Keskin, CeyhunYurdakul, Can UygarÇevik, Ahmet HaşimDaşdemir, YağızalpAkdi, Necip Erdem2023-08-012023-08-012023https://hdl.handle.net/11693/112495This work is a student project of the Department of History, Faculty of Economics, Administrative and Social Sciences, İhsan Doğramacı Bilkent University.The History of Turkey course (HIST200) is a requirement for all Bilkent undergraduates. It is designed to encourage students to work in groups on projects concerning any topic of their choice that relates to the history of Turkey. It is designed as an interactive course with an emphasis on research and the objective of investigating events, chronologically short historical periods, as well as historic representations. Students from all departments prepare and present final projects for examination by a committee, with 10 projects chosen to receive awards.Ankara : İhsan Doğramacı Bilkent Üniversitesi İktisadi, İdari ve Sosyal Bilimler Fakültesi, Tarih Bölümü, 2023.Includes bibliographical references (pages 20-21).29 Mayıs 1945’te vergi ve denetim alanlarındaki yetersizliklerden doğan ve Türkiye Cumhuriyeti’ndeki geleneksel vergicilik anlayışına son verip modern bir zihniyet getiren Hesap Uzmanları Kurulu, her ne kadar Maliye Bakanlığı çatısı altında faaliyetlerini sürdürse de özerklik ve tarafsızlık ilkelerini benimsemesiyle kendisini diğer devlet kurumlarından ayrıştırmayı başarmış ve yolsuzluklar karşısında dik bir duruş sergileyerek dikkatleri üzerine çekmiştir. Dolayısıyla Hesap Uzmanları Kurulu (HUK), yıllar boyunca denetim, muhasebe standartlarının belirlenmesi, hesap uzmanlarının eğitimi ve etik kuralların uygulanması gibi önemli görevleri yerine getirerek Türkiye’deki mali düzenin sağlıklı işlemesine katkıda bulunmakla birlikte üst düzey vergi denetimi alanına yeni bir soluk getirmiş; hem devlet hem de özel sektöre nitelikli elemanlar yetiştirmesiyle de ön plana çıkmıştır. Bu çalışmada Türkiye’nin vergicilik ve ekonomi tarihinde, özellikle de devlet bürokrasisinde, önemli bir yere sahip olan söz konusu Kurulun kuruluşu, işleyişi ve kapanışına giden süreç ele alınacaktır.The Board of Tax Inspectors, which emerged from the inadequacies in tax and auditing fields on May 29, 1945 and brought a modern mindset by ending the traditional understanding of taxation in the Republic of Turkey with its training of qualified personnel for both the state and private sectors, continued its activities under the umbrella of the Ministry of Finance. By adopting the principles of autonomy and impartiality, it succeeded in distinguishing itself from other state institutions and drew attention by taking an upright stance against corruption. Therefore, the Tax Inspectors Board has contributed to the healthy functioning of the financial order in Turkey by fulfilling important duties such as auditing, setting accounting standards, training accountants and considering ethical rules over the years, and has brought a breath of fresh air to the field of high-level tax auditing. In this research, it is aimed to analyze the processes leading to the establishment, operation, and closure of the Board of Tax Inspectors, which has a significant place in Turkey’s taxation and economic history, especially in the state bureaucracy.32 pagesTurkishCreative Commons Attribution-NonCommercial-ShareAlikehttp://creativecommons.org/licenses/by-nc-sa/4.0/Hesap uzmanıVergiDenetimTarafsızlıkÖzerklikTax inspectors boardAccountantTaxAuditAutonomyImpartialityStudent ProjectSPB4416