A historical examination on the effect of tax regulations on accounting practices in Turkey

Individuals take many activities to provide some of their needs. While performing these activities, they need economical tools and systems. The diversity of economic tools, increasing population number and technological developments have led to some developments in the social order. Tax regulations and accounting regulations are also included in these regulations. After the proclamation of the Republic in our country, changes and developments took place in many areas. These changes were accompanied by accounting practices and tax practices. In this period, new taxes and regulations have emerged in our country. Accounting practices have also undergone many changes during this period. In this study, it is tried to focus on the effect of tax regulations applied in our country with the Republic period on accounting practices. These regulations provided interaction between accounting and tax practices. The interaction of accounting and tax regulations can be explained by including articles that take into account the dynamics of accounting in tax regulations.