Reviewer

• İlkut Elif Kandil Göker, Kırıkkale Üniversitesi 
• Teodora Viorica Farcas, Universitatea Babes-Bolyai, Romania
• Jana Kliestikova, University of Zilina, Slovak Republic 
• Mario Ianniello, Udine University, Italy
• Jose Luis Retolaza,  University of Deusto,Spain
• Dalilawati Zainal, University of Malaya, Malaysia
• Olena Voronkova, National University of the State Fiscal Service of Ukraina