Are they motivated employees of the State Agency of Tax Administration in Andalucía?
DOI:
https://doi.org/10.51302/rtss.2015.2600Keywords:
human resources, job satisfaction, public employee, Tax Agency, Andalucía, survey method, public AdministrationAbstract
This article entails an analysis of the satisfaction with which the human resources in the employ of the Spanish tax administration, specifically in the Special Delegation of Andalusia, carry out their work, offering the results of an empirical study grounded on the results of a survey taking in 471 employees. The results indicate that these employees do not feel valued in their workplace, define their career expectations as unfulfilled and display very little initiative in terms of the tasks they carry out. However, they are aware of the objectives to be met and possess a certain degree of autonomy when engaged in their job.
Downloads
References
Barrilao, P. E. y Villar, E. [2013]: «The efficiency of the regional management centres of the tax administration in Spain», Journal of US-China Public Administration, 10 (1), págs. 49-56.
Barros, C. P. [2007]: «Technical and allocative efficiency of tax offices: A case study», International Journal of Public Sector Performance Management, 1, págs. 41-61.
Bertelli, A. M. [2006]: «Motivation crowding and the federal civil servant: Evidence from the U.S. internal revenue service», International Public Management Journal, 9 (1), págs. 3-23.
Brewer, A. [1994]: The responsive employee, Sydney: Allen and Unwin.
— [1993]: Managing for employee commitment, London: Longman.
Brewer, E. W. y Clippard, L. F. [2002]: «Burnout and job satisfaction among student support services personnel», Human Resource Development Quarterly, 13 (2), págs. 169-186.
Faría, A. y Yucelik, Z. [1995]: «The interrelationship between tax policy and tax administration», en Tax policy handbook, ed. by P. Shome, Fiscal Affairs Department, Washington, DC: International Monetary Fund.
Forsund, F. R.; Kittelsen, S. A. C. y Lindseth, F. [2005]: «Efficiency and productivity of Norwegian tax offices», en Memorandum 29/2005, Oslo: Department of Economics, University of Oslo.
Frampton, D. [1993]: «Practical tax administration, The Looseleaf Company, Melksham, Wilts», Human Resource Development Quarterly, 13 (2), págs. 169-186.
González, X. M. y Miles, D. [2000]: «Eficiencia en la Inspección de Hacienda», Revista de Economía Aplicada, 24, págs. 203-219.
Hernández Sampieri, R.; Fernández Collado, C. y Baptista Lucio, P. [2003]: Metodología de Investigación, 3.ª ed., Nueva York: McGraw-Hill.
James, S.; Hasseldine, J.; Hite, P. y Toumi, M. [2001]: «Developing a tax compliance strategy for revenue services», Bulletin for International Fiscal Documentation, 55 (4), págs. 158-164.
James, S.; Svetalekth, T. y Wright, B. [2006]: «Tax officials' attitudes and perceptions, performance indicators and the efficiency of tax collection», en Discussion Papers in Management, paper n.º 06/01, Exeter: University of Exeter.
Jenkins. G.; Kelly. R. y Khadka, R. [2000]: «Modernisation of tax administration in low-income countries: The case of Nepal», en CAER II Discussion Paper, 68, Cambridge.
Jiménez, J. D. y Barrilao, P. E. [2001]: «Una aproximación a la eficiencia en la gestión de la Agencia Estatal de la Administración Tributaria», Papeles de Economía Española, 87, págs. 221-229.
Katharaki, M. y Tsakas, M. [2010]: «Assessing the efficiency and managing the performance of Greek tax offices», Journal of Advances in Management Research, 7, págs. 58-75.
Kratrina, S. [1990]: «Organisational culture y head nurse leadership: the relationship to nurses' job satisfaction and turnover in hospital settings», Unpublished PhD Thesis, College of Education, Atlanta, Georgia State University.
Krausz, M.; Koslowsky, M.; Shalon, N. y Elyakim, N. [1995]: «Predictors of intention to leave the ward, the hospital and the nursing profession: A longitudinal study», Journal of Organisational Behavior, 16, págs. 277-288.
Lok, P. y Crawford, J. [2001]: «Antecedents of organisational commitment and the mediating role of job satisfaction», Journal of Managerial Psychology, 16 (7/8), págs. 594-613.
London, M. y Larsen, H. [1999]: «Relationships between feedback and self-development», Group and Organisation Management, 24 (1), págs. 5-27.
Manaf, N.; Hasseldine, J. y Hodges, R. [2004]: «State government tax collection performance in Malaysia», en 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney.
Mansor, M. y Tayib, M. [2010]: «An empirical examination of organisational culture, job stress and job satisfaction within the indirect tax administration in Malaysia», International Journal of Business and Social Science, 1 (1), págs. 81-95.
Mikesell, J. L. [1974]: «Administration and the public revenue system: A view of tax administration», Public Administration Review, 34, págs. 615-624.
Moesen, W. y Persoon, S. [2002]: «Measuring and explaining the productive efficiency of tax offices: A non-parametric best practice frontier approach», Tijdschrift voor Economie en Management, 47, págs. 399-416.
Onrubia, J. [2010]: «La Administración Tributaria en España: Retos y nuevos horizontes», Revista Econòmica de Catalunya, 4, págs. 137-154.
Ott, K. [1998]: «Tax administration reform in transition: The case of Croatia», en Occasional paper series 05, Zagreb: Institute of Public Finance.
Rani, V. y Arora, R. S. [2011]: «Perception of tax professionals regarding income tax administration in India», The IUP Journal of Public Finance, 4 (4), págs. 41-55.
Rashid, M. Z. A.; Sambasivan, M. y Johari, J. [2003]: «The influence of corporate culture and organisational commitment on performance», Journal of Management Development, 22 (8), págs. 708-728.
Rubio Guerrero, J. J. [2010]: «La influencia de la academia en las reformas tributarias: Una síntesis», Papeles de Economía Española, 125/126, págs. 62-76.
Schlemenson, A. [1992]: «Organisational structure and human resources in tax administration», en Improving Tax Administration in Developing Countries, Washington, DC: International Monetary Fund, págs. 343-364
Silvani, C. y Baer, K. [1997]: «Designing a tax administration reform strategy: Experiences and guidelines», en IMF Working Paper, 97/30, págs. 1-36.
Silverthorne, C. [2004]: «The impact of organisational culture and person-organisation fit on organisational commitment and job satisfaction in Taiwan», The Leadership and Organisation Development Journal, 25 (7), págs. 592-599.
Tayib, M. [1998]: The determinants of assessment tax collection: The malaysian local authority experience, Ph.D. Dissertation, Wales: University of Glamorgan.
Thirtle, C.; Shankar, B.; Chitkara, P.; Chatterjee, S. y Mohanty, M. S. [2000]: «Size does matter: Technical and scale efficiency in Indian state tax jurisdictions», Review of Development Economics, 4, págs. 340-352.
Trice, H. y Beyer, J. M. [1993]: The cultures of work organisation, Englewood Cliffs, New Jersey: Prentice-Hall.
Wallach, E. J. [1983]: «Individuals and organisations: The cultural match», Training Journal, 37, págs. 29-36.
