Determination of the Thouht Structures of Accounting Professionals about the Prevention of the Tax Losses and Leaks: A Research in Adıyaman

Abstract

Taxes are one the most important sources that make up the financial system of modern states. According to Article 73 of the Constitution of the Republic of Turkey; "Everyone, in order to meet the public expenditure according to his financial power, has to pay taxes." The regular collection of taxes can be possible thanks to the creation of tax awareness and morality in the society, as well as effective legal regulations, practices and audits. Acting as the enforcers of tax laws, professional accountants have important roles in the execution of tax transactions. The aim of this study is to reveal the mentality of the professional accountants managing the process of converting income to tax in preventing tax losses and evasion. For this purpose, a questionnaire method was applied to the professional accountants operating in Adıyaman. The most important feature of this study is that it handles the thinking structures of accounting professionals about the prevention of tax losses and evasion in six comprehensive frameworks in order to achieve the purpose of the study. As a matter of fact, the questionnaire applied to professional accountants consists of the following parts: 1)demographic characteristics, 2)frame of mind about tax losses and evasion 3)structure of thinking about situations that cause tax losses and tax evasion 4)structure of thinking on the prevention of tax losses and evasion 5)an overview of the relationship between the fight against tax losses and evasion and the accounting profession 6)expectations from accounting training in preventing tax losses. The data obtained from the surveys were analyzed with the SPSS program. According to the results obtained from the research, the mentality of the accounting professionals in the prevention of tax losses and evasion was revealed. In addition, according to the findings of the research, suggestions were made to the policy makers for the tax institutions to carry out their duties to prevent tax losses and evasion more effectively.