Tema Grup

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Salih BAYRAM, PhD

Salih BAYRAM, PhD

Partner, Tax and Independent Audit Services
He graduated from the Department of Public Finance at the Faculty of Economics and Administrative Sciences, Gazi University in 1995. He completed his master’s degree in Economics at the University of Illinois in the USA in 2008 and doctorate degree in Finance at Dokuz Eylül University.

He started his career in 1989 as a National Real Estate Officer at the Ministry of Finance. He joined the Board of Account Specialist in Finance Administration in 1996 as an Assistant Tax Inspector. He was appointed as an Tax Inspector in 1999 and promoted to Senior Tax Inspector in 2006. He was appointed as Chief Tax Inspector in 2011. He conducted tax audits in various sectors such as food, retail, energy and mining and served as a member of the Report Evaluation Commission.

He taught tax at İzmir Finance Vocational High School and Izmir Vocational Training Course and participated as a speaker in panels and conferences held in various chambers and professional organizations. He also taught tax-related courses at Kâtip Çelebi University’s Finance and Financial Management Thesis Master’s Program. He has a published book titled Division, Merger and Liquidation Transactions with Application Examples (Tax Law-Commercial Law-EU Law) -(Association of Financial Accountants April 2017) and many articles published in professional journals.