The role of professionals in the fight against forged and deceptive documents

Accounting is seen as the most important element of economic and social life. The data and information provided by accounting concerns employees, business owners, credit institutions and the government, and the whole society. The crime of issuing and using forged and misleading documents due to their content is among the crimes frequently committed in Turkey. For this reason, prevention and determination of these types of crimes are considered important in terms of increasing tax revenue and public level. The aim of our study is to prevent, determine and punish the mentioned crimes. For this purpose, in our study, it evaluates the crimes conceptually and legally regarding the preparation and use of forged and misleading documents in terms of content. In this study we have done, there is brief information about tax losses and taxes. In this respect, general concepts related to the accounting profession and accounting concepts are included, information about how tax losses occur, the causes of losses and how to prevent losses are given. The purpose of the creation of forged documents and what kind of penalties will occur when forged documents are created are also mentioned. Keywords: Accounting, Cheating, Fraud, Document, Law