Organization Culture and Organization Effectiveness of Tax Officials

세무공무원의 조직문화와 조직유효성

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


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.


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