Özet:

Certified Public Accountants, whose duties, powers, and responsibilities are regulated in accordance with the professional law numbered 3568, carry out accounting transactions on behalf of taxpayers as well as calculating the tax assessments on behalf of the taxpayer and send these statements to the tax administration through the system. Certified Public Accountants may also attend reconciliation negotiations with the taxpayer and participate in the negotiation process conducted between the administration and the taxpayer regarding the amount of tax and/or tax penalty and express their opinions and considerations during the negotiations in accordance with Article 10 of the regulation on reconciliation issued based on the provisions of the Tax Procedure Law No. 213. The aim of this study is to measure the levels of perception of Certified Public Accountants regarding the institution of reconciliation in which they can be directly or indirectly involved. In line with this aim, Certified Public Accountants operating in Balıkesir province were addressed questions to answer through the application of a structured questionnaire, and the data collected in this way were analyzed through the Chi-Square test in the SPSS 22.0 program. It was determined in the conclusion of the analysis conducted that Certified Public Accountants had a high level of perception of the institution of reconciliation in tax law.

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