• Title/Summary/Keyword: 세무행정

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Effect of the Organizational Culture of the Revenue Officer on Organizational Satisfaction and Job Performance (세무공무원의 조직문화가 조직만족과 직무성과에 미치는 영향)

  • Hong, Soon-Bok
    • 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.

  • https://doi.org/10.5392/JKCA.2011.11.7.366 인용 PDF KSCI

Influence of Tax Officials' Occupational Stress on Job Satisfaction and Psychological Well-being (세무공무원이 경험하는 직무스트레스가 직무만족과 심리적 웰빙에 미치는 영향)

  • Hong, Soon-Bok
    • The Journal of the Korea Contents Association
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    • v.10 no.4
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    • pp.298-305
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    • 2010

  • The purpose of this study is to analyze the relationship among the factors of tax officials' occupational stress, job satisfaction and psychological well-being. It also aims to provide the effective management ways of tax officials' job. The result of the study showed that the factors of their occupational stress in performing their duties had negative effects on their job satisfaction, the higher their job satisfaction degree was, the higher their psychological well-being was and it could improve the efficiency of the tax administration performance. It also had the positive effects to improve tax payers' satisfaction degree of taxation service. Therefore, the welfare expansion considering the tax officials' roles and importance, wage supplement from provincial governments and institutionalized supplement to improve their job satisfaction are needed for the increase of the efficiency of taxation service.

  • https://doi.org/10.5392/JKCA.2010.10.4.298 인용 PDF KSCI