Application methods of accounting games and its effects on taxation

In economic life, businesses and decision makers take / decide on investment, management and spending decisions through the accounting practices, and reviewing the results of their operations and financial structures. Therefore, the most accurate decisions of the enterprises and the decision-makers are based on the fact that these financial statements are accurate, objective, understandable and reliable. In addition, the most important source of income of the State and the correct collection of taxes as a result of the tax revenues to reach the targeted levels of the financial statements of businesses to be free of fraudulent transactions are subject to the declaration of the tax bases. This study, which describes the ways in which accounting tricks are applied and their effects on taxation, is to show the negative effects of these errors and tricks on the state, business partners / third parties and economy by introducing the accounting errors and tricks methods that can be applied or applied in the Uniform Chart of Accounts. In order to ensure that accounting frauds can be realized in order to ensure that they are correctly declared by businesses, these measures are prepared in order to show how to take measures in accordance with the tax legislation.