Evaluation of accounting professional's opinions and expectations regarding tax implementation: The case of Adana

With this study, it is aimed to evaluate the opinions of accounting professionals about tax amnesties. In order to achieve this aim, a question naire was applied to 357 the SMMM operating in Adana. The questionnaire form consist of 2 parts. In the first part of the questionnaire, questions to determine the demographic characteristics of the professionals, and in the second part, the scale to determine their views and expectations about tax amnesties were included. The data obtained according to the answers given by the participants were analyzed using the SPSS 22 package program. In line with the opinions of the participants, it was concluded that accounting professionals are not against tax amnesties and that tax amnesties do not achieve the targeted success in the current order. Accordingly, the participants argue that tax amnesties provide convenience to taxpayers who can not fulfill their tax obligations and enable the collection of public receivables in a short time. It is also supported that tax amnesties cause improvements in the registration order of enterprises, although not at a very high rate to get her with tax amnesties. Whether there is a significant relationship between the opinions of the participants about the expressions and their demographic characteristics was also investigated with parametrictests.