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


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.


Job Characteristics;Empowerment;Job Satisfaction;Organizational Commitment


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