Study of Tax Collectors’ Emotional Labor–Using the NTBNA as a Case Study

• Main Authors: Chen Yu Hsing, 陳玉杏
• Other Authors: Chia- Nan Yeh
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/54py2k

碩士 === 中華大學 === 行政管理學系碩士班 === 103 === This study explored the National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) tax collectors’ emotional labor and aimed to understand the NTBNA employees’ personality traits, emotional labor, and the current state of the colleagues’ support climate. Under the increased financial burden of the current government and in the gradual yearly increase of business of the tax collecting authority, when tax collectors with different personality traits conduct official business, they experienced the degree of impact of their own “emotional labor” psychological process. Based on the mentality of “Love me, love my dog” and motivated by care, concern, and love to tax workers, the researcher conducted a study to gain an insight into the relatedness of the various aspects of “emotional labor”. This study adopted the questionnaire survey and statistical analysis of quantitative research. A total of 500 questionnaires were distributed, and 421 copies were recovered, accounting for the recovery rate of 84.2%. From the recovered questionnaires, 27 invalid questionnaires with too many unanswered questions were excluded, accounting for 6.4% of the questionnaires recovered. There were 394 valid questionnaires, accounting for the recovery rate of 93.59%. SPSS was adopted as the statistical software to test hypotheses and find out the crux of interferences on the tax collectors’ service attitude. Specific improvement strategies and reform recommendations are proposed to further enhance the tax collectors’ morale and service quality. The following conclusions were obtained from the empirical results of this study: 1. The tax collectors of the NTBNA are workers of medium-high emotional labor. 2. The tax collectors of the NTBNA have personality traits of higher openness and due diligence. 3. The NTBNA tax collectors have varying degrees of perceived emotional labor because of gender, education, age, and years of service. 4. The support climate among tax collectors in the NTBNA has a mediating effect on personality traits and emotional labor.