| Summary: | 碩士 === 中國科技大學 === 企業管理研究所 === 101 === Finance is the foundation of public affairs, and the taxation income is the most important
source of the national finance. The inspectors of national taxes thus act the main role in
taxation. It has always been the most admirable occupation to be a government functionary
that means a guaranteed job with fixed salary. Yet, in recent years, what has been raising the turnover of the taxation functionaries? While researchers probe the reasons from work
pressure, role conflict, incentive fairness, etc., this thesis emphasizes further on the
organizational justice, the organizational trust to explore the increasing turnover rate of the taxation functionaries.
In view of the expertise, a functionary must experience in taxation for at least 3 to 5
years before being a taxation inspector. Under such circumstances, the high turnover rate as well as the drain of the proficient will be sure to hinder the inheritance of experiences, and therefore profoundly affect the practical results in taxation inspection, especially the national income. The taxation inspection not only enriches the national treasury, but also substantiates the social justice, taxation fairness. Above all, it characterizes the fair image of the country.
The structure of the national taxation organization is specific and is like a submarine.
Owing to the catwalk of the promotion, back-biting letters and rumors go hither and thither
once there is a vacancy for promotion. As a result, the taxation staffs reveal the ownslide of the sense of organizational justice and organizational trust. It is therefore crucial to make the supervisors acknowledge the related factors among the turnover intention, the organizational justice and the organizational trust. Of course, it is helpful to submit ways to respond.
The study of this thesis focuses on the functionaries of the National Taxation Bureau of
the Northern Area., the analyses of the descriptive statistics, the reliability, the validity, the relative, and the hierarchical regression conclude as follows.
1. The negative correlation between the fair allocation and the turnover intention is
prominent.
2. The negative correlation between the organizational trust and the turnover intention is
prominent.
3. The relationship between the organizational justice and the organizational trust stands
prominently positive.
The result of this study shows: the turnover rate of the inspectors of national taxes is in
prominent correlation with the current salary and welfare system, the transparency of rewards and penalties, and the channel of expressing opinions. It is thus proposed to improve the terms of employment, to reduce work load, to make the rewards and penalties transparent, and to respect staffs’ opinions. All are for reference of institutions of the national taxes, and for reference of following studies.
Keywords ： National Taxation Bureau Of The Northern 、organizational justice 、
organizational trust、the turnover intention stands
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