In preventing tax losses and evasion, professional accountants, the effect of independent audit function and ethical values perception: A case of Manisa

For the realization of public services, the citizens of the country must pay taxes and the provision of services to the citizen is a requirement of the social state understanding. The increase in the losses and fugitives experienced in the taxes the state receives from the citizens causes disruption of the services provided by the state, income inequality and economic deterioration. In taxation systems based on declarations like in our country, the increase in the income obtained from taxes depends on the correct declaration and the correct operation of the declaration systems. Accurate declarations of real and legal undertakings or enterprises with income are realized through professional accountants. This study was conducted to determine the effect of independent audit function and ethical values perception in the prevention of tax losses and evictions of professional accountants. The study has been designed in three sections. In the first section, the concepts related to tax loss and leakage, in the second section, the literature on the independent auditing role of professional accountants and ethical values have been examined. In the third section, the method of the study and the findings are given. In the study, which was designed in the relational screening model, a quantitative survey technique was used. The sample of the study consists of 71 professional accountants working in Manisa in 2018. As a result of the study, it was determined that the perceptions of the professional members about the independent audit function were high, values were found to be very important in education (x = 8.50) and perception values were the least significant (X = 5.60). It was determined that the value perception of the members of the profession did not differ significantly according to gender, age, marital status, education level, number of taxpayers, duration of work in profession, occupation group. KeyWords: Tax, Accounting, Education, Ethics, Behavior, Culture.