Effect of the satisfaction from municipality services on taxpayers tax compliance in Zonguldak

Taxpayers' tax compliance is analyzed in various aspectes and in literature there are many studies made about this topic. However, in local governments (municipality) it is not seen a study about taxpayers' tax compliance against collected and assest taxes. Our study have importance regards to fill the literatüre gap. Our study measures both satisfacion level of individuals from municipality services and level of tax compliance in Zonguldak. Local governments are administrative units which are more closed to people compared to central government. Taxpayers can observe government services on-site and it is thought that this situation has impact on tax compliance. It is thought that the more satisfaction level of government services results the increase of tax compliance level. In the same direction, it is expected that decrease of taxpayers' satisfaction level from government services will resultdecrease in tax complinace. Our study, made city of Zonguldak and its seven district, involves eight government administrative units. The reason of analyzing more than on egovernment units is to see the general results in Zonguldak. In addition, it creates cahnce of comparison of level in different satisfaction levels in different districts.