Accounting Professionals Factor in Providing Tax Compliance

Accounting professionals are one of the most important factors affecting tax compliance. Because accounting professionals are in constant interaction with taxpayers. The main basis of this interaction is laws. In accordance with Turkish tax legislation, taxpayers carry out their legal obligations and duties with the help of professional accountants. Therefore, the duty of guiding taxpayers falls to the professional accountants. First of all, it is considered that they may have an important function in the provision of tax duties for the benefit of the society as well as in the increase of tax revenues. In this study, this role of accounting professionals has been tried to be explained by evaluating them within the framework of related literature