Türkiye`de vergi yönetimine yardımcı bir meslek olarak mali müşavirlerin yetki ve sorumlulukları

Abstract

Tax administration and taxpayer are known as the parties of tax in our tax subject. But the number of the tax parties has increased to three since the law of accountantship has become effective in 1989. So third party of tax consists of members of accountantship profession. This law has brought the institute of liable accountantship to our country. Therefore, in this dissertation the profession of accountantship was selected as the matter and especially the subject based on this new law and its application were investigated. In the later chapters, the effectsof this profession on the financial, economic activities were examined and, juridical and administrative sides of the profession were evalusted. In the last chapter, problems and responsibilities of the accountantship progfession ther are publicly functioning were determined by scrutinizing the authority and responsibilities of the members of the profession. In spite of a eleven year past of this law which was passed as the frave law, that the number of the subject arrives to 1.500 pages and that there exist many interventions to the law demonstrate the juridical, economical and administrative importance of the law. n