{"id":2717,"date":"2014-04-21T21:22:53","date_gmt":"2014-04-21T18:22:53","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2717"},"modified":"2014-04-21T21:22:53","modified_gmt":"2014-04-21T18:22:53","slug":"factors-affecting-tax-compliance-of-taxpayers-the-role-of-tax-officer-the-case-of-istanbul-and-canakkale","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/factors-affecting-tax-compliance-of-taxpayers-the-role-of-tax-officer-the-case-of-istanbul-and-canakkale","title":{"rendered":"Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale"},"content":{"rendered":"\n\n\n\n\n\n\n\n
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Makale Bilgileri<\/b><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Dergi:<\/b><\/span><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/span><\/p>\n

Makalenin Ba\u015fl\u0131\u011f\u0131:<\/b><\/span><\/span> Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale
\n<\/span>Yazar(lar):<\/b><\/span><\/span><\/span> Nilg\u00fcn Serim, Bet\u00fcl \u0130nam, Dilek Murat<\/span><\/span><\/p>\n

Cilt:<\/b><\/span><\/span>5<\/span><\/p>\n

Say\u0131:<\/b><\/span><\/span>2<\/span><\/p>\n

Y\u0131l:<\/b><\/span><\/span>2014<\/span><\/p>\n

Sayfa:<\/b><\/span><\/span> 19-31<\/span><\/p>\n

ISSN:<\/b><\/span><\/span>1309-2448<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00d6zet<\/b><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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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<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Anahtar Kelimeler:<\/b><\/span><\/span><\/span> Tax compliance, tax administration, Mann-Whitney U test, Kruskal-Wallis H test.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/b><\/span><\/span><\/span> H2, H29, J16, C91, H41<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale Yazar(lar): Nilg\u00fcn Serim, Bet\u00fcl \u0130nam, Dilek Murat Cilt:5 Say\u0131:2 Y\u0131l:2014 Sayfa: 19-31 ISSN:1309-2448 \u00d6zet The need for tax revenue is increasing day after day, state needs to raise its […]<\/p>\n

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