The role of members of accounting professions in the struggle against informal economy: The case of Adıyaman-Gazi̇antep

Being one of the major economic problems of our country, informal economy does significantly affect competitiveness, and hinder the healthy functioning of public finance. The State, to fulfill its education, health and investment functions, must have a continuous and stable income. State tax revenues are one of the most important resources in order to fulfill these functions. Fight against informal economy is crucial for the prevention of unfair competition in the economy, a healthy trend of economic development, and a robust establishment of a social security structure. To ensure success in the fight against informal economy is primarily dependent on the creation of an effective monitoring and evaluation system prepared with all relevant institutions' and organizations' contributions, and on the support of all sectors including especially public opinion. The biggest support can be given by the members of the profession providing accounting services. Because of the information and interests about the informal economy the members of profession have, and of the because they are the bridge and intermediaries between public institutions and taxpayers, there are great benefits to know their thoughts and recommendations. This study is intended to research the ideas, thoughts and suggestions of accounting professionals on the issues of the causes of and solutions for the informal economy. In the first part of the study, the purpose, the importance, the constraints and assumptions of the research are addressed. In the second part of the study, the informal economy is focused on, and its impacts and causes are explained. The third section outlines the applications to prevent the informal economy. The fourth chapter comprises analysis and evaluation of the data obtained from the applications to reveal the informal economy perceptions of professionals who practice the profession of accountancy, and to learn about their ideas and suggestions and tips. The final section includes the conclusions and recommendations derived from the research. According to the survey, from the scale of the sub-dimensions of the informal economy, the level of perception and opinion of the members of profession is determined to be mid-level while the level of proposal for solutions is determined to be high. The mid-level scale of perception and idea in the informal economy can be interpreted in the view that the reflexes of members of the profession on unregistered economy are weakened, while the high level of proposals for the solution can be interpreted in the view that members of the profession can take responsibility for solutions. Keywords: Informal Economy, Tax, Tax Audit, Accounting Profession