Özet:

Abstract According to the accounting historians, accounting practices have mediated mutual accounts, determination of the profit or loss and identification of assets and resources until the end of the XIX. century. However profit tax law and income tax law have begun to be implemented after the XIX. century. Thus the effects of taxation on accounting practices were observed. So thanks to these developments recording layout and unity of financial statements were provided. Furthermore these developments have supported the formation of a uniform accounting framework. Approximately twenty-five years of the Republic in Turkey,1923-1949 period has two important tax reforms. The first of these reforms was Transaction Tax Law in 1926 and Profit Tax Law in 1927. Second reform that was enacted in 1949 Income Tax Law, Corporate Tax Law and Tax Procedure Law. Apart from these, the effects of Turkish Commercial Law that was renovated in 1926 on accounting practices should also be noted. The order brought by Turkish Republic, on one hand was increasing the significance of accounting, balance sheet and profit-loss statements, on the other hand was rising the need of auditing for the accruacy of declared taxes. double entry bookkeeping’s ledger system was taken part in the Commercial Law. However, this method wasn’t sufficiently known and widely used. Thereby the legislator has chosen to put additional ledger to each tax laws for the control of applications. Therefore the implementation of additional ledger as well as ledger in Commercial Law has caused 7-8 book keeping for a business. Multi ledger period continued until 1949 Tax Reform. 1949 Tax Reform that is made by revising and renewing the contemporary taxation, has underlied the basis of tax practices throughout the XX. century. With the successful tax practices, accounting and accounting profession developments was achieved within the framework of tax laws.

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