Approaches of accounting profession members towards tax loss and tax evasion: A study in Gaziosmanpasa county

This study was performed in order to state the views of accounting profession members towards preventing tax evasion and tax loss. The study was designed by using relational screening model based on quantitative and qualitative analyses. Accounting profession members in Gaziosmanpasa, ISTANBUL constituted the universe of the study. There are 645 accounting profession members residing in Gaziosmanpasa County in Istanbul. The sample was constituted by 251 profession members who volunteered participating in the study and was selected in the universe. Survey form, which consisted of 2 chapters, was utilized as a data collection tool. In the first section, there is a section consisting of 8 multiple choice questions which were composed upon doing literature review by the author. On the other hand, in the second chapter, a lot of scales present in the literature were used and the data acquired were statistically analyzed. SPSS 21 package programme was used so as to make quantitative data analysis. After entering data by doing an appropriate coding in SPSS programme, frequency, percentage, mean and standard deviation values with regard to demographic features and survey materials were calculated. Results of the study were examined on the basis of various demographic variables. It was found that the idea of the participants that tax loss and evasion result from regulation, financial reasons and accounting applications was affected by their Professional seniority, education level and profession profiles. On the other hand, it was found that that the idea of the participants that tax loss and evasion result from administrative, economical, psychological, and social reasons was affected by all variables - professional seniority, education level, profession profiles and gender. Key Words: Tax Loss, Tax Evasion, Accounting Profession Members