Having started her professional tax career at Maliye Okulu in 1986 and now entering the 40th year of her tax career, Mükerrem YANAR is a senior tax professional recognised for her long-standing public and private sector experience spanning tax audits, banking and finance, large taxpayer engagements, and work contributing to tax policy discussions.
She began her career at the Undersecretariat of Customs and served there between 1989 and 1995. During this period, while working within the Directorate General of Customs, she played an active role in the implementation of the Customs Administrations Integrated Automation System (GİBOS), contributing directly to public-sector digitalisation efforts.
She graduated from Ankara Finance Vocational High School (Ankara Maliye Meslek Lisesi) in 1989 and from Ankara University, Faculty of Political Sciences in 1993.
In 1997, she was appointed as an Assistant Tax Inspector (Hesap Uzman Yardımcısı), was promoted to Tax Inspector (Hesap Uzmanı) in 2000, and was awarded the title of Senior Tax Inspector (Baş Hesap Uzmanı) in 2007. During her tenure as a Tax Inspector, she conducted comprehensive tax audits of Türkiye’s leading large-scale taxpayers across a wide range of industries including media and advertising, tourism, chemicals, construction, textiles, ready-mixed concrete, food and served in search-and-seizure tax audits, which represent the most advanced and technical dimension of tax enforcement.
In 2003–2004, upon approval of the Minister of Finance, she was seconded to a Parliamentary Investigation Commission established to investigate the banks transferred to the Savings Deposit Insurance Fund (SDIF) and the activities of the Banking Regulation and Supervision Agency (BRSA), and to support efforts aimed at ensuring a sound structure and functioning of the banking and finance sector.
She later served as a Chief Tax Inspector within the Tax Inspection Board, working on large-scale and highly technical files and resigned from public service in 2013.
Her academic work includes the unpublished proficiency study titled “Türkiye’de Bankacılık Sektörü ve Finansal Krizlerin Bankalar Üzerindeki Etkileri”, the scientific research report titled “Uluslararası Kısa Vadeli Sermaye Hareketleri ve Tobin Vergisi’nin Uygulanabilirliği”, and the seminar report titled “Türkiye’de ve Dünyada Yatırım Teşvik Uygulamaları”.
She spent 2001–2002 in England and has advanced proficiency in English.
Combining her extensive public sector background with private sector practice, Mükerrem YANAR has been working at NAZALI since 2016 as a Sworn-in Certified Public Accountant (Yeminli Mali Müşavir), focusing primarily on full certification (tam tasdik) and tax advisory services for large taxpayers, financial institutions, and complex corporate structures.