• The Journal of the Korea Contents Association
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• v.11 no.7
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• pp.366-373
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• 2011

This study aims to present basic directions and implications of the organizational culture and job performance by analysis of the causal path between the variables acknowledging the important role of the organizational satisfaction on the assumption that the organizational culture which is developed for improvement of the revenue officer's job performance by the taxation organization. In the results of analysis, the clan culture, hierarchy culture and market culture except the culture of innovation have positive effects on the organizational satisfaction, and the higher the organizational satisfaction, the higher efficiency of the performance of the tax administration affairs become, so the job performance becomes increase. This can be the results that the characteristics of the tax organizational culture which conducts the taxation administration affairs by the clan culture which is hierarchical and emphasizes the business performance through teamwork, and the market culture which emphasizes the results reflect the job performance. Therefore, the organizational culture that develops sense of ownership and being performed autonomously and responsibly should be created in order to increase the competitiveness in the organizations and to increase the job performance efficiently by the members of the organization to have worthwhile feeling.

• The Journal of the Korea Contents Association
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• v.7 no.3
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• pp.197-206
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• 2007

The high commitment of a revenue officer makes to raise efficiency, can be directly related to task result and validity. The fundamental process through trust in superior, consisting the core of tax execution, needs to be studied significantly. This study is proposed to verify the practical influence of trust in superior with respect to productivity, participation in decision-making, and concentration. These factors are important prerequisites with respect to task processing of a tax revenue officer. As the result of analysis, the more trust in superior effects on the statue of productivity, participation in decision-making and concentration. It is the proof that the trust in superior procedure contributes in the aspects of productivity, participation in decision-making and concentration through the process of encouraging organizational validity.

• The Journal of the Korea Contents Association
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• v.8 no.6
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• pp.159-166
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• 2008

The purpose of this research is to investigate empirically the relationship among organization identity, organization immersion, and pride(또는 self-esteem) of taxation public servants. The results of the research showed the following. First, the research showed that gender and work year, as individual characteristic variables, influence a significant effect on organization identity. Second, it turned out that the pride of taxation pubic servants influences a positive effect on organization identity, and groups of lower pride affect organization identity more than groups of higher pride. Third, it turned out that the pride of taxation public servants also influences a positive effect on organization immersion. In other words, taxation public servants with higher pride showed higher organization immersion. Groups of lower pride affect organization immersion more than groups of higher pride. These results verified that higher pride of organization members can strengthen organization identity and organization immersion.

• The Journal of the Korea Contents Association
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• v.8 no.5
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• pp.215-223
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• 2008

This study is an empirical research on what effects public tax officers' pride, external image, and organization identification as tax specialists have on their organizational commitment. The results of the verification showed that their organizational commitment gets deeper as their satisfaction about pride, external image, and organization identification get greater. In order to meet the public interest in taxation and the demand of the time with positive attitudes and facilitate the functions of the taxation administration, public tax officers' organizational commitment should be intensified by increasing their pride as tax specialists, enhancing external images of the taxation administration, making substantial and realistic efforts, and letting public tax officers have organization identification.

• The Journal of the Korea Contents Association
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• v.9 no.2
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• pp.318-325
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• 2009

This study empirically analyzed that the higher the organization culture and organization effectiveness of a tax administration organization, the higher the organization commitment and organization identification. It is significant in that there hasn't been a study that analyzed empirically using tax officials as the study subjects up until now. The results from the analysis showed that organization culture and organization effectiveness affect organization commitment and organization identification significantly. Specifically, the results showed that the higher the organization culture of the tax administration organization, the higher the emotional attachment to the organization by the tax officials; and the higher the organization effectiveness, the higher the organization commitment and organization identification. From the results, it could be confirmed that the organization culture and organization effectiveness have positive effects on increasing taxpayers' satisfaction levels with the service. Therefore, it could be known that the organization culture of the tax administration organization affects directly the organization effectiveness, and that it is an important factor that improves the organization commitment and organization identification of the employees.

