Mutual problems and current solution proposals in relations between professional accountants and taxpayers: An application in Izmir

The accounting profession has a legal infrastructure with the implementation of the Independent Accountant, Certified Public Accountant, Certified Public Accountant Law numbered 3568 in 1989 According to Law No. 3568, accounting professionals is divided into two Chambers as Certified Public Accountant(SMMM), and Sworn-In Public Accountant(YMM). The name of Independent Accounting was removed from the law with the amendment made in 2008. In addition to regulating the principles and rules regarding the activities of professional accountants, this law also paved the way for the solution of professional problems and the social recognition of the accounting profession. In this context, their responsibilities are of great importance as the members of the profession work with the society in mind while performing their profession, processing the data and producing results about them, and presenting them to the information users. While carrying out their professional activities with the awareness of social responsibility, they face many problems and they have different expectations for their solution. Although the Union of Chambers of Certified Public Accountants Turkey (TÜRMOB), as an alliance of professional chambers, is working hard to find solutions to the problems that the professionals have accumulated and to meet expectations from the chambers of commerce, there are still problems that need to be solved. The aim of this study is to reveal the issues faced by professional accountants in IZMIR after the amendment made in the Law No. 3568, to analyze the conflicts with the taxpayers, to make recommendations that can enable them to meet at a common point, and to underline what can be done. The purpose of our study is to present the analysis of the mistakes made, to reveal the problems of both the professionals and the taxpayers by mutual analysis of the problems. In the survey prepared in this context, it was aimed to analyze the data obtained from the survey by using the SPSS statistical package program for Professional Members working in Izmir and to interpret and evaluate the results in accordance with the survey results and to determine the solutions. The information we obtained in our survey study and the auditing problems in the analysis brought together similar problems of many colleagues. The problems encountered are grouped under certain headings. These costs emerge as the incomplete information of complexes, problems with paperwork in large and small enterprises, the training and development of professional chambers, the prestige of the profession and the struggle with the sensitive competition created by the employment of colleagues. There is a section where the last lived records of our study are determined and we can identify parts of them. Keywords; Accounting, Accounting profession, Problems of accountants, Problems of taxpayers, Expectations of professionals, Expectations of taxpayers.