The Moderator Effect of the Electronicization in Relation to Organizational Commitment and Performance of Employees at Turkish Revenue Administration: SEIA Service at Istanbul Revenue Administration
Journal Title: Journal of the Human and Social Science Researches - Year 2017, Vol 6, Issue 1
Abstract
Provided by tax units under the organization roof of Turkish Revenue Administration, Tax services has character of duty in today's modern states, it also has constitutional basis in the Republic of Turkey. In this paper, it is examined that if electronicization at Turkish Revenue Administration has or not moderator effect in relation to organizational commitment and performance of employees. System of Electronic Inspection and Audit (SEIA) serviced by public employees that employed in the application group directorates of the Istanbul Revenue Administration takes part in this study as a research topic. In this paper, in terms of organizational commitment and organizational performance in Turkish Revenue Administration it is tried to explain how important SEIA service is. Consequently, it is found that there is a moderate positive relationship between organizational commitment and performance, electronicization has moderator effect in relation to variables specified as well.
Authors and Affiliations
Nusret GÖKSU| Doç. Dr., KSU, İktisadi ve İdari Bilimler Fakültesi Assoc.Prof., K.S.Unv. Economics and Administrative Sciences nusretgoksu@ksu.edu.tr, Mehmet TAŞKIRMAZ| Gelir Uzm. Yrd., İVDB, Pendik Uygulama Denetim Müdürlüğü Income specialist İ.V.D.B., Pendik Application audit director mehmettaskirmaz@gmail.com
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