The Role of Forensic Accounting in reducing tax evasion (crimes and penalties)

Abstract

This study aims to examine the tax-related issues of forensic accounting and to try to introduce the role of forensic accounting in tax-related cases. The study was completed through a literature review and was conducted as a review study. Although forensic accounting, which is the main element of the study, has been defined more than once, in short, it is a rapidly developing field in accounting that is in the middle of law and accounting with the use of accounting knowledge and skills in legal disputes. One of the reasons underlying a large part of the types of crimes defined as economic crimes from the research areas of forensic accounting is avoiding paying taxes. This reason is hidden under economic crimes such as forging documents, financial manipulations, fraud, and money laundering crimes, which are among these crimes. A forensic accountant will be able to assist interested parties in tax cases under the names of expert testimony, litigation support consulting, and fraud auditing. Thus, the contribution of forensic accounting to the fair receipt of tax and its contribution to the budget of the states is undeniable.