摘要：Tax revenues comprise the most important source of income for the public sector in the production and supply of goods and services. Loss and evasion tendencies of taxes,which are the base elements of public revenue budget,increase as a result of people to reduce their disposable incomes;however,a certain level of tax evasion show itself as the renounce of public sector from a part of tax claims to realize various socio-economic purposes. The tax administration needs to have and implement an effective tax auditing mechanism to minimize current tax loss and evasion level in the economy. Yet,the tax administration tries to implement its tax auditing function mainly with its insufficient number of staff and this cause to a failure in obtaining expected and targeted result. It is known that the accounting professionals,who were landed with duties and responsibilities with tax laws and the regulations in the Occupation Law No 356,do not sufficiently take part in tax auditing. With legal and institutional arrangements to be made for obtaining expected utility from accounting professionals in tax auditing and improving the efficiency of auditing and enabling its operability and integrity,there certainly be a reduction in the level of tax loss and evasion with the improvement of the competences of accounting professionals,who should be considered as a reliable part of the system.
其他摘要：Kamu kesiminin mal ve hizmet üretimi ve sunumunda en önemli gelir kaynağını vergi gelirleri oluşturmaktadır. Kamu gelir bütçesinin esas unsuru olan vergilerin;kişilerin kullanılabilir gelirlerini azaltmalarından dolayı,piyasadaki vergi kayıp ve kaçak eğil
