Özet:

(The Effect of Tax Auditing to Turkish Accounting Procedures) Different from early industrialized countries, the Turkish Tax Law was the most influential factor for the evolution of Turkish accounting procedures. The accounting experts who were in charge of this tax audit had their share in the development the accounting procedures and their spreading in the private sector in accordance of the tax law. Their solid education, their uncompromising efforts for implementation of tax laws, their close ties with industry which have developed during their audits and their hiring by the private companies at their retirement contributed a lot to widespreading the legal infuence over the current accounting procedures. The traditional approach of the companies regarding accounting as a tax obligation rather than a management toll contributed to their influence. The latter, though decreasing, still is present in the bookkeeping and recording.

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