An Analysis on the Relationship between Adversity Index Factors and Job Performance of Tax Officials: Focused on the Moderating Effect of Flex

Abstract

According as the scope of tax administration service has widened to comprise the complex functions of welfare tax administration, beyond the simple taxation of the past, in response to the needs of the times, the workload of front-line tax officials who meet taxpayers face-to-face is rapidly increasing. Thus, taxpayers’ diverse needs require workload, responsibility, and job performance of tax officials, not to speak of basic technical expertise in taxation. In addition, tax officials have been confronted with diverse and complicated adversities at customer contact service, such as technical limits, and frictions with colleagues, superiors and taxpayers in the process of performing their jobs. In recent years, interest in adversity as a socio-psycholgocial factor of organization members has been increasing; in particular, however, there has been no study on the adversity factor of tax official. This study aims to investigate the impacts of revenue officers’ adversity quotient factors (control, ownership, range, continuity) on job performance and empirically analyze the context of their relationships, using the moderator variable of resilience concerning whether there are differences in adversity quotient factors affecting job performance according to resilience. As a result of an empirical analysis, adversity quotient factors had significant positive (+) impacts on job performance, and as a result of an analysis of the interaction terms of regulation effect analysis, of the adversity quotient factors, except for control and continuity, ownership (ownership x resilience) and range (range x resilience) had statistically significant positive (+) impacts on job performance. Thus, it was found that the regulation effects of the ownership and range of adversity quotient factors on job performance positively acted when they were controlled with resilience.
Despite the implications of this study, the limitations of this study are as follows:
First, because this study is the results of analysis on tax officials in Busan and Gyeongnam area, there is surely a limit to generalize the results of the study. It is necessary to expand the region and organization in the future and make efforts to generalize the research. Second, a possibility that job performance may differ depending on the position or duties of tax officials exists in analyzing the moderating effect of resilience. Studies afterwards need to extract samples in detail and analyze them extensively. Third, a possibility of systematic errors is implied because the data on variables are measured by the questionnaire response, studies afterwards should be conducted that can increase external validity by using various data.