Subject. This article examines the organization of bookkeeping and tax accounting in Turkey at the present stage and analyzes the stages of development of national institutions for these types of accounting. Objectives. The article aims to determine Turkey's position in the world according to a number of macroeconomic indicators and establish a development trend, identify the peculiarities of the taxation system in Turkey, systematize the various stages of taxation, conduct a retrospective analysis of the development of national accounting to date, and determine the differences between audit and the unique institution of sworn tax consultants based on the current regulatory framework of the Republic of Turkey. Methods. For the study, I used a post-hoc analysis, and general scientific and particular cognition methods. Results. The article describes the peculiarities of the Turkish tax system, highlights significant milestones in the development of taxation up to the present time, analyzes the development of accounting methods and the current state. The article also defines a stable trend of orientation towards European models, which does not exclude the presence of certain elements of the Islamic model mainly in the banking sector of the economy. Conclusions and Relevance. Turkey's tax system is highly sensitive to advanced European tax methods, which is still combined with the predominance of an Islamic world view based on Sharia law. Currently, the Turkish tax system is focused on European norms, primarily German ones, and the tax burden is defined as low according to the presented world ranking. The developed conclusions and proposals can be applied both in scientific and practical activities in the field of economics and financial law, as well as by educational institutions of higher education.
Keywords: dynamics, trends, Turkish economy, development of taxation and accounting, features and stages, audit and external tax audit, similarities with European and Islamic models
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