The Relationship between Ethical Leadership and Empowerment of Employees in the Tax Affairs of Isfahan City

The present study is conducted to examine the relationship between ethical leadership and empowerment in the tax affairs of Isfahan city. The study sample included all employees of the tax administration of Isfahan city (n = 722) was in 1392 which 200 employees randomly stratified according to gender were selected as sample. The research method was descriptive and correlational. In this study, we have used standard questionnaires ethical leadership and empowerment. The data from this study by one sample t test, t for two independent samples, and (F) analysis of variance, multiple regression analysis has been used. Results of statistical analysis showed that ethical leadership (X=3/45) and empowerment (X=4/45) was higher than average. Correlation between ethical leadership and Empowerment was 0/96 and coefficient determination was 0/883 and (P = 0/000). Also multiple correlation between the components of ethical leadership and empowerment (R = 0/69) and the coefficient of determination (R2 = 0/69 and P 0/000) has been and beta coefficients respectively for of fairness component was (? = 0/98 and P = 0/000) component of transparency (? = 0/98 and P = 0/000) and for the sharing of power (? = 0/87 and P = 0/000), was respectively.