Özet:

In recent years, the prevention of tax losses and evasions has become increasingly important in terms of reducing the informal economy. For this purpose, increasing the level of tax morale in society in general is a necessity in terms of increasing tax compliance. Tax morale, which can be defined as an internal motivation that directs taxpayers to pay their taxes, is influenced by many economic, social and cultural factors. One of these factors is the attitudes and behaviors of professional accountants, who are regarded as tax advisors of the taxpayers. In this study, which is prepared by thinking the important role of accounting professionals in the taxation process, firstly the term of tax morale was explained and the factors affecting tax morale were examined. Later, the effects of the accounting professionals on the tax morale was assessed through the SPSS 17.0 pack program with the help of tax office employees after the literature review. As a result of the analysis, it was determined that the Professional accountants had a significant effect on tax morale but ther were some factors affecting this effect negatively.

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