The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Effects of the Job Characteristics of Tax Officials on Empowerment and Organizational Effectiveness

세무공무원의 직무특성이 임파워먼트와 조직유효성에 미치는 영향

  • 박준철 (강릉원주대학교 공과대학 산업정보경영공학과) ;
  • 홍순복 (동명대학교 경영학부 경영학과)
  • Received : 2011.08.29
  • Accepted : 2011.10.12
  • Published : 2011.12.28
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Abstract

The purpose of the study is to find out the causal relationship between the job characteristics of tax officials and empowerment and organizational effectiveness. The subjects were the tax officials from regional tax offices and tax offices in Busan and South Gyeongsang Province selected by convenience sampling and 350 questionnaires were analyzed. The study results showed that their job importance and job autonomy had positive effects on empowerment and the higher the empowerment was, the higher organizational effectiveness was, and the higher their job satisfaction was, the higher their organizational commitment was. The results reflected the job characteristics of the administrative tasks of tax organizations. Therefore, the tax officials should be empowered by encouraging their willing participation and creativity and vesting authority and responsibility in them and should be motivated to achieve higher organizational performance through their job satisfaction and organizational commitment.

본 연구는 세무공무원들의 직무특성과 임파워먼트 및 조직유효성의 인과관계를 규명하는데 목적이 있다. 이를 위해 부산시와 경남지역에 소재하는 지방국세청과 세무서의 세무공무원들을 연구대상으로 편의추출법을 이용하여 305부를 분석자료로 사용하였다. 연구결과, 세무공무원들의 직무중요성과 직무자율성은 임파워먼트에 긍정적인 영향을 미치는 것으로 나타났으며, 임파워먼트가 높을수록 조직유효성이 높아지며, 직무에 대한 만족이 높을수록 조직몰입이 높아지는 것으로 나타났다. 이는 세무조직의 과세행정업무를 수행하는 직무특성이 반영된 결과로서, 세무공무원들을 스스로의 자발적 참여와 창의력을 고무시키고 스스로 일할 수 있도록 책임과 권한을 부여하여 개개인을 임파워 시킴으로써 직무에 대한 만족과 강한 조직몰입을 통해 보다 높은 조직의 성과를 달성할 수 있도록 동기를 부여하여야 할 것이다.

Keywords

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