Özet:

Abstract Customer-focused look at the taxpayer is not associated only with the tax law or tax theory, but is also associated with management theory, psychology and sociology. Tax liability includes the human element and human subjective entity. Therefore, dealing with taxation considering only technical analysis will be incomplete. At the same time, the "behavioral public finance" field study was conducted on less than other sub-areas of finance. This study are emphasizesed on tax compliance of the approach styles of tax administration to tawpayer. First of all, the concept ot of taxpayer satisfaction will be discussed. Then, the survey results which made to measure the taxpayer satisfaction in Malatya will be evaluated and also recommendations will be developed accordingly. Key Words: Tax Voluntary Compliance, Customer-Focused taxpayer, the taxpayer Psychology

Anahtar Kelimeler: