Effects of Tax Officials' Self-leadership on their Empowerment and Organization Commitment

세무공무원의 셀프리더십이 임파워먼트와 조직몰입에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과)
  • Received : 2010.09.01
  • Accepted : 2010.10.26
  • Published : 2010.10.28


The purpose of this study is to find out the effects of tax officials' perceived self-leadership on their empowerment and organization commitment, improve the effectiveness of human resource management of tax organizations, and provide measures for effective organization management. The study results show that the more their self-leadership improves, the more their empowerment improves. Firstly, the reason why their self-leadership has a positive influence on empowerment is that they set their own purpose about their task by themselves, make efforts to achieve the goals, and do their job with optimistic and constructive attitude. Secondly, the study results that their empowerment has a positive influence on organization commitment show that organizational members with high-level empowerment attach significance to their work and it makes their organization commitment high. To maximize organization performance, tax officials should recognize their work's value, meaning, and importance by himself, be equipped with sufficient knowledge for their work, apply their leverage and control in their job, have their self-determination, and improve their organization commitment.


Self-leadership;Empowerment;Organization Commitment


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