Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale

Nilgün Serim (), Betül İnam () and Dilek Murat ()
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Nilgün Serim: Canakkale Onsekiz Mart University
Betül İnam: Uludag University
Dilek Murat: Uludag University

Business and Economics Research Journal, 2014, vol. 5, issue 2, 19-31

Abstract: The need for tax revenue is increasing day after day, state needs to raise its service quality in order not to lose the tax payers, but to gain them. Especially the tax officers and their chiefs who are in direct relationship with the tax payer should have good relations with all taxpayers, empathize with the taxpayer, treat equally to each taxpayer and motivate the taxpayers regarding conformity with the taxes. In this study, a survey was conducted among the tax officers employed in the Revenue Administration of Canakkale and Istanbul, and from the perspective of them, a correlation analysis of the relations between the taxpayer, the tax officer and the chief of the tax officers, was carried out with statistical techniques including Mann-Whitney U test and Kruskal-Wallis H test.

Keywords: Tax compliance; tax administration; Mann-Whitney U test; Kruskal-Wallis H test (search for similar items in EconPapers)
JEL-codes: C91 H29 H41 J16 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0148

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