{"id":4867,"date":"2018-09-25T17:58:51","date_gmt":"2018-09-25T14:58:51","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/doc-dr-memduh-aslan\/"},"modified":"2026-01-04T04:41:48","modified_gmt":"2026-01-04T01:41:48","slug":"prof-dr-memduh-aslan","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4867","title":{"rendered":"Prof. Dr. Memduh ASLAN"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4867\" class=\"elementor elementor-4867\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8b62f16 animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"8b62f16\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8a3414f e-flex e-con-boxed e-con e-parent\" data-id=\"8a3414f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af0ac4b elementor-widget elementor-widget-heading\" data-id=\"af0ac4b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prof. Dr. Memduh ASLAN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-19f7971 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"19f7971\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c776a7c\" data-id=\"c776a7c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-44549b3\" data-id=\"44549b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-ddfec4b elementor-section-height-min-height elementor-section-content-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"ddfec4b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-80246c3 member-info\" data-id=\"80246c3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fbedda elementor-widget elementor-widget-heading\" data-id=\"8fbedda\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prof. Dr. <br>Memduh ASLAN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a51972 elementor-widget elementor-widget-heading\" data-id=\"9a51972\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ankara - 1993<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-dfdc5f9\" data-id=\"dfdc5f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-aef039e e-flex e-con-boxed e-con e-parent\" data-id=\"aef039e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b087717 e-con-full e-flex e-con e-child\" data-id=\"b087717\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc0d79c elementor-widget elementor-widget-text-editor\" data-id=\"fc0d79c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<table>\n<tbody>\n<tr>\n<td><b>Akademik Ge\u00e7mi\u015f<\/b><\/td>\n<\/tr>\n<tr>\n<td>Lisans :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n<tr>\n<td>Y\u00fcksek Lisans :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n<tr>\n<td>Doktora :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n<tr>\n<td>Telefonu :&nbsp;0 (342) 211 80 80 &#8211; 1324<\/td>\n<\/tr>\n<tr>\n<td>E-Posta :&nbsp;<a href=\"mailto:memduh.aslan@hku.edu.tr\">memduh.aslan@hku.edu.tr<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div>&nbsp;<\/div>\n<div><b>K\u0131sa \u00d6zge\u00e7mi\u015f<\/b><\/div>\n<div>Ankara Maliye Okulu (1993) mezundur, mecburi Hizmetini 4 y\u0131l Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 vergi dairelerinde farkl\u0131 birimlerde tamamlad\u0131, Dokuz Eyl\u00fcl Hukuk Fak\u00fcltesinden (1997) mezun olduktan sonra \u0130zmir Barosunda Avukatl\u0131k Staj\u0131n\u0131 Tamamlad\u0131 (1998), Ba\u011f\u0131ms\u0131z Denetim \u015eirketlerinde 20\u2019si halka a\u00e7\u0131k olmak \u00fczere yakla\u015f\u0131k 200 sanayici firman\u0131n sermaye piyasas\u0131 ve vergi mevzuat\u0131 uyumlulu\u011fu konusunda denetim ve dan\u0131\u015fmanl\u0131k faaliyetini y\u00fcr\u00fctt\u00fc, Serbest Muhasebeci Mali M\u00fc\u015favir (2001) unvan\u0131 ald\u0131, 2002 y\u0131l\u0131ndan itibaren serbest Avukatl\u0131k faaliyetinin yan\u0131nda akademik \u00e7al\u0131\u015fmalar\u0131na devam etti, 2005 y\u0131l\u0131nda Marka Vekilli\u011fi ve Patent Vekilli\u011fi unvanlar\u0131n\u0131, 2008 y\u0131l\u0131nda Ankara \u00dcniversitesi Bankac\u0131l\u0131k Enstit\u00fcs\u00fcnde Uluslararas\u0131 Ticari S\u00f6zle\u015fmeler, Rekabet Hukuku ve Enerji Hukuku sertifika programlar\u0131n\u0131 tamamlad\u0131, 