The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Organization Culture and Organization Effectiveness of Tax Officials

세무공무원의 조직문화와 조직유효성

  • 홍순복 (동명대학교 경영학부 경영학과) ;
  • 박준철 (강릉대학교 공과대학 산업공학과)
  • Published : 2009.02.28
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Abstract

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.

본 연구는 세무행정조직의 조직문화와 조직유효성이 높을수록 세무공무원들의 조직몰입과 구성원으로서의 조직 동일시가 높아진다는 것을 실증적으로 분석한 연구로서, 세무공무원을 대상으로 실증적으로 분석한 연구라는 점에서 본 연구의 의의가 있다고 하겠다. 분석결과, 조직문화와 조직유효성은 조직몰입과 조직 동일시에 유의한 영향을 미치는 것으로 나타났으며, 세무행정조직의 조직문화가 높을수록 세무공무원들의 조직에 대한 정서적 애착이 높으며, 조직유효성이 높을수록 조직몰입과 조직 동일시가 높아져 납세자들의 서비스만족도를 높이는데도 긍정적인 효과가 있음을 알 수 있었다.

Keywords

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