A qualitative research on tax loss and evacuation from the perspective of accounting professionals

Tax is more than just a source of state revenue; it is a critical tool for increasing social welfare, supporting economic growth, and ensuring social justice. In this context, accounting professionals, who act as intermediaries between the state and taxpayers regarding tax matters, have been given a significant responsibility. Accounting professionals have played a critical role in the state's efforts to identify and prevent tax loss and evasion. This thesis aims to highlight the role and importance of accounting professionals in preventing tax loss and evasion. To this end, face-to-face interviews were conducted with 20 professional accountants operating in Isparta to determine their perceptions of the concepts of tax loss and tax evasion, the duties and responsibilities of professional accountants in preventing tax loss and evasion, and their views and suggestions on what the government can do to address this issue. The findings indicate that professional accountants are important players in preventing tax loss and evasion, but remain silent on these issues due to commercial gains and concerns. Furthermore, the government's recent increase in AI-assisted audits to prevent tax loss and evasion will contribute to raising tax awareness among taxpayers. Increasing government audits and sharing them with the public is expected to foster trust in taxpayers who fulfill their tax obligations, while also fostering concern among taxpayers who are prone to tax loss and evasion.