THE APPROACH OF ACCOUNTING LAW AND TAX LAW TO THE CONCEPT OF FRAUD IN TERMS OF ETHICS AND RESPONSIBILITIES OF THE PROFESSIONAL MEMBERS

In accounting, fraud is an intentional behaviour. There must be a party who makes a loss for an act to be considered as fraud. In terms of accounting law, the party who makes a loss is the state. In this aspect accounting fraud is not a wrong term to use instead of tax fraud. The purpose of this study is to clarify the concept, types and the parties who play part in the fraud and how to identify the fraud in terms of accounting law as an ethical problem. And also the purpose of this study is introduce material and nonmaterial fraud and argue whether the culprit of the crime should be a tax payer or a member of professions