THE RELATIONSHIP OF THE DEMOGRAPHIC DISTRIBUTION OF ACCOUNTANT WITH THE NUMBER OF TAXPAYERS

Abstract

Accountants carry out an important task, trying to fulfill the financial information needs of businesses, public finance and other stakeholders in discipline and responsibility. In addition, accountants, who act as a bridge between taxpayers and the state, are seen as one of the most important elements of the tax system. Accountancy became a profession with the law enacted in 1989 and has become a growing professional organization. In this process, it is seen that the number of accountants is constantly increasing along with the number of taxpayers. However, due to unfair competition among the accountants, there is an increase in thoughts about imposing a quota on the number of taxpayers of accountants. This research aimed to examine the relationship between accountants and the distribution of income and corporate taxpayers on a provincial basis, proportionally and statistically, between 2018 and 2022 in Turkey. For this purpose, the number of non-dependent accountants and taxpayers for the relevant years were obtained from UCCPAT (Union of Chambers of Certifıed Public Accountants of Türkiye) and RA (Revenue Administration) activity reports on a provincial basis.  The analysis was carried out in two stages. First of all, a ratio analysis was made between the data determined on a general and provincial basis, and the density ranges of the average number of taxpayers per accountant were determined on a provincial basis. It has been observed that the density of income tax payers per accountant on a provincial basis is in the range of 40-49 taxpayers, while the number of corporate tax payers is in the range of 11-15. Afterwards, Spearman correlation analysis was applied to determine the relationship between them, and a strong, positive and significant relationship was found between the number of accountant and the number of taxpayers in the provinces.