The main objective of this study is to determine the relationship between managers' commitment to employees and their job performance in the General Tax Affairs Department of East Azerbaijan Province. The statistical population of this study is 840 employees of the General Tax Affairs Department of East Azerbaijan Province who were working in 1402.The statistical sample was 242 people selected using the Cochran formula. The sampling method was simple random; the data collection method was fieldwork, and the data collection tool was a questionnaire consisting of 23 questions. This research is descriptive in terms of type, applied in terms of purpose, and fieldwork in terms of data collection.After the validity of the questionnaire was confirmed by the supervisor and in order to control the reliability of the questionnaire, the first 30 questionnaires were randomly distributed among the employees and the reliability of the questionnaires was confirmed using the Cronbach's alpha method.Then, these data were analyzed using SPSS version 18 software and converted into the information used in this study in two stages. In the first stage, which is descriptive analysis,
The collected data is presented in the form of descriptive statistics tables, frequency charts, bar charts, and histograms, and in the second stage, which is inferential analysis, it is examined using Pearson's correlation coefficient and regression tests. Finally, it is possible to comment on the acceptance or rejection of each of the statistical hypotheses.The results showed that there is a positive relationship between managers' commitment to employees and their job performance in the General Department of Tax Affairs of East Azerbaijan Province. Also, the results of multiple regression showed that the greatest impact on the relationship between the dimensions of managers' commitment to employees and job performance is related to the empowerment variable.