Kemal Cebeci is a lecturer at Marmara University in Turkiye in the Faculty of Economics. He teaches public economics, the theory of public finance, and fiscal history in B.A., master, and PhD programs. He has published and presentations in various journals and international conferences, with his researches focus on; tax policy, fiscal policy, tourism, corruption, debt crisis, corporate income tax, etc.Muhammed Veysel Kaya is a professor at Ankara Haci Bayram Veli University, Türkiye. He teaches macroeconomics and central banking in postgraduate and PhD programs. His research interests encompass macroeconomics, banking, monetary policy and economic growth.