Effect of the Organizational Culture of the Revenue Officer on Organizational Satisfaction and Job Performance

세무공무원의 조직문화가 조직만족과 직무성과에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과)
  • Received : 2011.02.17
  • Accepted : 2011.03.21
  • Published : 2011.07.28


This study aims to present basic directions and implications of the organizational culture and job performance by analysis of the causal path between the variables acknowledging the important role of the organizational satisfaction on the assumption that the organizational culture which is developed for improvement of the revenue officer's job performance by the taxation organization. In the results of analysis, the clan culture, hierarchy culture and market culture except the culture of innovation have positive effects on the organizational satisfaction, and the higher the organizational satisfaction, the higher efficiency of the performance of the tax administration affairs become, so the job performance becomes increase. This can be the results that the characteristics of the tax organizational culture which conducts the taxation administration affairs by the clan culture which is hierarchical and emphasizes the business performance through teamwork, and the market culture which emphasizes the results reflect the job performance. Therefore, the organizational culture that develops sense of ownership and being performed autonomously and responsibly should be created in order to increase the competitiveness in the organizations and to increase the job performance efficiently by the members of the organization to have worthwhile feeling.


Organizational Culture;Organizational Satisfaction;Job Performance;Taxation Organization


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