Prof. Filiz Giray

Department of Public Finance, Uludag University,Turkey

Full professor



1994 Ph.D., University of Uludag in Bursa, Turkey.

1989 M.D., University of Uludag in Bursa, Turkey.

Publications (Selected)


  1. Giray F (Winter, 2006), “Privatisation and Market Liberalisation of Telecommunications in Turkey”, Telecommunications Journal of Australia, 56(2), 65-75.
  2. Giray, F. (August, 2007), “The Privatization and Liberalization of Telecommunications: A Comparative Analysis for Turkish Telecommunications Sector”, European Journal of Scientific Research, 17(4), 546-559.
  3. Giray, F., Gerçek, A., Oğuzlar, A. and Tüzüntürk, S. (2009), “The Effects of Taxation on Mobile Phones: a Panel Data Approach”, International Journal of Mobile Communications, 7(5), 594-613.
  4. Sevüktekin, M., Giray, F. and Nargeleçekenler, M. (2010), “A Cross-Country Comparison of Corruption and Public Expenditures: A Panel Data Approach”, International Journal of Public Administration, 33, 140-150.
  5. Nargeleçekenler, M., Giray, F., (October, 2013), “The Twin Deficits Hypothesis for the U.S.and Turkey: An Empirical Analysis”, Business and Economics Research Journal, 4(4), 1-23.
  6. Giray, F. (Fall, 2013), “The Trips Agreement from the Perspective of Developing Countries”, Turkish Studies, 8(12), 543-553.
  7. Giray, F., Gerçek, A., Aydoğdu, C. (2015), “Factors Determining Taxpayers’ Perception Towards Tax Fairness: The Structural Equation Model For Turkey”, International Journal of Economics and Finance Studies, 7(1-2), 17-38.
  8. Giray, F., Çınar, M., Güzel, S. (May, 2015), R&D in Function of Direct Public Supports to SMEs: An Exploratory Study in Turkey”, Economic Review: Journal of Economics and Business, XIII (1), 29-36.
  9. Giray, F., Çınar, M. (Sep-Dec., 2017), “The Impact on Unemployment of Social Security Contributions: the Empiricial Analysis in Turkey”, European Journal of Multidisciplinary Studies, 6(1), 142-150.
  10. Tüzüntürk, S., İnam, B., Giray, F. (2018)” Analyzing the Relationship between Foreign Direct Investment and Privatization in the European Union Founder Nations by Using Panel Data Approach”, Panoeconomicus, 65 (5), 587-607.
  11. Gerçek, A., Giray, F., Demirbaş, T., Oğuzlar, A., Yüce, M. (2015), “The Factors Influencing Taxpayes’ Acceptence of E-Taxation System”, Handbook of Research on Strategic Developments and Regulatory Practice in Global Finance, (Ed. Olgu, Ö – Dinçer, H. – Hacıoğlu, Ü.) Hershey, PA. USA, IGI Global.ISBN No:978-1-4666-7289-5.
  12. Giray, F. (2019) “The Impacts of Digitalization of Tax Administration on the Complexity of Tax System: OECD Countries Example”, Critical Debates in Public Finance, eds. Adnan Gerçek, Metin Taş, Berlin, Peter Lang GmbH, 95-112. ISBN 978-3-631-81074-3 (Print) E-ISBN 978-3-631-81349-2.
  13. Giray, F. (2020) “The Link between Effective Tax Rates and Foreign Direct Investment for Turkey”, Current Researches in Economics and Administrative Sciences, Ed. Yüksel Akay Unvan, İbrahim Serbestoğlu, Ivpe Cetinje, Montenegro, 268-293, ISBN 978-9949-46-025-9.
  14. Giray, F. (23-25 November, 2006), “The Privatization and Liberalization of Telecommunications: A Comparative Analysis for Turkish Telecommunications Sector”, Management International(MIC) Portoroz/Slovenya, 899-910.
  15. Giray, F. (September 25-28, 2008), “Knowledge Economics From A Global Public Good Perspective: In Digital Markets”, 2008 Networking and Electronic Commerce Research Conference Riva De Garda/Italy, 320-329.
  16. Tatlıoğlu, İ. and F. Giray (November, 26-29 2008), “Knowledge From point view of Externalities and Intervention of Government”, 2008 Management International(MIC)Barcelona /Spain, 1-9.
  17. Giray, F. and Nargeleçekenler, M. (18-20 March, 2011), “The Twin Deficits Hypothesis For The U.S. And Turkey: An Empirical Analysis”, Midwest Economics Association Conference, St. Louis/ The U.S.
  18. Giray, F., Çınar, M., Güzel, S. (22-27 October, 2014), “The Using Level 0f R&D Towards Direct Supports of SMEs: An Exploratory Study In Turkey”, EBES Conference, Barcelona /Spain.
  19. Giray, F., İnam, B., Tüzüntürk, S. (Ekim, 2016), “Dynamic Analysis of Corruption and Public Debt Relationship: The Case of Turkey”, 2nd International Annual Meeting of Sosyoekonomi Society, Amsterdam, on October 28-29, 2016, 31-36.
  20. Giray, F., “Social Security Contibutions As Payroll Tax and the Shadow Economy: A Comparison Between EU Countries and Turkey”, 5th International Conference on Policy Research Trends Nice 2017, 17.

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