2012-2021 y\u0131llar\u0131nda Hasan Kalyoncu \u00dcniversitesi Hukuk Fak\u00fcltesinde, 2022 y\u0131l\u0131ndan itibaren Kocaeli \u00dcniversitesi Hukuk Fak\u00fcltesinde tam zamanl\u0131 \u00f6\u011fretim \u00fcyesidir. Maliyesi-Mali Hukuk alan\u0131nda Y\u00fcksek Lisans (2001), Doktora (2008) programlar\u0131n\u0131 Dokuz Eyl\u00fcl \u00dcniversitesinde tamamlad\u0131 ve Do\u00e7ent (2018) unvan\u0131n\u0131 ald\u0131. K\u0131r\u0131kkale \u00dcniversitesi Teknopark\u0131nda e\u011fitim ve hukuk teknolojileri alan\u0131nda 2 farkl\u0131 proje y\u00fcr\u00fctt\u00fc, finansal teknoloji alan\u0131nda 2 adet patent ba\u015fvurusu bulunmaktad\u0131r. 2025 y\u0131l\u0131nda Kocaeli \u00dcniversitesinde profes\u00f6r oldu. Halen Kocaeli \u00dcniversitesi Hukuk Fak\u00fcltesi Dekan\u0131 olarak g\u00f6rev yapmaktad\u0131r. Alt\u0131npuan, Stepara ve Casua adl\u0131 projelerin mimar\u0131d\u0131r.&nbsp;<\/div>\n<div>&nbsp;<\/div>\n<div>&nbsp;<\/div>\n<div><b>Ara\u015ft\u0131rma Konular\u0131<\/b><\/div>\n<div>\n<p>\u0130ktisat Politikas\u0131, \u0130ktisat Teorisi, Bilim ve Teknoloji Politikas\u0131 \u00c7al\u0131\u015fmalar\u0131, Hukuk, Ticaret Hukuku, \u0130dare Hukuku, Ekonomi Hukuku, Vergi Hukuku, Bili\u015fim Hukuku, \u00c7al\u0131\u015fma Ekonomisi, Sosyal Politika ve Sosyal G\u00fcvenlik, Maliye Teorisi, Mali Hukuk, B\u00fct\u00e7e ve Mali Planlama, Mali \u0130ktisat, Bankac\u0131l\u0131k &#8211; Sigortac\u0131l\u0131k, Bankac\u0131l\u0131k ve Finans, Bankac\u0131l\u0131k, Sigortac\u0131l\u0131k, Finans Ekonomisi, Finansman, Para-Banka, Para- Sermaye ve Finansal Kurumlar, Muhasebe ve Denetim, Bilgi ve Belge Y\u00f6netimi<\/p>\n<\/div>\n<div>&nbsp;<\/div>\n<div><b>Akademik \u00d6zge\u00e7mi\u015f<\/b><\/div>\n<div>Hasan Kalyoncu \u00dcniversitesi<\/div>\n<p>Kocaeli \u00dcniversitesi Hukuk Fa<span style=\"text-align: var(--text-align); background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-size: inherit; font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">k\u00fcltesi<\/span><\/p>\n<div>\n<div><b>Yaz\u0131lan uluslararas\u0131 kitaplar veya kitaplarda b\u00f6l\u00fcmler<\/b><\/div>\n<div>&nbsp;<\/div>\n<div>\n<table border=\"1\" rules=\"all\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<th scope=\"col\">S\u0131ra<\/th>\n<th scope=\"col\">Tarihi<\/th>\n<th scope=\"col\">\u0130\u00e7erik<\/th>\n<\/tr>\n<tr>\n<td align=\"center\">1<\/td>\n<td>2010<\/td>\n<td>Vergi \u0130htilaf Haritas\u0131 Gaziantep Vergi Mahkemeleri (2010)., ASLAN MEMDUH, Salmat Bas\u0131n Yay\u0131nc\u0131l\u0131kSalmat Bas\u0131n Yay\u0131nc\u0131l\u0131k, Bas\u0131m say\u0131s\u0131:1, Sayfa Say\u0131s\u0131 113, ISBN:978-605-86088-0-1<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">2<\/td>\n<td>2008<\/td>\n<td>T\u00fcrk vergi sisteminde cezai yapt\u0131r\u0131mlar\u0131n etkinli\u011fi (2008)., ASLAN MEMDUH, MAL\u0130YE VE HUKUKMAL\u0130YE VE HUKUK, Bas\u0131m say\u0131s\u0131:1, Sayfa Say\u0131s\u0131 380, ISBN:978-9944-719-22-3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div>&nbsp;<\/div>\n<div><b>Ulusal hakemli dergilerde yay\u0131mlanan makaleler<\/b><\/div>\n<div>&nbsp;<\/div>\n<div>\n<table border=\"1\" rules=\"all\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<th scope=\"col\">S\u0131ra<\/th>\n<th scope=\"col\">Tarihi<\/th>\n<th scope=\"col\">\u0130\u00e7erik<\/th>\n<\/tr>\n<tr>\n<td align=\"center\">1<\/td>\n<td>2014<\/td>\n<td>Vergilendirmede Tebligat Sorunlar\u0131:Muhatab\u0131n Adreste Yoklu\u011fu. Legal Mali Hukuk, 10(112), 3-18<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">2<\/td>\n<td>2014<\/td>\n<td>Kar\u015f\u0131 Vekalet \u00dccretlerinde Katma De\u011fer Vergisi Meselesi. T\u00fcrkiye Barolar Birli\u011fi Dergisi(114), 275-292<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">3<\/td>\n<td>2014<\/td>\n<td>Kentsel Rantlar\u0131n Vergilendirilmesi. Ankara Barosu Dergisi, 72(201\/3), 115-134<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">4<\/td>\n<td>2014<\/td>\n<td>Vergilendirmede Elektronik Belgelerin Siyaset, Ekonomi ve Y\u00f6netim