Şerif Emre Gökçay graduated from the Faculty of Economics of Istanbul University with a double major in Economics and Finance in 2009. In 2012, he completed the Financial Law program of the Institute of Social Sciences at Istanbul University with a dissertation titled “Thin capitalization in corporate tax”. In 2017, he completed his Ph.D. program in Finance at Istanbul University’s Institute of Social Sciences with a thesis titled “Characteristics, scope and limits of the economic approach in Tax Law”. Gökçay worked as a research assistant in the Department of Financial Law within the Finance Department of the Faculty of Economics at Istanbul University between 2012 and 2018. Since 2018, he has been work-ing as a teaching fellow at the same department. Since October 2018, he serves as Assistant Director at the Institute of Social Sciences of Istanbul University.