DOI QR코드

DOI QR Code

Influence of Tax Officials' Occupational Stress on Job Satisfaction and Psychological Well-being

세무공무원이 경험하는 직무스트레스가 직무만족과 심리적 웰빙에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과)
  • Received : 2009.12.22
  • Accepted : 2010.02.11
  • Published : 2010.04.28

Abstract

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.

본 연구는 세무공무원들의 직무스트레스요인과 직무만족 그리고 심리적 웰빙 간의 관계를 실증적으로 분석하여 세무공무원의 직무스트레스요인의 효과적인 관리방안을 제시함을 연구목적으로 한다. 분석결과, 세무공무원들이 세무업무를 수행하는 과정에서 인식하게 되는 직무스트레스요인들은 직무만족도에 부정적인 영향을 미치며, 직무에 대한 만족도가 높을수록 심리적인 웰빙은 높아져 세무행정업무수행의 효율성을 높일 수 있고 납세자들의 세무서비스만족도를 높이는데 효과가 있음을 확인할 수 있었다. 따라서 직무스트레스를 감소하고 업무효율성을 증진하기 위해서는 행정지원요인과 대우관련요인, 업무관련요인의 개선과 세무공무원들의 역할과 중요성을 고려한 복지의 확충 그리고 사기증진을 위한 지방자치단체에서의 급여보충과 직무만족 향상을 위한 제도적인 보완이 요구된다고 하겠다.

Keywords

References

  1. 국세청, 국세청20년사, 다산출판사, 2000.
  2. 김경순, "대학생의 심리적 안녕감 증진을 위한 프 로그램 개발과 적용", 경성대학교 대학원 박사학위논문, 2006.
  3. 박기관, "직무만족 및 조직몰입의 결정요인에 관한 연구", 지방행정연구, 제22권, pp.171-202, 2008.
  4. 양명환, "신체활동과 심리적 행복감: 인지적정서 상태측정치 개발", 한국스포츠심리학회지, 제9권, 제2호, pp.298-304, 1998.
  5. 옥원호, 김석용, "지방공무원의 직무스트레스와 직무만족 및 조직몰입에 관한 연구", 한국행정학회, 제35권, 제4호, pp.355-373, 2001.
  6. C. D. Ryff, "Happiness is everything or is it? Exploration on the meaning of psychological well-being," Journal of Personality and Social Psychology, Vol.57, pp.1069-1081, 1989. https://doi.org/10.1037/0022-3514.57.6.1069
  7. C. Maslach and E. Jackson, Maslach Burnout Inventory(res. ed). Palo Alto, CA: Consulting Psychologist Press, 1981.
  8. D. Galloway, F. Panckhurst, and Boswell, Teachers and Stress, ED. 231, 1982.
  9. D. Hellriegel, J. W. Slocumm, and R. W. Woodman, Organizational Behaviors, St. Paul: West Publishing Co, 1986.
  10. D. Katz and R. L. Kahn, The Social Psychology of Organizations, N.Y. John Wiley & Sons, 1978.
  11. D. R. Carol, "Happiness is every thing, or is it? Exploration on the meaning of Psychological well-being," Journal of Psychology and social psychology, Vol.55, pp.1069-1081, 1989.
  12. E. H. Clark, An Analysis of Occupational Stress Factors as Perceived by Public School Teachers, Unpublished Doctoral Dissertation, Auburn University, 1980.
  13. E. Diener, "Assessing Subjective well-being: Progress and opportunities," Social Indicators Research, Vol.31, pp.103-157, 1984. https://doi.org/10.1007/BF01207052
  14. F. M. Andrews and J. P. Robinson, Measures of subjective well-being, In J. P. Robinson, P. R. Shaver, & L. S. Wrightsman(Eds), Measures of Personality and Social Psychological Attitudes, 19991.
  15. H. Sari, "An analysis of burnout and job satisfaction among Turkish special school head teachers and teachers, and the factors effecting their bumout and job satisfaction," Educational Studies, Vol.30, pp.291-306, 2004. https://doi.org/10.1080/0305569042000224233
  16. R. S. Schuler, "Definition and conceptualization of stress in organizations," Organizational Behavior and Human Performance, Vol.25, pp.184-215, 1980. https://doi.org/10.1016/0030-5073(80)90063-X
  17. S. E. Jackson, "Participation in Decision Making as a Safety for Reducing Job Related Strain," Journal of Applied Psychology, Vol.12, pp.3-19, 1983.
  18. T. A. Beehr, "Perceived Situational Moderators of the Relationship Between Subjective Role Ambiguity and Role Strain," Journal of Applied Psychology, Vol.61, pp.35-40, 1976. https://doi.org/10.1037/0021-9010.61.1.35