The role of ?sworn-in certified public accountants? in the avoidance of loss and exiles of taxes

State needs continuous and efficient finance sources in order to deliver its services with the most possible quality at the lowest price. One of the most significant sources is taxes.Fundamental condition of using taxes as a tool of policy is to prevent tax losses and and tax evasions. Several precautions such as adjustments in the tax legislation, adjustments that need to be done by the tax authorities and effective processing of tax auditing mechanism are required in order to prevent tax losses and tax evasions that occure due to various reasons.Taxes in Turkish Tax System are based on declaration standart. This system can achieve principle of fairness if adopted effectively and specifies collecting tax based on possible amount that one is able to pay. In this regard correctness of the declared amount of tax level by the tax payers also bears importance. In this regard an effective tax auditing is necessary.Tax auding in Turkey is conducted by auditing units in Minister of Finance that have the authority. Yet, the institution of ?Sworn-in Certified Public Accountants? can also have the right to approve and acknowledge and do tax auditing. This institution was formed by the law that came into force in 1989.The aim of this study is to identify the role of ?Sworn-in Certified Public Accountants? instituon that have the power to approve and tax auding on preventing tax losses and tax evasion in Turkey.