Ara\u015ft\u0131rmalar\u0131 Dergisi, 2(3), 21-58<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">5<\/td>\n<td>2013<\/td>\n<td>Vergi Yarg\u0131s\u0131nda: Tek Dilek\u00e7e \u0130le Birden Fazla \u0130\u015fleme Dava A\u00e7\u0131lmas\u0131. Lebib Yalk\u0131n (109), 138-145<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">6<\/td>\n<td>2013<\/td>\n<td>Vergi Uygulamalar\u0131nda Konut Ve Daire Kavram\u0131. Legal Mali Hukuk(97), 3-24<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">7<\/td>\n<td>2012<\/td>\n<td>Serbest B\u00f6lgelerden Yurt \u0130\u00e7ine Yap\u0131lan \u0130thalatlarda Geriye D\u00f6n\u00fck KKDF Uygulamas\u0131 \u0130dari \u0130tiraz ve Yarg\u0131 S\u00fcreci Y\u00f6n\u00fcnden Karma\u015f\u0131k Bir G\u00f6r\u00fcn\u00fcm \u00c7izmektedir, Lebib Yalk\u0131n(108), 85-90<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">8<\/td>\n<td>2012<\/td>\n<td>Vergi Tahsilat\u0131nda Yeni Strateji: Vergi Psikolojisi. Dayan\u0131\u015fma (116), 73-76<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">9<\/td>\n<td>2012<\/td>\n<td>Katma De\u011fer Vergisi Kanunu\u2019nun Ruhu: \u0130ndirim M\u00fcessesesi ve Verginin Yans\u0131mas\u0131. Lebib Yalk\u0131n (104), 136-138<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">10<\/td>\n<td>2012<\/td>\n<td>Sigorta Prim Anaparalar\u0131 \u00dczerinden Yap\u0131lan Stopajlarda Yeni Perde. Lebib Yalk\u0131n (100), 266-290<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">11<\/td>\n<td>2012<\/td>\n<td>Kay\u0131t D\u0131\u015f\u0131l\u0131k \u0130le Hukuki M\u00fccadele. Vergi D\u00fcnyas\u0131(365), 182-193<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">12<\/td>\n<td>2011<\/td>\n<td>\u0130dari Yarg\u0131da Usul Ekonomisi, Ba\u011flant\u0131, Do\u011fal Hakim \u0130lkesi \u00c7eki\u015fmesi. Vergi D\u00fcnyas\u0131 (362), 116-127<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">13<\/td>\n<td>2011<\/td>\n<td>Miras\u00e7\u0131lar\u0131n Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu. Marmara \u00dcniversitesi Hukuk Fak\u00fcltesi Hukuk Ara\u015ft\u0131rmalar\u0131 Dergisi, 17(34), 127-144<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">14<\/td>\n<td>2009<\/td>\n<td>Gelir, Kurumlar ve KDV Kanunlar\u0131 D\u00fczenlemeleri \u00c7er\u00e7evesinde &#8220;Hisse Senedi&#8221; ve &#8220;\u0130\u015ftirak Hissesi&#8221; Sat\u0131\u015flar\u0131 ile &#8220;\u0130lm\u00fchaber&#8221; lerin Durumu. Lebib Yalk\u0131n (70), 281-288<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">15<\/td>\n<td>2009<\/td>\n<td>\u015eirket Y\u00f6netim Kurulu \u00dcyeli\u011fi Sona Eren Kanuni Temsilcinin \u00d6denmeyen Anonim \u015eirket Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu. Mali Pusula(51), 45-52<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">16<\/td>\n<td>2008<\/td>\n<td>Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Davalar\u0131nda G\u00f6revli Mahkeme ve Daha \u00d6nce A\u00e7\u0131lan Davalar\u0131n Ak\u0131beti. Mali Pusula (44), 20-23.<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">17<\/td>\n<td>2008<\/td>\n<td>Vergi Hukukunda Delil Sistemi: \u0130fade, \u0130krar ve Beyan\u0131n Delil Niteli\u011fi. Mali Pusula (43), 20-28<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">18<\/td>\n<td>2008<\/td>\n<td>Vergi \u0130htilaflar\u0131nda Yeni Bir D\u00f6nem: Nisbi Vekalet \u00dccretinin Olas\u0131 Etkileri. Mali Pusula (42), 20-23<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">19<\/td>\n<td>2008<\/td>\n<td>\u0130ade Al\u0131namayan Sipari\u015f Avanslar\u0131nda \u015e\u00fcpheli Alacak Kar\u015f\u0131l\u0131\u011f\u0131 Ayr\u0131lma Meselesi Mali Pusula (41), 56-59<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">20<\/td>\n<td>2008<\/td>\n<td>5736 Say\u0131l\u0131 Baz\u0131 Kurum Alacaklar\u0131n\u0131n Uzla\u015fma Usul\u00fc ile Tahsili Hakk\u0131nda Kanun Af Niteli\u011finde midir? Bir De\u011ferlendirme. Dayan\u0131\u015fma(101), 68-74<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">21<\/td>\n<td>2008<\/td>\n<td>Enerji Piyasas\u0131n\u0131n \u0130dari Para Cezalar\u0131na \u0130li\u015fkin H\u00fck\u00fcmlerinde Yap\u0131lan De\u011fi\u015fiklikler, Mali Pusula (39), 48-61.