Özet:

Fritz Neumark has contributed in various ways to the development of accounting thinking in contemporary understanding. Neumark's contributions can be expressed in the third semester, under German influence. The third period is between 1947 and 1960, and the most important development in this period is the realization of tax reform. In the realization of the tax reform, there was also German influence, but the actual transfer took place especially with the scientists who played a role in education reform. Neumark and accountant Ali Alaybek, who studied in Germany, have been active in tax reform. For example, the legislation on tax reform, which was completed in 1949 and entered into force in 1950, has brought to the agenda that a larger amount of taxpayers are interested in accounting issues. The effects on accounting of some of the provisions that came with this reform laid the foundations of today's accounting practices. In this study, based on the reports and studies published by Neumark, the way in which the Turkish public financial management and the state accounting system are constructed on a tax basis will be discussed in the context of public policy.

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