1. Faculty of Political Sciences, Department of Econometrics, Sakarya University, Sakarya, Serdivan/Sakarya, Turkey
2. Faculty of Economics and Administrative Sciences, Department of Economics, Gumushane University, Gumushane, Turkey
3. Faculty of Political Sciences, Department of Public Finance, Sakarya University, Sakarya, Serdivan/Sakarya, Turkey