稅務稽徵工作屬性對賦權與工作滿意關係之影響

Abstract

本研究問題是探討稅務稽徵工作屬性對賦權與工作滿意關係之影響，經由實務現象、間接文獻之引用及邏輯之推理，發現上述關係有必要進一步釐清。本研究是透過問卷調查的方式，請台灣各地區之國稅局稅務從業人員幫忙填答，依據各地區國稅局之銓審人數比例發放問卷，共寄發了900份問卷，回收705份，扣除無效問卷36份，有效問卷為669份，回收率為74.33%。\\r本研究發現：(1)稅務人員的賦權對工作滿意有正向影響。(2)角色衝突及角色模糊為賦權與工作滿意之中介變數，賦權程度越高，角色衝突及角色模糊程度越低，工作滿意度越高。(3)稅務稽徵工作屬性對賦權與工作滿意關係會產生干擾的假設成立，但只改變賦權與工作滿意之斜率並未改變兩者之正負向關係。

This study empirically approaches the effect of the relationship between empower-ment and job satisfaction. The difference of the type of tax collection job acts as a mod-erator to affect the above relationship. The study found that through empirical phe-nomenon, existing literature and/or logical reasoning the aforesaid relationship still needs to be clarified. This study is conducted via questionnaires survey, in which the questionnaires were mailed to all the Bureaus of National Tax in Taiwan. 900copies of questionnaires sent, 705 filled questionnaires were returned to researcher and after omitting 36 incompletely filled questionnaires, the total responding rate is 74.33%. The results indicate that the effect of empowerment to job satisfaction is positive while role stress acts as a mediate variable between empowerment and job satisfaction. As the extent of empowerment gets higher, role stress is lower, resulting in higher job satisfaction. In addition, the differences in the attributes of tax collection job acting as modera-tors to the above relationship are partially supported by the empirical data. The moder-ate variables only change the slope rate, but not the direction of effects.