He received the doctorate degree on fiscal law from University of Marmara. He had an experience as assistant of custom advisor, accounting specialist till passing through to audit sector. He worked as an auditor and “tax law advisor” in a CPA company for five years. He served on a lot of transfer pricing studies and reporting in multinational companies. He has been working on tax law at public finance department of economics and administrative sciences at faculty of Bandırma Onyedi Eylül University as an “associate professor”. He had an experience at Washington College of Law, American University as a visiting fellow on international tax law in 2011. He has a number of articles on tax law and accountant in miscellaneous journals, magazines, periodicals besides his two books; “Juristic and Fiscal Guide For Apartments and Sites” (6th edition), “Proof and Evidence in Turkish Tax Law”. His expertise fields are tax procedure, tax collection, tax rules, transfer pricing, tax lawsuit, tax controversy, tax system and international taxation.