内容型激励、组织公民行为与纳税人满意度的相关性研究  

Research of Content Activation,Organizational Citizenship Behaviors and Taxpayer Satisfaction

作　　者：许龙[1] 刘卫忠[1] 张同建[1] 

机构地区：[1]江苏大学管理学院,江苏镇江212013

出　　处：《税务与经济》2015年第1期70-78,共9页Taxation and Economy

基　　金：国家社会科学基金项目(项目编号:14BJY022)

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。Taxpayer satisfaction is one of the main objectives of tax administration. OCB could promote taxpayer satisfaction. Content activation is an important branch of activation theory. It is a driving force for the OCB. The empirical study in this paper shows that content activation could promote the working responsibility, personal dili- gence, initiatives and mutual help of tax officials. But it can not improve their organizational loyalty. The work- ing responsibility, personal diligence, initiatives and mutual help of tax officials have a positive impact on tax- payer satisfaction. The initiatives and loyalty of tax officials have a negative impact on taxpayer satisfaction. In general, content activation plays an important role in incentives mechanism of tax authority. It can improve OCB to a great extent and enhance the taxpayer satisfaction. However, there is much room for the improvement of OCB from content activation. It still needs being deepened and improved.

关 键 词：内容型激励 税务人员 组织公民行为 纳税人满意度 互惠性帮助 

分 类 号：F810.42[经济管理—财政学]