The effect of accounting profession ethics and accountant on tax compliance of customers (Example of Manisa province)

Profession ethics, community benefit during the exercise of a profession that must be followed by observing the code of conduct can be defined as. Relationships with others lies at the basis of profession ethics. Individuals from the same profession, in its relations with each other, to draw a certain behavior is required to adhere to professinal ethics. Today, in every profession, the profession needed to be met, a team of professional members of personal and moral qualifications must be. To have the qualifications of members of the profession, for development of both, members and profession, will provide significant contubitions. Accountancy profession in which a service ethic is very important. Because of accounting and accountants have a responsibility towards the public and this is a professional responsibility. The ethics of the accounting profession, customers, the public and other applications connected to the high standard of ethical behavior the means to serve.Complexity and uncertainty of the application of tax law, taxpayers can lead to getting professional help. This asistance servise provides members of the accounting profession. Serve as a bridge between taxpayers and tax administrations view of the accountant and financial consultant, tax, loss prevention and to tax big role in ensuring compliance is voluntary. Members of the accounting profession have two views about ?voluntary tax compliance by taxpayers to the effect?. The first is by reducing error rates, increased voluntary compliance. The other is the moral and physical controls to reduce the cost due to the increasing trend not found in statment is opinion.In our study, with emphasis on the ethics of the accounting profession, the profession of the members of the taxpayer to the positive or negative effect on compliance, Manisa Province in the survey have revealed. This effect, obtained by the survey findings were evaluated in the light of analysis result.