Adnan Gerçek is Professor of Fiscal Law at Uludag University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Bursa, Turkey. He has a Ph.D. from Uludag University Social Science Institute. His research focuses on tax administration, tax collection procedure, taxpayers’ rights, tax responsibility, discretionary power of tax administration, and the e-taxation system.Sacit Hadi Akdede is Professor of Economics at Adnan Menderes University, Turkey. He is the chair of the Department of Public Finance. He has a Ph.D. from Vanderbilt University, USA. His research centers on cultural economics, empirical public economics, and political economy.