A Study of the Relationship between Organizational Citizenship Behavior of the Taxation Staff and Tax Compliance Behavior of the Taxpayers

The current research is intended to study the relationship between organizational citizenship behavior of the taxation staff and tax compliance behavior of the taxpayers. To do it، 255 personnel of the taxation office and 275 taxpayers of Mazandaran tax affairs general directorate were randomly selected and answered to Organ’s questionnaire of organizational citizenship behavior (1991) and another researcher-made questionnaire for taxpayers’ compliance. Finally، the results from those questionnaires were analyzed by Spearman’s correlation coefficient and the findings indicated that morality، fairness، civility، altruism، fantasy and respect among the staff of taxation affairs and taxpayers’ compliance are significantly related (p< 0/01) and the results from Friedman test indicated that politeness together with prestige is considered as the first priority among the dimensions of citizenship organizational behaviors for personnel at tax general directorate (mean rank= 3/32).