内容型激励、组织公民行为与纳税人满意度的相关性研究

发布时间：2018-11-16 15:26

【摘要】：纳税人满意度是税务管理的核心目标之一,而税务人员组织公民行为对纳税人满意度存在着直接的促进作用。内容型激励是激励理论的一个重要分支,对税务人员组织公民行为存在着内在的驱动作用。实证研究表明,内容型激励对税务人员工作责任心、个人勤奋、主动进取、互惠性帮助存在着显著的促进作用,而对税务人员组织忠诚缺乏有效的促进;税务人员的工作责任心、个人勤奋、互惠性行为对纳税人满意度存在着显著的促进作用,而税务人员主动进取和组织忠诚对纳税人满意度缺乏有效的促进。总体而言,内容型激励在我国税务机关激励机制中具有现实性的作用,在很大程度上促进了税务人员组织公民行为的改进,进而提升了纳税人的满意度。但是,内容型激励对税务人员组织公民行为的促进仍然存在着一定的拓展空间,有待深化和完善。
[Abstract]:Taxpayer satisfaction is one of the core objectives of tax administration, and tax personnel organizational citizenship behavior has a direct role in promoting taxpayer satisfaction. Content-based incentive is an important branch of incentive theory, which has an intrinsic driving effect on tax personnel's organizational citizenship behavior. The empirical study shows that the content incentive has a significant role in promoting tax personnel's sense of responsibility, individual diligence, initiative and mutual help, but lack of effective promotion to tax personnel's organizational loyalty; Tax personnel's sense of responsibility, personal diligence and reciprocal behavior have a significant role in promoting taxpayers' satisfaction, while tax officials' initiative and organizational loyalty lack of effective promotion of taxpayer satisfaction. In general, the content-type incentive plays a realistic role in the incentive mechanism of tax authorities in our country, to a great extent, it promotes the improvement of tax personnel's organizational citizenship behavior, and then improves the taxpayer's satisfaction. However, there is still some room for expansion of the promotion of tax personnel's organizational citizenship behavior by content-based incentive, which needs to be deepened and perfected.
【作者单位】：江苏大学管理学院;
【基金】：国家社会科学基金项目(项目编号:14BJY022)
【分类号】：F812.42

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