稅捐稽徵機關之組織績效對國家建設財源的籌措具有舉足輕重的影響力。影響組織績效的重要前置變數之一為員工工作投入，較高的員工工作投入有助於提升組織之效率與生產力。顧客參與是近來逐漸受重視的一種經營哲學，顧客參與組織的服務傳送過程，對於組織氣候可能產生衝擊。因此，本研究之目的在探討納稅義務人參與納稅服務之過程是否會影響稅捐稽徵人員之工作投入。 本研究以臺北市稅捐稽徵處與財政部臺北市國稅局之稅捐稽徵人員為調查對象。總共發出880份問卷，回收560份，有效問卷555份，回答率為63.1％。 研究結果顯示，納稅義務人之資訊分享、責任行為、人際互動、代替主管、及總體參與行為（前四項行為之總體表現），均與稅捐稽徵人員之工作投入度成顯著的正相關。並且，納稅義務人之四種參與行為及總體參與行為，對稅捐稽徵人員工作投入度之變異的解釋力，均大於其他控制變數（勞動道德承諾、自尊、技術多樣性、回饋、主管的體諒、及參與式領導）之解釋力。 根據實證結果，本研究探討納稅義務人不同參與行為對稅捐稽徵人員工作投入管理上之意涵，並提出後續研究之建議。
The performance of tax authorities is critical to the resources available for public expenditure. One of the keys to an organization's performance is employees' job involvement. In the last decade, customer participation has emerged as an important business philosophy. Customers' participation in service delivery processes has been shown to have an impact on organizational climate. The purpose of this research is to investigate the relationship between taxpayer participation and the job involvement of tax collectors. The respondents of this research are the tax collectors of the National Tax Administration of Taipei (NTAT) and the Taipei Revenue Service (TRS). Eight hundred and eighty questionnaires were distributed. Five hundred and sixty questionnaires were returned, of which five hundred and fifty-five are valid. The response rate is 63.1%. The results show that the four dimensions of taxpayers' participation behaviors (i.e., information sharing, responsible behavior, personal interaction, substitutes for leadership) and the overall participation behavior (i.e., the combination of the four dimensions) are all positively related to tax collectors' job involvement. The explanation power of all these five variables is greater than the control variables included in this research (i.e., work ethic commitment, self-esteem, skill variety, feedback, leadership consideration, leadership participation). Theoretical implications and further research suggestions are discussed.
