[1] Faculty of Political Sciences, Department of Econometrics, Sakarya University, Esentepe Campus, Serdivan/Sakarya, Turkey
[2] UNEC Research Methods Application Center, Azerbaijan State University of Economics (UNEC), Istiqlaliyyat Str. 6, Baku,1001, Azerbaijan
[3] Sakarya University Technology Developing Zones Manager Company, Sakarya,54050, Turkey
[4] Faculty of Political Sciences, Department of Public Finance, Sakarya University, Esentepe Campus, Serdivan/Sakarya, Turkey
[5] Osmaniye Korkut Ata University, Kadirli Vocational School, Department of Accounting and Taxation, Osmaniye, Turkey
[6] Department of Applied Economics, University of Castilla-La Mancha, Spain