Altuğ Murat Köktaş is a Prof Dr of Department of Public Finance at Ankara University, Türkiye. His scholarly interests fiscal policy, energy policy, health economics, and economic history. He completed his PhD in Public Finance at Ankara University in 2014. Köktaş has published numerous articles and book chapters. Ali Gökhan Gölçek , PhD, is an Assistant Professor in the Department of Public Finance at the Faculty of Economics and Administrative Sciences, Niğde Ömer Halisdemir University, Türkiye. His research interests include public finance theory, fiscal policies, environmental economics, poverty, energy economics, and tax policies. In recent years, he has particularly focused on sustainable development, digital poverty, the economics of aging, and the green economy. Gölçek has published numerous articles in national and international peer-reviewed journals and also serves as an editor and reviewer, contributing to various book projects as both author and editor.