Dr. Tamer Budak is a Professor of Tax (Fiscal) Law at Alanya Alaaddin Keykubat University, Antalya, Turkey. He holds a Ph.D. from the Marmara University’s Department of Public Finance, a Master of Economics from Akdeniz University’s Faculty of Economy, and undergraduate from Karadeniz Teknik University’s Department of Public Finance, Turkey. Tamer has taught modules related to domestic and international taxation for many years. At the same time, his area of research also relates to tax administration and compliance, simplification, tax theory, and behavioral taxation.