Profil naukowy / Scientific profile

Prof. Dr. Mehmet Alpertunga Avci PhD. is a full professor and the Chair of Financial Law at Atatürk University Faculty of Law (Turkey). He is also the Chairman of the Public Law and Financial Law departments and a member of the Faculty Academic Board and Board of Directors. Prof. Avci is a member of the Scientists of Finance of Turkey and serves as the educational and cultural envoy of Atatürk University to Poland and Czechia.
Professor Avci is a highly accomplished academic with numerous publications in Turkey and internationally. At the Faculty of Law, he teaches various subjects, including tax law, international tax law, tax criminal law, tax procedural law, tax system, public finance, public procurement law, audit law, budget law, and scientific ethics-research techniques. In addition to his teaching duties, Professor Avci is the scientific board member and referee for national and international academic journals and events.
Professor Avci has conducted research at universities in Vienna, Berlin, Rome, Warsaw, Prague, Brno, Budapest, Bratislava, Rzeszow, and other cities of various countries. He has also carried out joint academic activities and research with academics from Central and Southern European universities.
Professor Avci has been granted an international post-doctoral research fellowship by The Scientific and Technological Research Council of Türkiye. The grant is for researching the topic of “Internationalization of Taxing Power and Digital Tax Sovereignty”. The research will be carried out at the Vienna University of Economics and Business Institute for Austrian and International Tax Law in Austria. The project will begin in October 2024 and will continue for one year. Additionally, Professor Avci has also been invited and accepted to participate in research on the same topic at the Max Plank Institute for Tax Law and Public Finance in Munich.
Professor Avci’s primary research interests include TaxTech, taxation and artificial intelligence (AI), taxation and digital economy, tax sovereignty and taxing power, international tax law, national and international tax criminal law, supreme audit, and the power of the purse.