Abstract:

As a result of the fact that the Commercial Code was renewed and tax laws appropriate for a contemporary taxation mentality were put into force after the proclamation of the republic (1923), levying from accounting records and profits on financial statements by declaration began to change numerous things in accounting and supervision. In the state tax auditorship, at first, the need for an audit of Turnover and Income taxes came up. So it was seen that Rasim Saydar, who was an accounting teacher at that time, became the head of one of these audit organizations. Rasim Saydar continued his duty of state tax auditorship as the manager of tax audits in the accounting specialisation of Income Tax and then by taking charge of the Institute of Account Experts Board between 1941-1956. Meanwhile, he headed up the preparation of tax reform in 1949. Rasim Saydar, maintaining his duty as an accounting professor at higher education institutions at that time, published his first book pioneering property, Inventory and Balance Sheet. The accounting requirement of institutions began to arise due to the effects of two factors. One of these factors was the dominance of an accounting mentality in which tax reform and taxation control were taking over. The other was that the accounting mentality regarding the requirement for enterprise in the country gained currency gradually by the establishment of big industrial entities allowed by the effect of a free economy policy that was begun to be adopted. Rasim Saydar, working as both a state tax auditor and an accounting professor, was the first accounting thinker who realized these developments. That he published works containing such subjects as Balance Sheet Analysis, Industrial Bookkeeping, and Company Accounting one after another in the 1950s verifies this view. Including the subject of business management needs in his endeavours, Rasim Saydar addressed the issue of accounting valuation - he brought Turkish taxation and changing economical conditions to the agenda with his composition titled “Commercial and Financial Balance Sheet”. This work of his affected Turkish accounting thinking for many years to come. Nearly all the contributions of Rasim Saydar, who was following and evaluating the changing situations of the time, to the development of Turkish accounting thinking were pioneering ideas. Therefore, the efforts of Rasim Saydar made a great contribution to the development of Turkish accounting thinking in the second half of the 20th century.

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