Yunus Emre YAYLA was born in Kocaeli/Karamürsel in 1989. He graduated from Uludağ University Faculty of Economics and Administrative Sciences, Department of Public Finance in 2013. He completed his master's degree in 2018 at Uşak University, Institute of Social Sciences, Department of Public Finance. He still continues his doctorate education in Afyon Kocatepe University, Institute of Social Sciences, Department of Public Finance.