This study was conducted in order to see the effects of tax laws in the development of the Turkish accounting system. Turkish accounting history is examined by dividing into three sections. The development of accounting has been taken into consideration by "Old Turkish States" In the first part, "Ottoman Empire" in the second part, and "Republic of Turkey" in the third part.
Accounting had emerged with the formation of civilizations. But accounting in the Turks began after they had settled. The first serious information about accounting was encountered during Karahanlilar period. After the Turks settled in Anatolia, they were influenced by the accounting record culture formed by İlhanlılar and formed an Anatolian accounting and recording culture. This recording culture was developed in the framework of state accounting, using laddering method and accrual accounting. The ladder method, which is a state accounting method that is realized in the Ottoman Empire by collecting by sub-altitude as amount and amount, which is based on the collection and expenditure of tax revenues, was lifted after Tanzimat era and then double-sided recording method was started to use. Innovations in the field of taxation affected the development of accounting notions with opening up the "Dividend Tax" which envisages taxation on profits, and this also leaded the development of the accounting regime in the private sector.. The accounting system has been developed along with the laws that make up the tax system in the period of the Republic of Turkey.
Keywords: Accounting, History, Tax, Turkish Accounting System, Laddering Method