The role of professional accountants in preventing loss and evasion of tax: An investigation in Mersin province

Tax loss and tax evasion, which is a common problem of all countries in the world, is also one of the important problems for Turkish economy. Taxes are the most important source of income for countries. A large part of tax revenues in Turkey are obtained from indirect taxes. This situation causes high rates of tax loss and evasion. In the face of this situation, which is unfavorable for all economies in the world, countries have had to struggle with tax losses and evasion and take measures. The informal economy, which is increasing in size, has become an important problem all over the world today, and its impact is felt much more especially in developing countries. It is desirable that the goods and services provided by the state are financed with tax revenues, which is considered a cheap source. In the taxation approach based on declaration, the fact that the taxpayer's declaration reflects the facts necessitates an effective tax audit as well as providing quality accounting services. In terms of the accounting profession, this requirement stems from the idea that the members of the profession act as a bridge between the taxpayer and the tax administration. In this research, which was conducted to reveal the role of professional accountants in the fight against tax loss and evasion, the results of the relationship between professional accountants and the prevention of tax loss evasion are given. Key words: Tax, tax loss and evasion, accounting, accounting profession, professional accountant