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Job Satisfaction Among Spanish Tax Administration Employees: A Logistic Regression Analysis

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  • Elena Villar-Rubio
  • Juan Delgado-Alaminos
  • Pedro Barrilao-González

Abstract

The aim of this study is to identify the factors that determine the satisfaction or dissatisfaction of Spanish tax administration staff with their work, and to evaluate the influence of each of these factors on the overall level of job satisfaction. To achieve this goal, a survey was conducted of 1401 staff members. According to a logistic regression model based on the results obtained, the only variables that actually influence job satisfaction are gender, the employees’ sense that their work is valued, the autonomy enjoyed, their participation in decisions, awareness of the aims of their work, appropriate job rotation and the fulfilment of job expectations, with the latter factor being the most decisive in the model. Copyright Springer Science+Business Media New York 2015

Suggested Citation

  • Elena Villar-Rubio & Juan Delgado-Alaminos & Pedro Barrilao-González, 2015. "Job Satisfaction Among Spanish Tax Administration Employees: A Logistic Regression Analysis," Journal of Labor Research, Springer, vol. 36(2), pages 210-223, June.
    • Handle: RePEc:spr:jlabre:v:36:y:2015:i:2:p:210-223
    DOI: 10.1007/s12122-015-9202-3
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    References listed on IDEAS

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    1. W. Moesen & A. persoon, 2002. "Measuring and Explaining the Productive Efficiency of Tax Offices. a Non-Parametric Best Practice Frontier Approach," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(3), pages 399-416.
    2. Maria Katharaki & Marios Tsakas, 2010. "Assessing the efficiency and managing the performance of Greek tax offices," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 7(1), pages 58-75, May.
    3. Vaneeta Rani & R S Arora, 2011. "Perception of Tax Professionals Regarding Income Tax Administration in India," The IUP Journal of Public Finance, IUP Publications, vol. 0(4), pages 41-55, November.
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    1. Carmen Mihaela MOGOIU & Mariana Luminita LINTA, 2018. "Tax Administration Of Arges County – Approaches From The Perspective Of Human Resources," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 17(3), pages 43-52.

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