Özkan Zülfüoğlu, Associate Professor, Department of Public Finance, Faculty of Economics, Marmara University. He received his MA and PhD degree in Public Finance from Marmara University. He was a visiting researcher at the Department of Economics and Finance at the University of Southern Illinois Edwardsville in USA between October 2011 and October 2012. The courses he teaches are Theory of Public Finance, Public Sector Economics, Regulatory State and Regulation, Public Debt and International Public Finance. Özkan Zülfüoğlu’s research activities concern in the areas of regulation theories, fiscal policy, taxation, political economy and education.