Burçin Bozdoğanoğlu works as a professor of fiscal law at Bandırma Onyedi University, Faculty of Economics and Administrative Sciences, Department of Public
Finance, Bandırma, Turkey. She studied economics in Gazi University, Ankara,
Turkey. She holds a PhD on public finance from the Social Science Institute of Gazi
University. Her research interests include international taxation, tax law, tax criminal
law and shadow economy.
Adnan Gerçek is a professor of fiscal law at Bursa Uludağ University, Faculty of
Economics and Administrative Sciences, Department of Public Finance, Bursa,
Turkey. He has a PhD from the Social Science Institute of Uludağ University and is a
member of the Turkish Tax Council. His research focuses on tax administration, tax
collection procedure, taxpayers’ rights, tax responsibility, discretionary power of tax
administration and the e-taxation system.