Ahmet Gülmez graduated with a Master’s degree and a PhD in Economics from Sakarya University, Turkey. He is currently an Associate Professor at the same institution teaching macroeconomics, economic development and international economics. His academic interests include econometric model studies in the study of economics, especially international economics. He has published articles mostly on macroeconomic indicators. Furkan Beşel received a PhD from the Department of Public Finance at Sakarya University, Turkey. He is currently an Assistant Professor at the same institution teaching tax law, the Turkish taxation system and public finance. He has an interest, and has published, in the areas of tax law, taxation, macroeconomics, Islamic economics and finance.