C U R R I C U L U M V I T A E
Name:Mustafa Ali SARILI
Date of Birth:March 17, 1970
Gender:Male
Place of Birth:Izmir, Turkey
Marital Status:Married
Nationality:Turkish
Contact Information:Department of Public Finance, The Faculty of Aydin Economics, Adnan Menderes University, Aydin, Turkey
Tel: 90 0 256 218 20 00 / 1377
E-mail: ;
Current Position:Professor of Public Finance Department,
Dean of Aydin Economics Faculty,
Vice Rector of Adnan Menderes University,
Aydin- Turkey
Education: PhD in Public Finance,
The Institute of Social Sciences, Dokuz Eylul University,
Izmir, Turkey, March - 2002
Dissertation: ‘Stoppage at the Sources on Taxes Levied on Income in Turkey’ (in Turkish)
MSc in Fiscal Studies,
School of Social Sciences, Bath University,
Bath, The United Kingdom, December - 1996
Dissertation: ‘Evaluation of Value Added Tax: A Case Study of Turkey’
BSc in Public Finance,
Faculty of Political Sciences, Istanbul University,
Istanbul, Turkey, September - 1993
Work Experience:
Position / Employer / From / ToProfessor / Adnan Menderes University / June 2012 / Date
Associated Professor / Afyon Kocatepe University / October 2006 / June 2012
Assistant Professor / Afyon Kocatepe University / January 2003 / October 2006
Research Assistant / Afyon Kocatepe University / May 2002 / January 2003
Research Assistant / Dokuz Eylul University / August 1998 / May 2002
Research Assistant / Afyon Kocatepe University / March 1994 / August 1998
Personal Skills:
Computer Literacy: Competent with Microsoft Office, Word, Excel and Minitab
Linguistic Ability/Languages: Turkish (native), English
Research Interests: Public Finance, Fiscal Law, Tax Systems and Tax Law
PUBLICATIONS
PublishedBooks:
SARILI, M. A. (2015) Turkish Tax System (in Turkish), Hermes Publication, Ankara, (368 pages)
SARILI, M. A. (2012)Turkish Tax System and Applications (in Turkish), Hermes Publication, Ankara, (593 pages)
GERCEK, A., SARILI, M. A. & TEZCAN, K. (2006)According to the Number of 5345 Law, Evaluation of Reorganised of Revenue Administration and Tax Audit and Suggestions(in Turkish), The Publications of Revenue Controller Society, Ankara, (69 pages)
SARILI, M. A. (2004) The Responsibility in The Turkish Tax Law(in Turkish), Kazanci Law Publication, Istanbul, (292 pages)
SARILI, M. A. (2004) The Problems of Tax Audit In Turkey and Reorganised of Revenue Administration and Tax Audit and the Suggested Regulations to Solve These Problems (in Turkish), Istanbul Chamber of Commerce Publication, publication No: 2003-41, Istanbul, (179 pages)
Published Articles:
SARILI, M. A.(2011) Structure Of Private Pension System in Turkey, Its Operations And The Taxational Advantages Of This System To Private Pension Funds,Bankers Journal,Publication No: 78, September, pp. 35-55
SARILI, M. A.(2011) Comment in Turkish Tax Law, TaxWorld, Publication No: 78, October, pp. 78-85
SARILI, M. A.(2011) Evaluation of Individual Retirement Payments By The Participants And Returns To Those Who Leave The Private Pension System in Taxation Perspective, Journal of Tax Issues, Publication No: 272, May, pp. 71-88
SARILI, M. A.(2011) Resolving of Tax Errors in Turkish Tax Law Through Correction I, Approach Journal, Publication No: 225, September, pp. 20-25Resolving of Tax Errors in Turkish Tax Law Through Correction II, Approach Journal, Publication No: 226, October, pp. 36-41; Resolving of Tax Errors in Turkish Tax Law Through Correction III, Approach Journal, Publication No: 227, November, pp. 37-40
