Serim, Nilgün; İnam, Betül; Murat, Dilek - In: Business and Economics Research Journal 5 (2014) 2, pp. 19-31
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,...