Article Information

Journal:Business and Economics Research Journal

Title of Article:Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale
Author(s): Nilgun Serim, Betul Inam, Dilek Murat

Volume: 5

Number: 2

Year: 2014

Page:19-31

ISSN:1309-2448

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.

JEL Classification:H2, H29, J16, C91, H41