Current Perspectives in Public Finance

Selçuk İpek is professor of Public Finance Theory at Çanakkale Onsekiz Mart University, faculty of Economics and Administrative Sciences, Department of Public Finance, Çanakkale, Turkey. He has a Ph.D. from İstanbul University Social Science Institute and is Head of the Department of Public Finance. His research centers on tax psychology, local taxation, history of public finance, and tax amnesty.

Adnan Gerçek is professor of Fiscal Law at Bursa Uludağ University, faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. 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.