<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">22<\/td>\n<td>2008<\/td>\n<td>Enerji Piyasas\u0131nda Cezai Nitelikteki &#8220;Ulusal Marker Bedeli&#8221;nin Do\u011fu\u015fu ve De\u011ferlendirilmesi. Mali Pusula (38), 40-47<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div>7.5 Ulusal bilimsel toplant\u0131larda sunulan ve bildiri kitab\u0131nda bas\u0131lan bildiriler<\/div>\n<div>&nbsp;<\/div>\n<div>\n<table border=\"1\" rules=\"all\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<th scope=\"col\">S\u0131ra<\/th>\n<th scope=\"col\">Tarihi<\/th>\n<th scope=\"col\">\u0130\u00e7erik<\/th>\n<\/tr>\n<tr>\n<td align=\"center\">1<\/td>\n<td>2014<\/td>\n<td>Vergilendirmede Elektronik Belgelerin Hukuki Ge\u00e7erliliklerinin De\u011ferlendirilmesi, T\u00fcrkiye 29. Maliye Sempozyumu<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">2<\/td>\n<td>2011<\/td>\n<td>Miras\u00e7\u0131lar\u0131n Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu. Marmara \u00dcniversitesi Vergi Hukuku Toplant\u0131s\u0131<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">3<\/td>\n<td>2010<\/td>\n<td>Kay\u0131t D\u0131\u015f\u0131l\u0131k \u0130le Hukuki M\u00fccadele. Kay\u0131t D\u0131\u015f\u0131 Ekonomi, Kamu Maliyesinde De\u011fi\u015fim ve Yeni Maliye<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div><b>&nbsp;<\/b><\/div>\n<div><b>Projeler<\/b><\/div>\n<div>&nbsp;<\/div>\n<div>\n<table border=\"1\" rules=\"all\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<th scope=\"col\">S\u0131ra<\/th>\n<th scope=\"col\">Tarihi<\/th>\n<th scope=\"col\">\u0130\u00e7erik<\/th>\n<\/tr>\n<tr>\n<td align=\"center\">1<\/td>\n<td>2012<\/td>\n<td>Gaziantep Vergi Mahkemeleri Yetki \u00c7evresi Vergi \u0130htilaf Haritas\u0131, Vergi mahkemelerinde a\u00e7\u0131lan davalar\u0131n t\u00fcm veriler \u00fczerinden de\u011ferlendirilmesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div>&nbsp;<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e1a5c86 e-flex e-con-boxed e-con e-parent\" data-id=\"e1a5c86\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87dde8d elementor-widget elementor-widget-heading\" data-id=\"87dde8d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">B\u0130L\u0130M\u0130NSANI Mezunlar\u0131m\u0131z<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a46dad8 elementor-posts--align-center elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"a46dad8\" data-element_type=\"widget\" data-settings=\"{&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:28,&quot;sizes&quot;:[]},&quot;pagination_type&quot;:&quot;prev_next&quot;,&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4309 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz category-gurur-tablosu\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4309\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"259\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/01\/z_bildirici-300x259.png\" class=\"attachment-medium size-medium wp-image-3860\" alt=\"\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/01\/z_bildirici-300x259.png 300w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/01\/z_bildirici-768x664.png 768w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/01\/z_bildirici.png 910w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4309\" >\n\t\t\t\tProf. Dr. Z\u0130yaett\u0130n B\u0130LD\u0130R\u0130C\u0130\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4287 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4287\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2023\/04\/auyalcin-300x199.jpeg\" class=\"attachment-medium size-medium wp-image-3739\" alt=\"\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2023\/04\/auyalcin-300x199.jpeg 300w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2023\/04\/auyalcin-768x508.jpeg 768w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2023\/04\/auyalcin.jpeg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4287\" >\n\t\t\t\tProf. Dr. Ahmet