[1] Celal Bayar Univ, Fac Econ & Adm Sci, Dept Publ Finance, Manisa, Turkey
[2] Celal Bayar Univ, Fac Arts & Sci, Dept Turkish Language & Literature, Manisa, Turkey
[3] Inonu Univ, Fac Econ & Adm Sci, Dept Publ Financ, Malatya, Turkey
[4] Celal Bayar Univ, Fac Econ & Adm Sci, Dept Publ Finance, Manisa, Turkey