Kay t D Ekonominin Türkiye’deki Düzeyi le Muhasebe Meslek Mensuplar n n, Vergi Denetmenlerinin ve letme Y neticilerinin Kay t D Ekonomiyi Alg lamalar : Ayd n li rne i

The consept of taxation emerging with people’s transition to settled life is an issue that must be considered, in the sense thatit meets the financial needs of the state and is also an indicator of the power of state authority. But due to reduction in individualsavings with crowd behavior,indivuals don’t want to pay taxes as a result of their economic activities and they also manipulatetheir economic transations to underground economy.In order to collect the taxes accurately, nations refer to applications andmeasures such as tax amnesties, irregularity fines, denunciation premiums and many more; nevertheless, individuals, in order toprotect their savings or due to crowd behavior, avoid attesting their taxes properly or even do not pay them at all. Because ofthese and other reasons, those people who hide their income from the government and create other savings apart from the grossnational income bring about unrecorded economy.This problem affecting the country’s economy can only be solved by the cooperation of all levels of society. First of all, indealing with unrecorded economy, the reasons for unregistered income should be defined and suitable preventive policies must beapplied. Besides some positive sides of unrecorded economy, there are also many negative effects. Some examples for the positivesides are contributions to economic growth, the increase of employment and economic revival. But there are negative sides aswell, such as a deficiency in measuring various employment fields and national income, the lack of an insurance guarantee for labourers, a decrease in tax income, problems financing public expenditure, the increase of child labourers, an unjust taxdistribution and the increase of unfair business practices. Both political and public determination are very important in order todeal with this problem.The aim of this study is to evaluate how much unrecorded economy exists in Turkey, to come up with solutions to prevent it,and to list the reasons and consequences behind it. But the more important fact is that in order to eradicate this problem, newprinciples and morals on taxation should be established and conducted in all levels of society. In implementing this study, a surveyhas been applied to accountants, tax auditors and business managers in order to assess their perceptions of unrecorded economyand their struggles to prevent it.