The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Effect of Tax Investigators' Group Cohesiveness and Supervisor Trust on the Team Commitment and In-role Behavior

세무조사자들의 집단응집성과 상사에 대한 신뢰가 팀몰입과 역할내행동에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과) ;
  • 정우성 (부산외국어대학교 상경대학 회계세무행정학부)
  • Published : 2009.09.28
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Abstract

The present research aims to analyze empirically the effect of group cohesiveness and supervisor trust which tax investigators recognize while performing tax administrative duties on the team commitment and in-role behavior. The result of the analysis showed that tax investigators' higher group cohesiveness and supervisor trust resulted in higher team commitment, and that higher team commitment in turn resulted in higher in-role behavior, thereby raising the efficiency of tax investigators' activities as well as tax payers' satisfaction with tax services. Therefore in order to improve the efficiency of tax organizations and team performance, the managers of the organizations must set solid goals, develop solid strategies appropriate for situation, and make proper compensations for investigators' achievements. In addition, there would have to be an organic improvement In all the relevant areas, including organization, personnel management, work style, compensation and welfare, in order to raise tax investigators' work desire.

본 연구는 세무조사자들이 세무행정업무수행과정에서 인식하는 집단응집성과 상사에 대한 신뢰가 팀몰입과 역할내행동에 영향을 미치는지를 실증적으로 분석하였다. 분석결과, 세무조사자들의 집단응집성과 상사에 대한 신뢰가 높을수록 팀몰입이 높아지며, 팀몰입 높을수록 역할내행동이 높아져 세무조사업무의 효율성을 높일 수 있고 납세자들의 세무서비스만족도를 높이는데 효과가 있음을 확인할 수 있었다. 따라서 세무조직관리자들은 조직의 효율성을 높이고, 팀성과를 높이기 위해서는 팀의 주어진 목표를 달성하기 위한 확고한 목표설정과 상황에 맞는 전략개발 그리고 선수들의 성과에 대한 보상이 이루어져야 하며, 세무조사자들의 근무의욕을 높이기 위한 조직 인사 근무형태 보수 후생복지 등 모든 분야에서 유기적인 개선이 이루어져야 할 것이다.

Keywords

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