An analysis of the interaction between the accounting professionals and taxpayers in the context of tax compliance in Turkey

This study aims to analyze the interactions between the Turkish accounting professionals and taxpayers in terms of tax compliance. To be able to obtain an in-depth description of the current practices, the study employed a qualitative method designed as a case study. This study first focuses on the basic issues involved in tax compliance and then discusses the legislative regulations regarding members of the accounting profession. Afterwards, the research method used in the study is elaborated on and the analysis and interpretation of the collected data are presented. The analysis of the research data was carried out by using the NVivo 11 Pro computer-assisted qualitative data analysis program through inductive analysis. In the final section of the study, the findings based on the dataset are interpreted in light of the research questions. In this way, this study aimed to find out the potential effect of accounting professionals' actions on the tax compliance of taxpayers.