Häim Özüdöru is a professor at Ankara Haci Bayram Veli University in Turkey. He teaches insurance, business administration and agricultural economics in postgraduate and PhD programmes. His research interests include agricultural economics, agricultural insurance and business administration. Muhammed Veysel Kaya is a professor at Ankara Haci Bayram Veli University in Turkey. He teaches macroeconomics and central banking in post graduate and PhD programmes. His research interests include macroeconomics, banking, monetary policy and economic growth. Ufuk Kaya is an assistant professor at Ankara Haci Bayram Veli University, Turkiye. He teaches public finance and taxation at undergraduate and graduate levels. His studies focus on the taxation of the banking and insurance sector.