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

a Assoc.Prof.,Canakkale Onsekiz Mart University, Biga Faculty of Economy and Administrative Sciences, Canakkale, Turkiye, [email protected] b Res. Assist., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] c Res. Assist., PhD., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] 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