ŞEYMA SARICALAR

Şeyma Sarıcalar is a Research Assistant at the Faculty of Law, Public Law Department of Ankara Yıldırım Beyazıt University. She holds a Doctorate (2020-2025) and a Master's degree (2017-2020) in Public Law from the same institution, following her undergraduate studies in Law at TOBB University of Economics and Technology (2011-2016).

• Doctorate: Ankara Yıldırım Beyazıt University, Institute of Social Sciences (2020-2025)
• Master's: Ankara Yıldırım Beyazıt University, Institute of Social Sciences (2017-2020)
• Undergraduate: TOBB University of Economics and Technology, Faculty of Law (2011-2016)

Her research focuses on Tax Law, particularly indirect taxation mechanisms such as value-added tax and withholding tax systems. She has published peer-reviewed articles analyzing compliance challenges and legal frameworks in Turkish tax law, including critiques of book-declaration systems and the taxation of social media content producers.

Her scholarly output includes a 2025 study on optional full withholding and a 2020 analysis of book-declaration systems. These works align with broader trends in tax compliance, procedural law, and public finance, with specific attention to indirect taxation and regulatory frameworks.

Sarıcalar actively participates in academic conferences, including the 36th International Public Finance Conference (2022) and symposiums on contemporary tax jurisprudence. She authored the 2023 book Türk Vergi Hukukunda Defterlere İlişkin Ödevlere Aykırılık ve Sonuçları, addressing documentary obligations in Turkish tax law.