• 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.16 no.6
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• pp.717-725
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• 2016

The purpose of this research is to find the effect of the user's satisfaction according to the quality factor of the National Tax Service tax information system on the business performance of the tax officials. In this research, the quality factor of tax information system was divided into information quality, system quality, and service quality and the importance of the user's satisfaction and business performance was suggested. As the result of analysis, the suggested model showed acceptable data suitability and all of the suggested 4 hypotheses had an statistically meaningful effect. Accordingly, it could be identified that the quality factor of the tax information system had a positive effect on user's satisfaction when the tax officials conduct taxation business and that the tax officials with high satisfaction in using the tax information system showed greater business performance.

• 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.

• The Journal of the Korea Contents Association
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• v.12 no.11
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• pp.174-182
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• 2012

The purpose of the study is to establish a successful the national tax service electronic document system and suggest an application method by investigating relationships among perceived availability, perceived usefulness and system acceptance suggested by Technology Acceptance Model(TAM). As a result, perceived availability and perceived usefulness were playing roles as mediums on the process of accepting an tax electronic document system, and information quality of the electronic document system turned out to influence on perceived availability and perceived usefulness. And perceived availability turned out to influence on perceived usefulness. This suggests that the more tax officials feel comfortable in using an tax electronic document system, the more useful they perceive it is.

• 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.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.

• Journal of Urban Science
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• v.6 no.2
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• pp.35-47
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• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Korea Journal of Hospital Management
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• v.9 no.4
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• pp.21-44
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• 2004

Toe objective of this study is to verify the factors influencing the taxation cognition of medical institutions and to verify the difference of taxation cognition among the interest groups in medical services. The factors that influence taxation cognition are supposed to be five: cognition of public benefits on medical services, cognition of profits from medical institutions, cognition of self-responsibility of medical institutions, cognition of distinction of medical institutions, and cognition of the importance of medical services. The interest groups are divided into four: medical institution employees, medical treatment consumers, taxation experts, and tax officials. As a result of this study, first, cognition of public benefits, cognition of profits, and cognition of distinction are verified to have statistical significance as factors for taxation cognition. It means that cognition of the public benefits of medical services is low, while cognition of profits is high, and taxation cognition such as tax supports and tax exemption appears low in accordance with lowness of cognition of distinction of medical institutions. Second, taxation cognition of the interest groups about medical service shows statistical significance between the group of medical institution employees and the group of tax officials, and between the group of medical institution employees and the group of taxes experts. This study is expected to contribute to tax policy, which can support medical institutions to provide medical consumers with good medical services, by analyzing the factors that influence taxation cognition on medical institutions.

• The Journal of the Korea Contents Association
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• v.18 no.5
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• pp.482-489
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• 2018

The purpose of this study is to investigate the effects of tax officials' (transformational/transactional) leadership styles on organizational commitment, and to empirically analyze the context of relationship between the leadership styles and organizational commitment, using empowerment as a moderator variable, to find out whether the effects of transformation leadership and transactional leadership on organizational commitment vary with empowerment. The results of analysis showed that the (transformational/transactional) leadership styles have positive(+)effects on organizational commitment. And as a result of analyzing the interaction term in the analysis of moderating effects, it was found that, among leadership factors, charisma and intellectual stimulation, contingent reward, individualized consideration excluding management by exception${\times}$empowerment, and management by exception${\times}$empowerment have statistically significant positive(+)effects on organizational commitment.