| Summary: | 碩士 === 國立高雄應用科技大學 === 人力資源發展系 === 99 === The virtue or vice of tax revenue collection is related to the state finance and is a significant factor affecting the government polices at all levels. Besides having the professional tax knowledge, the tax officers have high work ethic and morale that is able to increase the accuracy of tax collection process and have the friendly and harmonious relationships between tax collector and taxpayer.
This study aimed to understand the perception of the difference leadership competence and the performance of the difference workplace friendship and work morale among the tax officers of various background variables, to realize the relationships among leadership competence, workplace friendship and work morale, to comprehend the impact of leadership competence, workplace friendship on work morale. The sample of study was tax officers in Kaohsiung National Tax Administration. The questionnaire data was analyzed by one way ANOVA, Pearson’s correlation and stepwise multiple regressions.
The findings of this study were different gender, working seniority and positions of background variables of tax officers were significant different on the perception of the leadership competence, workplace friendship and work morale. Furthermore, the relationships among leadership competence, workplace friendship and work morale were statistically significant correlated. Also, the leadership competence and workplace friendship had significant impact on work morale. Based on the above findings, the implications of this study were to enhance leadership competence, to encourage establishing workplace friendship, and to emphasize individual differences.
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