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

Year 2017, Volume: 6 Issue: 1, 443 - 457, 10.03.2017

Nusret Göksu , Mehmet Taşkırmaz

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.

Keywords

Commitment, Performance, Electronicization, TRA, SEIA

Türk Gelir İdaresinde Çalışanların Örgütsel Bağlılıkları ve Örgütsel Performansları Arasındaki İlişkide Elektronikleşmenin Moderatör Etkisi; İVDB EYDS Hizmeti

Abstract

Vergisel hizmet, günümüz Türkiye’sinde Türk Gelir
İdaresi teşkilatı çatısı altında sağlanmaktadır. Vergi günümüz modern
devletlerinde bir ödev niteliğinde yer almakta olup Türkiye Cumhuriyeti
Devleti’nde de Anayasal dayanağı bulunmaktadır. Araştırmada Türk Gelir
İdaresi’nde örgütsel bağlılık ve örgütsel performans arasındaki ilişkide
elektronikleşmenin moderatör etkiye sahip olup olmadığı incelenmiştir. Bu
bakımdan İstanbul Vergi Dairesi Başkanlığı’na bağlı uygulama grup
müdürlüklerinde istihdam edilen kamu çalışanları vasıtasıyla sağlanan
Elektronik Yoklama Denetim Sistemi (EYDS), araştırma konusu olarak çalışmada
yer tutmaktadır. Bu çalışmada, kısaca Türk Gelir İdaresinde örgütsel bağlılık
ve örgütsel performans adına EYDS hizmetinin ne derece önem teşkil ettiği
açıklanmaya çalışılmıştır. Analiz sonuçlarına göre örgütsel bağlılık ve
örgütsel performans arasında orta seviyede pozitif bir ilişki açığa
çıkarılmakla beraber EYDS’nin bu ilişkide moderatör etkisinin bulunduğu da
tespit edilmiştir.

Keywords

GİB, İVDB, Bağlılık, Performans, Elektronikleşme, EYDS

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