Muhasebe Meslek Mensuplarının Vergi Kavramına İlişkin Değerlendirmeleri
Evaluations of Accounting Professionals on the Concept of Tax

Summary/Abstract: The purpose of this study is to examine the tax perspectives of accounting professionals practicing their profession in Isparta province. The findings of the study were generated by using face-to-face interview technique and phenomenology design, which is one of the qualitative research methods. Snowball sampling method was used to determine the participants, and the interviews were terminated when repetitions started to be seen in the opinions and statements of the participants. In this context, 28 participants were consulted in the study. In the interviews, accounting professionals were asked to make evaluations on the concept of "Tax Perception". As a result of the research, it was tried to evaluate the state policies regarding tax and to determine the approaches of professionals and taxpayers. In this context, it is thought that the activities of professional accountants are seen as providing information to the society, and that tax policies and practices are changed very frequently in the current situation, which harms the system. Professional accountants think that it is important to carry out studies on creating tax awareness in society, and it is thought that the intermediary activities carried out by professional accountants regarding tax collection cause relatively harm to the profession, and this situation causes a reputation problem.

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