内容型激励、税务人员组织公民行为与纳税服务质量相关性研究  

Research on the Correlation between Content-based Incentive,Tax staff's Organizational Citizenship Behavior and Tax Service Quality

作　　者：刘昌年[1] 李毅心[1] 刘卫忠[1] 张同建[1] LIU Changnian;LI Yixin;LIU Weizhong;ZHANG Tongjian(School of Management,Jiangsu University,Zhenjiang,Jiangsu 212013)

机构地区：[1]江苏大学管理学院,江苏镇江212013

出　　处：《绵阳师范学院学报》2020年第3期6-15,共10页Journal of Mianyang Teachers＇ College

基　　金：教育部人文社会科学规划项目“公平偏好下知识型团队知识资本开发机制研究”(15YJA790023)。

摘　　要：内容型激励是我国税务机构的一种常规激励方式,但激励功能远未得到充分发挥。税务人员组织公民行为在内容型激励对纳税服务质量的促进机制中存在着中介效应。经验性的分析揭示了组织公民行为中介效应下内容型激励对纳税服务质量的微观促进机理,发现内容型激励对税务人员主动进取、互惠性帮助缺乏促进作用,互惠性帮助对纳税服务质量也缺乏促进作用。检验结论为税务机构内容型激励的改进与税务人员组织公民行为的培育提供了现实性的理论借鉴,从而促进了纳税服务质量的上升。Content-based incentive is a conventional incentive mode of China's tax agency,but its function has not been sufficiently exerted.The tax staff’s organizational citizenship behavior takes a mediating effect in quality promoting mechanism of tax service.Empirical analysis reveals the micro-promotion mechanism of content-based tax service quality under the intermediary effect of organizational citizenship behavior.It is also found that the content incentive has no promoting effect on the initiative and reciprocal help of tax personnel,and reciprocal help has no promoting effect on the service quality of tax payment.The conclusion provides practical theoretical reference for the improvement of tax organization's content-based incentive and the cultivation of tax personnel's organizational citizenship behavior,thus promoting the improvement of tax service quality.

关 键 词：税务机构 内容型激励 组织公民行为 纳税服务质量 互惠性帮助 

分 类 号：F812.42[经济管理—财政学]