• The Journal of the Korea Contents Association
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• v.9 no.3
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• pp.288-295
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• 2009

This study empirically analyzed how the organizational fairness perceived by revenue officers affect the empowerment and employee efforts. The result of the analysis revealed that as for job fairness, distribution fairness and interaction fairness, with the exception of process fairness, have significant influence on the empowerment while the empowerment, in turn, has significant influence on the employee efforts. This finding confirms that a high level of organizational fairness perceived by revenue officers in their job processes results in a high level of empowerment, which then produces heightened employee efforts, eventually contributing to the efficiency of revenue officers' job performance and the improvement of satisfaction with service quality. Therefore, it is necessary that administrators of revenue offices allow their subordinates to develop their potentials by empowering the employees and delegating authority.

• The Journal of the Korea Contents Association
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• v.11 no.12
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• pp.258-265
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• 2011

The purpose of the study is to find out the causal relationship between the job characteristics of tax officials and empowerment and organizational effectiveness. The subjects were the tax officials from regional tax offices and tax offices in Busan and South Gyeongsang Province selected by convenience sampling and 350 questionnaires were analyzed. The study results showed that their job importance and job autonomy had positive effects on empowerment and the higher the empowerment was, the higher organizational effectiveness was, and the higher their job satisfaction was, the higher their organizational commitment was. The results reflected the job characteristics of the administrative tasks of tax organizations. Therefore, the tax officials should be empowered by encouraging their willing participation and creativity and vesting authority and responsibility in them and should be motivated to achieve higher organizational performance through their job satisfaction and organizational commitment.

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.274-281
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• 2010

The objective of the present study lied in providing empirical analysis over subjects of revenue officers targeted for suggesting effective managerial way for enhanced job productivity by using team commitment as a mediator in the correlation between trust and job productivity. As a result, it was identified that organizational trust, trust in superiors and trust to colleagues perceived by revenue officers have positive effects on team commitment, while the higher team commitment leads to higher job productivity, accordingly leading to better efficiency in carrying out tax-related administration and improving the level of satisfaction as for tax payers. It demonstrated that managers in tax-related organizations must create the foundation affordable for revenue officers to be widely exposed to participate in organization-related key decision-making processes in such a way that encourages and initiates them to have stronger loyalty and self-confidence based on common identity. Furthermore, much effort shall be continuously paid in designing personnel and organizational management policies in order for them to have faithfulness and adherence to their belonged organization.

• The Journal of the Korea Contents Association
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• v.9 no.9
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• pp.218-225
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• 2009

The present research aims to analyze empirically the effect of group cohesiveness and supervisor trust which tax investigators recognize while performing tax administrative duties on the team commitment and in-role behavior. The result of the analysis showed that tax investigators' higher group cohesiveness and supervisor trust resulted in higher team commitment, and that higher team commitment in turn resulted in higher in-role behavior, thereby raising the efficiency of tax investigators' activities as well as tax payers' satisfaction with tax services. Therefore in order to improve the efficiency of tax organizations and team performance, the managers of the organizations must set solid goals, develop solid strategies appropriate for situation, and make proper compensations for investigators' achievements. In addition, there would have to be an organic improvement In all the relevant areas, including organization, personnel management, work style, compensation and welfare, in order to raise tax investigators' work desire.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.326-333
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• 2010

The purpose of this study is to find out the effects of tax officials' perceived self-leadership on their empowerment and organization commitment, improve the effectiveness of human resource management of tax organizations, and provide measures for effective organization management. The study results show that the more their self-leadership improves, the more their empowerment improves. Firstly, the reason why their self-leadership has a positive influence on empowerment is that they set their own purpose about their task by themselves, make efforts to achieve the goals, and do their job with optimistic and constructive attitude. Secondly, the study results that their empowerment has a positive influence on organization commitment show that organizational members with high-level empowerment attach significance to their work and it makes their organization commitment high. To maximize organization performance, tax officials should recognize their work's value, meaning, and importance by himself, be equipped with sufficient knowledge for their work, apply their leverage and control in their job, have their self-determination, and improve their organization commitment.