U\u011fur Yal\u00e7\u0131n\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4290 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz category-gurur-tablosu\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4290\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"150\" height=\"200\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2008\/12\/cca.jpg\" class=\"attachment-medium size-medium wp-image-4289\" alt=\"Co\u015fkun Can AKTAN\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4290\" >\n\t\t\t\tProf. Dr. Co\u015fkun Can Aktan\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4292 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz category-gurur-tablosu\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4292\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"282\" height=\"300\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2008\/12\/senolbabuscu-e1695243228973-282x300.jpg\" class=\"attachment-medium size-medium wp-image-8666\" alt=\"\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2008\/12\/senolbabuscu-e1695243228973-282x300.jpg 282w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2008\/12\/senolbabuscu-e1695243228973.jpg 374w\" sizes=\"(max-width: 282px) 100vw, 282px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4292\" >\n\t\t\t\tPROF. Dr. \u015eenol Babu\u015fcu\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4312 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz category-gurur-tablosu\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4312\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"158\" height=\"160\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/02\/adnan_celik.jpeg\" class=\"attachment-medium size-medium wp-image-4310\" alt=\"Prof. Dr. Adnan \u00c7EL\u0130K\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4312\" >\n\t\t\t\tProf. Dr. Adnan \u00c7EL\u0130K\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4328 post type-post status-publish format-standard has-post-thumbnail hentry category-bilim-insanlarimiz category-gurur-tablosu\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4328\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"266\" height=\"300\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/05\/turgutcuruk-266x300.jpg\" class=\"attachment-medium size-medium wp-image-8495\" alt=\"\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/05\/turgutcuruk-266x300.jpg 266w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/05\/turgutcuruk.jpg 330w\" sizes=\"(max-width: 266px) 100vw, 266px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4328\" >\n\t\t\t\tProf. Dr. Turgut \u00c7\u00dcR\u00dcK\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"4\" data-next-page=\"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F4867&#038;paged=2\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span class=\"page-numbers prev\">&laquo; \u00d6nceki<\/span>\n<a class=\"page-numbers next\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F4867&#038;paged=2\">Sonraki &raquo;<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Prof. Dr. Memduh ASLAN Ankara &#8211; 1993 Akademik Ge\u00e7mi\u015f Lisans :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi Y\u00fcksek Lisans :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi Doktora :&nbsp;Dokuz Eyl\u00fcl \u00dcniversitesi Telefonu :&nbsp;0 (342)<\/p>\n","protected":false},"author":1,"featured_media":8652,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[44,42],"tags":[],"class_list":["post-4867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilim-insanlarimiz","category-gurur-tablosu"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4867"}],"version-history":[{"count":17,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4867\/revisions"}],"predecessor-version":[{"id":20243,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4867\/revisions\/20243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/8652"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}