Vergi Davalarında Adli Muhasebenin Rolü

Abstract

The purpose of this study is to compare and to determine the differences between " Forensic accounting: It's the accounting expertise that includes research techniques and methods blended with accounting information and skills. Forensic accounting specialists will be able to help taxpayers who think they are victims of tax law, to judges and lawyers in tax cases under the name of expertise, expert witness and counseling support. In this study, the tax cases and forensic accounting relations were tried to be put forward, later by the questionnaires the perspectives of certified public accountants, lawyers and judges were questioned to forensic accounting practises. The data obtained from 426 questionnaires were analyzed using SPSS 21.0 software. As a result of the analysis, significantly differences were found in terms of occupation, years of service and age.