Economic objective and economic approach to limiting property rights to the public benefit

This thesis focuses on the institutionalization of the financial consultancy profession and the role of independent auditing in the effective taxation process. Tax management is of critical importance for the sustainability and financial transparency of businesses in today's economic structures. Correct fulfillment of tax obligations not only fulfills legal obligations, but also improves the financial health and competitiveness of businesses The financial consultancy profession not only ensures that businesses fulfill their tax obligations, but also plays a strategic consultancy role. Institutionalization enables financial advisors to provide services based on professional standards, to act in line with ethical principles and to produce solutions in accordance with current tax legislation. Institutionalization of the financial consultancy profession enables businesses to make long-term tax planning and achieve tax optimization. This process not only prepares tax returns but also contributes to businesses in the fields of financial strategy and tax consultancy. Independent audit plays a critical role in ensuring effective taxation. Auditors check the accuracy of tax declarations and ensure transparency by auditing the financial statements of businesses. Independent auditing ensures that companies comply with the law and submit accurate tax returns. Tax audit is also vital for preventing tax evasion and strengthening the principle of financial transparency. The independent audit process increases tax compliance by ensuring that taxpayers prepare their tax returns accurately and on time. The financial consultancy profession and independent auditing are two important elements that complement each other in the effective taxation process. While financial advisors ensure that businesses fulfill their tax obligations, independent auditors confirm the accuracy and reliability of this process. These two professions help maximize the state's tax revenues by increasing the efficiency of the tax system. It also helps businesses reduce their financial risks and ensure tax compliance. Effective taxation is not only about complying with tax laws, but also about ensuring the financial sustainability of businesses. The institutionalization of the financial consultancy profession and the correct functioning of independent audit processes enable the accurate calculation and reporting of tax liabilities. In this way, while companies fulfill their legal responsibilities, tax evasion is prevented and financial transparency is ensured. In addition, effective taxation increases the tax revenues of the state and strengthens the economic stability of businesses.