徵納雙方人際互動行為對稅捐稽徵人員工作投入的影響

The Enhancing Effects of Interaction Behaviors between Taxpayers and Tax Collectors on Tax Collectors' Job Involvement

陳津美(Chin-Mei Chen)

《文大商管學報》 12卷2期 (2007/12) Pp. 41-63

https://doi.org/10.30163/BR.200712.0003

摘要

稅捐稽徵機關之組織績效對國家建設財源的籌措具有舉足輕重的影響力。影響組織績效的重要前置變數之一爲員工工作投入，較高的員工工作投入有助於提升組織之生產力。而將納稅義務人視爲顧客，並促進稅務人員與納稅義務人的互動以提升徵納雙方和諧關係，取得納稅義務人的合作，成爲近年來各國稅捐稽徵機關經營哲學演進的新趨勢。納稅義務人在納稅服務的過程中與稅捐稽徵人員互動，對其工作態度可能產生衝擊，本研究之目的即在探討徵納雙方人際互動行爲對稅捐稽徵人員工作投入之影響。研究對象爲財政部台北市國稅局與台北市稅捐稽徵處之稅捐稽徵人員。
研究結果顯示，徵納雙方之人際互動行爲，與稅捐稽徵人員之工作投入度成顯著的正相關，且其對稅捐稽徵人員工作投入度之變異的解釋力大於其他控制變數（勞動道德承諾、自尊、技術多樣性、回饋、主管的體諒及參與式領導）。根據實證結果，本研究探討徵納雙方人際互動行爲對稅捐稽徵人員工作投入管理上之意涵，並提出後續研究之建議。

關鍵字

徵納雙方人際互動行爲 ； 徵納雙方和諧關係 ； 工作投入

並列摘要

The performance of tax authorities is critical to the resources available for public expenditure. One of the keys to an organization's performance is employees' job involvement. In the last decade, treating taxpayers as customers and fostering the attention in the tax authority of many countries. Taxpayers' behaviors during the interaction between taxpayers and tax collectors have gained considerable recent interaction with tax collectors could have an enormous impact on the work attitudes of tax collectors. The purpose of this paper is to investigate the impact of interaction behaviors between taxpayers and tax collectors on tax collectors' job involvement. The respondents of this research are the tax collectors of the National Tax Administration of Taipei (NTAT) and the Taipei Revenue Service (TRS). The results show that the interaction behavio0rs between taxpayers and tax collectors are positively related to tax collectors' job involvement. The effect size of interaction behaviors are greater than those of the other independent variable used in this paper (i.e. work ethic endorsement, self-esteem, skill variety, feedback, leadership consideration, leadership participation). Theoretical implications and further research suggestions are discussed.

並列關鍵字

interaction behavior ； relationship between taxpayers and tax collectors ； job involvement

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