Özet:

(The Effects of Fiscal Holiday on the Occupational Activities of Accounting Professionals (IA, IAFA, SFA) and an Empirical Study) “The “Law on the Application of Fiscal Holiday” No.5604 which accounting professionals waited for years was enforced by being promulgated in the Official Gazette No.26476 dated 28.03.2007.1 When being evaluated in respect of accounting professionals, the personnel working with them,taxpayers and fiscal administration, the law in effect on fiscal holiday is regarded a reformist legal regulation. With this law, accounting professionals undertaking an important function in the management of taxpayers’ affairs with the ministry of finance, in particular, and other public institutions will take holiday within time stated in the law. This study examines the application of fiscal holiday, a part of our legislation since 200.

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