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題名:納稅義務人參與與稅務人員工作投入關係之研究
作者:陳津美 引用關係
作者(外文):Chin-Mei Chen
校院名稱:中國文化大學
系所名稱:國際企業管理研究所
指導教授:謝安田
學位類別:博士
出版日期:2002
主題關鍵詞:顧客參與員工工作投入納稅義務人參與稅務人員工作投入taxpayer participationjob involvementtax collector
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員工工作投入有助於提升組織之效率與生產力。顧客參與是近來逐漸受重視的一種經營哲學,顧客參與組織的服務傳送過程,對於組織的制度與氣候可能產生衝擊因而影響員工之工作投入。本研究之目的在檢測納稅義務人參與及稅務人員工作投入之關係,期能從兩個方向擴充顧客參與及員工工作投入理論的知識。第一個方向在建構納稅義務人參與之量表。第二個方向,則在以有效度與信度之納稅義務人參與量表,探討納稅義務人參與及稅務人員工作投入間之關係。
本研究之調查對象為台北市稅捐稽徵處與財政部台北市國稅局之稅務人員。總共發出880份問卷,回收560份,有效問卷555份,回答率為63.1%。
研究結果顯示,納稅義務人之資訊分享、責任行為、人際互動、代替主管、及總體參與行為(前四項行為之總體表現),均與稅務人員之工作投入度成顯著的正相關,並且,納稅義務人之四種參與行為及總體參與行為,對稅務人員工作投入度之變異的解釋力,均大於在本研究中之控制變數(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)。納稅義務人國別對納稅義務人參與及稅務人員工作投入間之關係的干擾效果在本研究中並不顯著。
根據研究發現,本研究探討納稅義務人不同參與行為對稅務人員工作投入之涵義,及後續研究之建議。
Employees’ job involvement has been considered a key to an organization’s efficiency and productivity. In the last decade, customer participation has received much attention as one important business philosophy. Customers’ participation in the service delivery process of an organization can have an impact on the system and climate of the organization. This could influence the job involvement of the employees of the organization. The purpose of this research is to examine the relationship between taxpayer participation and the job involvement of tax collectors. The expected results are two-folds. One is to construct a scale for measuring taxpayers’ participation in the process of tax collection. The other is to investigate the relationship between taxpayer participation and the job involvement of tax collectors.
The respondents of this research are the tax collectors Tax Administration of Taipei City Government and Taipei National Tax Administration. A total of eight hundred and eighty questionnaires were distributed. Five hundred and sixty questionnaires were returned, of which five hundred and fifty-five were valid. The response rate is 63.1%.
The results show that the four dimension of taxpayers’ participation behaviors: information sharing, responsible behavior, personal interaction, and substitutes for leadership, and the overall participation behavior (i.e., the combination of the four dimensions) are all positively related to the job involvement of tax collectors. The results further show that the explanation power of all these five variables is greater than the control variables included in this research (i.e., work ethic commitment, self-esteem, skill variety, feedback, supervisory consideration, participative leadership). The moderating effect of the nationality of the taxpayer on the relationship between taxpayer participation and the job involvement of tax collectors is not significant.
Based on the research results, this study discusses how different participation behaviors of taxpayers influence the job involvement of tax collectors. Directions of further studies are also suggested.
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