Evaluations of Accounting Professionals on the Concept of Tax

Zehra Kilinç; Oğuzhan Çarıkçı

Makale detayları

Evaluations of Accounting Professionals on the Concept of Tax

Yazarlar:

Zehra Kilinç | Oğuzhan Çarıkçı

Yayıncı:

Sakarya University

Ana Başlıklar:

Finans

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.252-266

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331139

pISSN:

2148-0737

Anahtar kelimeler:

Özet:

 The purpose of this study is to examine the tax perspectives of accounting professionals practicing their profession in Isparta province. The findings of the study were generated by using face-to-face interview technique and phenomenology design, which is one of the qualitative research methods. Snowball sampling method was used to determine the participants, and the interviews were terminated when repetitions started to be seen in the opinions and statements of the participants. In this context, 28 participants were consulted in the study. In the interviews, accounting professionals were asked to make evaluations on the concept of Tax Perception. As a result of the research, it was tried to evaluate the state policies regarding tax and to determine the approaches of professionals and taxpayers. In this context, it is thought that the activities of professional accountants are seen as providing information to the society, and that tax policies and practices are changed very frequently in the current situation, which harms the system. Professional accountants think that it is important to carry out studies on creating tax awareness in society, and it is thought that the intermediary activities carried out by professional accountants regarding tax collection cause relatively harm to the profession, and this situation causes a reputation problem.

 The purpose of this study is to examine the tax perspectives of accounting professionals practicing their profession in Isparta province. The findings of the study were generated by using face-to-face interview technique and phenomenology design, which is one of the qualitative research methods. Snowball sampling method was used to determine the participants, and the interviews were terminated when repetitions started to be seen in the opinions and statements of the participants. In this context, 28 participants were consulted in the study. In the interviews, accounting professionals were asked to make evaluations on the concept of Tax Perception. As a result of the research, it was tried to evaluate the state policies regarding tax and to determine the approaches of professionals and taxpayers. In this context, it is thought that the activities of professional accountants are seen as providing information to the society, and that tax policies and practices are changed very frequently in the current situation, which harms the system. Professional accountants think that it is important to carry out studies on creating tax awareness in society, and it is thought that the intermediary activities carried out by professional accountants regarding tax collection cause relatively harm to the profession, and this situation causes a reputation problem.

 The purpose of this study is to examine the tax perspectives of accounting professionals practicing their profession in Isparta province. The findings of the study were generated by using face-to-face interview technique and phenomenology design, which is one of the qualitative research methods. Snowball sampling method was used to determine the participants, and the interviews were terminated when repetitions started to be seen in the opinions and statements of the participants. In this context, 28 participants were consulted in the study. In the interviews, accounting professionals were asked to make evaluations on the concept of Tax Perception. As a result of the research, it was tried to evaluate the state policies regarding tax and to determine the approaches of professionals and taxpayers. In this context, it is thought that the activities of professional accountants are seen as providing information to the society, and that tax policies and practices are changed very frequently in the current situation, which harms the system. Professional accountants think that it is important to carry out studies on creating tax awareness in society, and it is thought that the intermediary activities carried out by professional accountants regarding tax collection cause relatively harm to the profession, and this situation causes a reputation problem.

 Bu çalışmanın amacı, Isparta ilinde mesleğini icra eden muhasebe meslek mensuplarının vergi konusundaki bakış açılarını incelemektir. Araştırmada, çalışmanın bulguları nitel araştırma yöntemlerinden yüz yüze görüşme tekniği ve olgubilim deseni kullanılarak elde edilmiştir. Katılımcıların belirlenmesinde kartopu örnekleme yöntemi kullanılmış, katılımcıların görüş ve beyanlarında tekrarlar görülmeye başlandığında araştırmaya dair görüşmeler sonlandırılmıştır. Bu bağlamda çalışmada 28 katılımcının görüşüne başvurulmuştur. Yapılan görüşmelerde muhasebe meslek mensuplarından Vergi Algısı kavramına dair değerlendirmelerde bulunmaları istenmiştir. Araştırma sonucunda vergi ile ilgili devlet politikalarının değerlendirilmesi, meslek mensuplarını ve mükelleflerinin yaklaşımlarının ne yönde olduğunun tespiti sağlanmaya çalışılmıştır. Bu bağlamda, muhasebe meslek mensupları muhasebe mesleğine dair faaliyetleri topluma bilgi sağlamak olarak görüldüğü, mevcut durumda vergi politika ve uygulamalarının çok sık değiştirildiği bu durumunda sisteme zarar verdiği düşünülmektedir. Muhasebe meslek mensupları toplumda vergi bilincinin oluşturulmasına dair çalışmalar yapılmasının önemli olduğunu düşünmekte ve vergi toplanması hususunda muhasebe meslek mensuplarının yapmış olduğu aracılık faaliyetlerinin mesleğe nispeten zarar verdiği, bu durumun beraberinde bir itibar sorununa yol açtığı düşünülmektedir.

Makale detayları

Evaluations of Accounting Professionals on the Concept of Tax

Yazarlar:

Zehra Kilinç | Oğuzhan Çarıkçı

Yayıncı:

Sakarya University

Ana Başlıklar:

Finans

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.252-266

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331139

pISSN:

2148-0737

Tax Awareness

Tax Perception

Professionals

Accounting ProfessionalsVergi Bilinci

Vergi Algısı

Meslek Mensupları

Muhasebe Meslek Mensupları

Sayı

Makale detayları

Yazarlar: Zehra Kilinç | Oğuzhan Çarıkçı

Yayıncı: Sakarya University

Ana Başlıklar: Finans

Dergi: İşletme Bilimi Dergisi Vol.12 Issue 3, pp.252-266

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001331139

pISSN: 2148-0737

Sayı

Yazarlar:

Zehra Kilinç | Oğuzhan Çarıkçı

Yayıncı:

Sakarya University

Ana Başlıklar:

Finans

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.252-266

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331139

pISSN:

2148-0737