SARILI, M. A., Keramettin TEZCAN and Adnan GERÇEK (2006) Comparative Structure of the Tax Administration in OECD Countries and The Evaluation of Restructuring of Revenue Administration in Turkey, Journal of Tax Issues, Publication No: 213, June, pp. 100-126
SARILI, M. A.(2004)Türkiye’de Etkin Bir Vergi Denetiminin Gerçekleştirilebilmesi İçin Neler Yapılmalıdır? (What should be done to be able to perform an Effective Tax Audit in Turkey?), Vergi Sorunları Dergisi (Journal of Tax Issues), Publication No: 190, July, pp. 95-125
SARILI, M. A. (2003) Tax Inspection in Turkey (in Turkish) Journal of Taxpayer, No: 125-126, May-June, pp. 203-215, pp. 235-251
SARILI, M. A. (2003) How Revenue Authority Should Be Reorganised to Ensure Efficiency in Tax Collection of Turkey (in Turkish) Journal of Tax World, No: 262, June, pp. 201-222
SARILI, M. A. (2003)The Problems of Tax Audit In Turkey and the Suggested Regulations to Solve These Problems (in Turkish) Journal of Accounting and Audit, May, No: 9, pp. 101-134
SARILI, M. A. (2003)Value Added Tax in Turkey,Ankara University, Journal of Political Sciences, pp. 571-583
SARILI, M. A. (2002)The Application of Value Added Tax in the Supply of House(in Turkish), Journal of Taxpayer, No: 118, October, pp. 76-85
SARILI, M. A. (2002)The Reasons, Effects, Size of Unrecorded Economy and the Necessary Precautions Recording Unrecorded Economy (in Turkish), Journal of Bankers, No: 41, June, pp. 32-50
SARILI, M. A. (2001)Are the Conditions for Ricardian Equivalence Theorem Likely to Hold in Developing Countries? Gazi University, Journal of Economics and Administrative Sciences, Vol: 3, No: 1, pp. 199-206
SARILI, M. A. (2001)The Taxation and Declaration of Interest Income (in Turkish), Journal of Tax World, No: 235, March, pp. 144-153
SARILI, M. A. (2000)Special Expenditure Allowance (in Turkish),Journal of Taxpayer, No: 96, December, ss. 198-237
SARILI, M. A. (2000)The Effects of VAT on the Turkish Economy, Atatürk University, Journal of Economics and Administrative Sciences, Vol: 14, No: 1, pp. 75-85
SARILI, M. A. (2000)What Kind of Changes Should Be Made in the Tax Administration of Turkey for the Benefit of Taxpayers and Public?,Marmara University, Journal of Economics and Administrative Sciences, pp. 397-400
SARILI, M. A. (2000) The Taxation of Wages (in Turkish), Journal of Tax Issues, No: 136, January, pp. 78-102
SARILI, M. A. (1999) Evaluation of The Turkish Value Added Tax, Yapı Kredi Economic Review, Vol: 10, No: 2, pp. 67-84
SARILI, M. A. (1999) How A Host Country Should Design Its Tax Policy to Maximise the Gain from An Inflow of Foreign Investment?Celal Bayar University, Journal of Economics and Administrative Sciences, No: 5, pp. 359-366
SARILI, M. A. (1999) Is the Value Added Tax A Superior Sales Tax in All Sales Taxes? Dokuz Eylul University, Journal of Economics and Administrative Sciences, Vol: 14, No: 2, pp. 53-76
SARILI, M. A. (1999) The Taxation and Declaration of Real Estate Income (in Turkish),Journal of Tax World, No: 214, June, pp. 164-181
THE REFEREE IN NATIONAL SCIENTIFIC JOURNAL
- Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi(Erciyes University Journal of Economics and Administrative Sciences)
- Vergi Sorunları Dergisi (Journal of Tax Issues)
- Vergi Raporu Dergisi (Journal of Tax Reports)
- Bankacılar Dergisi (Bankers Journal)
- Gümrük ve Ticaret Dergisi (Journal of Customs and Commerce)