Abstract:
Among public tax authorities, in addition to economic booming, the work
performance of tax collector is the major point of deciding the variation of tax collection. Whether a tax collector shows his organizational citizenship behavior is the key resource of edge in public organizational competition. The effect on the members¡¦ metal sense and their own working attitudes enable the encouragement of these members¡¦ organizational citizenship behavior to render the first business of managers. Many studies discover that a tax collector acknowledges the organizational justice can influence both individual and organizational results, as well as the performance of the trust in their superiors and colleagues or organizational citizenship behavior.
This research probes into related document, and construes a tax collector¡¦s mental sense with organizational justice to construct a theoretical model with the research ideas, such as trust and organizational citizenship behavior, taking Ministry of Finance, National Tax Bureau of Kaohsiung City as research subjects, furthermore to take organizational equity (including distributional equity, procedure equity) as self-variable item, trust (including trust to superior and colleagues) as intermediary variation, organizational citizenship behavior (including justice, helping colleagues, no producing quarrels or pursuit of fame, obey the rule and solid, identifying the organizations) as variable item to discuss the correlation and effect among individual tendency variation, organizational justice, trust and organizational citizenship behavior in order to offer references for public resource development, and further upgrade the service efficiency of public servants. This research has handed out 707 questionnaires with 415 effective copies, and through the statistical analysis, such as Independent test, One-way ANVOVA, Person Correlation Analysis, and Hierarchical Multiple Regression , we get the significant discoveries as follows:
1. It presents a direct relation and influence on each dimension of organizational equity, trust and organizational civil behavior.
2. Public servant¡¦s characteristics, such as sex, marriage, age, seniority, and education degree and director levels, influence obviously distributional justice of organizational justice, procedural justice, trust and organizational civil behavior.
3. Through level multiple regression analysis, trust holds a media relation toward organizational justice and organizational civil behavior, that is, the organizational justice factor indeed influences organizational civil behavior through the intermediary of trust.
Based on reality prove that when a public servant put more emphasis on a tax collector and reaches a status of fair distribution, a tax collector senses the trust toward public institute and furthermore perform organizational civil behavior. This research suggests to enhance the interaction between directors and employees, establish effective questioning authority system, value on just promotional and rewarding systems, advocate the achievement evaluation of interactive fair OCB (Organizational Civil Behavior), etc.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0710102-193514 |
| Date | 10 July 2002 |
| Creators | Huang, Xiao-Pin |
| Contributors | Jin-Feng Uen, Liang-Chih Huang, Shuh-Jer Chen |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0710102-193514 |
| Rights | withheld, Copyright information available at source archive |
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