Taxpayer Participation and the Job Involvement of Tax Collectors

• Main Authors: Chin-Mei Chen, 陳津美
• Other Authors: An-Tien Hsieh
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/20702424393821593401

博士 === 中國文化大學 === 國際企業管理研究所 === 90 === Employees’ job involvement has been considered a key to an organization’s efficiency and productivity. In the last decade, customer participation has received much attention as one important business philosophy. Customers’ participation in the service delivery process of an organization can have an impact on the system and climate of the organization. This could influence the job involvement of the employees of the organization. The purpose of this research is to examine the relationship between taxpayer participation and the job involvement of tax collectors. The expected results are two-folds. One is to construct a scale for measuring taxpayers’ participation in the process of tax collection. The other is to investigate the relationship between taxpayer participation and the job involvement of tax collectors. The respondents of this research are the tax collectors Tax Administration of Taipei City Government and Taipei National Tax Administration. A total of eight hundred and eighty questionnaires were distributed. Five hundred and sixty questionnaires were returned, of which five hundred and fifty-five were valid. The response rate is 63.1%. The results show that the four dimension of taxpayers’ participation behaviors: information sharing, responsible behavior, personal interaction, and substitutes for leadership, and the overall participation behavior (i.e., the combination of the four dimensions) are all positively related to the job involvement of tax collectors. The results further show that the explanation power of all these five variables is greater than the control variables included in this research (i.e., work ethic commitment, self-esteem, skill variety, feedback, supervisory consideration, participative leadership). The moderating effect of the nationality of the taxpayer on the relationship between taxpayer participation and the job involvement of tax collectors is not significant. Based on the research results, this study discusses how different participation behaviors of taxpayers influence the job involvement of tax collectors. Directions of further studies are also suggested.