiye. Aksoy completed undergraduate education at Mersin University in the department of Management Information Systems in 2012, master's education at Aydın Adnan Menderes University in the department of Finance in 2017, and Ph.D. degree from Aydın Adnan Menderes University in the field of Finance in 2023. Primary research interests include social, human and administrative sciences.
E-mail: elyasa.aksoy@adu.edu.tr | ORCID: https://orcid.org/0000-0003-2224-7568

Lect. Dr. Nermin Yalçın serves as a lecturer at the Management and Organization, Karacasu Memnune Inci Vocational School, Aydin Adnan Menderes University, Aydin, Türkiye.
E-mail: nyalcin@adu.edu.tr | ORCID: https://orcid.org/0000-0002-3457-8981

Mine Gür (Corum, Türkiye) is an independent researcher. Gür completed undergraduate education at Afyon Kocatepe University in the department of Public Finance in 2011, master's education at Hitit University in the department of Public Finance in 2024. Primary research interests include public economics. Gür has national and international book chapters published. Selected published books include Budget Deficits and Financing: An Assessment of the Turkish Economy; Evaluation of the TR83 Region According to the Life Index.
E-mail: mine_1360@hotmail.com | ORCID: https://orcid.org/0000-0002-9861-9308

Murat Atakan Parmaksız (Karaman, Türkiye) is an independent researcher. Parmaksız completed undergraduate education at Karamanoğlu Mehmetbey University in the department of Business Administration in 2021, master's education at Karamanoğlu Mehmetbey University in the department of International Trade and Logistics in 2025.
E-mail: atakaaan70@gmail.com | ORCID: https://orcid.org/0009-0006-4802-2155

Ayşe Erinç Ergen (Izmir, Türkiye) is an independent researcher. Ergen completed undergraduate education at Dokuz Eylul University in the department of Labour Economics and Industrial Relations in 2000, master's education at Dokuz Eylul University in the department of Fiscal Law (With Thesis) in 2024. Primary research interests include university revolving fund enterprises, public hospital procurement processes, state supply office.
E-mail: erinc.ergen@deu.edu.tr, ayerer@gmail.com | ORCID: https://orcid.org/0000-0002-0915-1986

Prof. Ahmet Özen serves as a faculty member at the Public Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylul University, Izmir, Türkiye. Özen completed undergraduate education at Dokuz Eylul University in the department of Public Finance in 1999, master's education at Dokuz Eylul University in the department of Public Finance (With Thesis) in 2002, and Ph.D. degree from Dokuz Eylul University in the field of Public Finance in 2008. Primary research interests include budget and fiscal planning. Özen has national and international articles and book chapters published in Turkish and English. Selected published books include Budget Policy; Performance-Based Budgeting System and Its Applicability in Türkiye.
E-mail: ahmet.ozen@deu.edu.tr, hmozen@gmail.com | ORCID: https://orcid.org/0000-0002-9635-5134 | ResearcherID: Q-2307-2019 | Scopus ID: 25960264700

Sabriye Nur Güngüneş (Kirikkale, Türkiye) is an independent researcher. Güngüneş completed undergraduate education at Kirikkale University in the department of Public Finance in 2018, master's education at Kirikkale University in the department of Public Finance in 2022, and Ph.D. degree from Kirikkale University in the field of Public Finance. Primary research interests include tax psychology, public finance theory. Güngüneş has national and international articles published.
E-mail: gungunesnur.14@gmail.com | ORCID: https://orcid.org/0000-0001-7708-9670