Accounting ethics education: An evaluation in terms of professional ethics and tax

As from 90's to present day with the increase of the communication facilities, likewise the other parts of the life, in the business world companies' many secrets about financial report manipulations that they did have disclosed on account of not to lose money and prestige. This situation has caused an increase of sensitivity about ethics concept in the eyes of investors, stakeholders and as general the whole society. As a result of the increasing sensitivities about ethics concept, both international accounting organizations which operates globally like IFAC (International Federation of Accountants) and organizations that operates nationally like TÜRMOB and governments, have regulated codes about accounting ethics. To prevent these manipulations, professional organizations come to a conclusion that, accounting ethics education is necessary. Because of the people who prepare tax returns, having ethical sensitivity of professional accountants is important to one of the measures that necessary to prevent tax evasion. Firstly in the study; tax concept was defined, the aims of collecting taxes, the elements which affects tax ethics were talked about; by mentioning tax evasion, tax avoidiance concepts and differences between those concepts, the causes of tax evasion and tax avoidiance behaviours are examined. Next; morality - ethics concepts are defined and by mentioning theories about ethics, accounting ethical codes and importance of accounting ethics education, professional ethics education methods were talked about. Afterwards; accounting ethics education and the relationship between accounting professional - tax evasion - tax avoidiance behaviours were examined. The great majority of studies about this subject show that, ethics education has strenghtened individuals' ethical judgement and has positive effects. In the light of literature reviews, the inference have been made that, ethics education given to the accounting students has positive effects to prevent tax evasion and tax avoidance behaviours of them.