La agencia tributaria a debatelas condiciones laborales de sus empleados

  1. Barrilao González, Pedro Enrique
  2. Delgado Alaminos, Juan
  3. Villar Rubio, Elena
Revista:
Revista Aranzadi Doctrinal

ISSN: 1889-4380

Ano de publicación: 2014

Número: 4

Páxinas: 197-215

Tipo: Artigo

Outras publicacións en: Revista Aranzadi Doctrinal

Referencias bibliográficas

  • Barrilao, P. E. & Villar, E. (2013). The Efficiency of the Regional Management Centres of the Tax Administration in Spain. Journal of US-China Public Administration, 10(1), 49-56.
  • Barros, C. P. (2007). Technical and allocative efficiency of tax offices: a case study. International Journal of Public Sector Performance Management, 1, 41-61.
  • Bertelli, A. M. (2006). Motivation crowding and the federal civil servant: Evidence from the U.S. internal revenue service. International Public Management Journal, 9(1), 3-23.
  • Brewer, A. (1993). Managing for Employee Commitment. Longman, London.
  • Brewer, A. (1994). The Responsive Employee, Allen & Unwin, Sydney.
  • Brewer, E. W. & Clippard, L. F. (2002). Burnout and Job Satisfaction among Student Support Services Personnel. Human Resource Development Quarterly, 13(2), 169-186.
  • Gaitero (1991). La Administración Tributaria en el marco de la organización de la Administración Pública. Cuadernos de Formación de la Inspección de Tributos, Nº 16.
  • González, X. M. & Miles, D. (2000). Eficiencia en la inspección de hacienda. Revista de Economía Aplicada, 24, 203-219.
  • Hernández Sampieri, R., Fernández Collado, C. & Baptista Lucio, P. (2003). Metodología de Investigación. Tercera edición. McGraw-Hill. New York.
  • James, S., Hasseldine, J., Hite, Peggy & Toumi, M. (2001). Developing a Tax Compliance Strategy for Revenue Services. Bulletin for International Fiscal Documentation, 55(4), 158-164.
  • James, S., Svetalekth, T. & Wright, B. (2006). Tax Officials' Attitudes and Perceptions, Performance Indicators and the Efficiency of Tax Collection. Discussion Papers in Management, Paper No. 06/01, University of Exeter.
  • Jiménez, J. D. & Barrilao, P. E. (2001). Una aproximación a la eficiencia en la gestión de la Agencia Estatal de la Administración Tributaria. Papeles de Economía Española, 87, 221-229.
  • Katharaki, M. & Tsakas, M. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7, 58-75.
  • Kratrina, S. (1990). Organisational Culture and Head Nurse Leadership: The Relationship to Nurses' Job Satisfaction and Turnover in Hospital Settings' , Unpublished PhD Thesis, College of Education, Georgia State University, Atlanta, GA.
  • Krausz, M., Koslowsky, M., Shalon, N. & Elyakim, N. (1995). Predictors of Intention to Leave the Ward, the Hospital and the Nursing Profession: A Longitudinal Study. Journal of Organisational Behavior, 16, 277-288.
  • Lok, P. & Crawford, J. (2001). Antecedents of Organisational Commitment and the Mediating Role of Job Satisfaction. Journal of Managerial Psychology, 16(7/8), 594-613.
  • London, M. & Larsen, H. (1999). Relationships between Feedback and Self-Development. Group and Organisation Management, 24(1), 5-27.
  • Manaf, N., Hasseldine, J. & Hodges, R. (2004). State Government Tax Collection Performance in Malaysia. Paper Presented at the 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, April, Sydney.
  • Mansor, M. & Tayib, M. (2010). An Empirical Examination of Organisational Culture, Job Stress and Job Satisfaction within the Indirect Tax Administration in Malaysia. International Journal of Business and Social Science, 1(1).
  • Mikesell, J. L. (1974). Administration and the Public Revenue System: A View of Tax Administration. Public Administration Review, 34, 615-624.
  • Moesen, W. & Persoon, S. (2002). Measuring and explaining the productive efficiency of tax offices: a non-parametric best practice frontier approach. Tijdschrift voor Economie en Management, 47, 399-416.
  • OECD (2010). Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2010. Forum on tax administration. Centre for tax policy and administration. OECD Publications, France.
  • Onrubia (2010). La Administración Tributaria en España: retos y nuevos horizontes. Revista de 3ECONOMI4, 4, 137-154.
  • Rani, V. & Arora, R. S. (2011). Perception of Tax Professionals Regarding Income Tax Administration in India. The IUP Journal of Public Finance, 9(4), 41-55.
  • Rashid, M. Z. A., Sambasivan, M. & Johari, J. (2003). The Influence of Corporate Culture and Organisational Commitment on Performance. Journal of Management Development, 22(8), 708-728.
  • Silverthorne, C. (2004). The Impact of Organisational Culture and Person-Organisation Fit on Organisational Commitment and Job Satisfaction in Taiwan. The Leadership & Organisation Development Journal, 25(7), 592-599.
  • Tayib, M. (1998). The Determinants of Assessment Tax Collection: The Malaysian Local Authority Experience. Ph. D. Dissertation, University of Glamorgan, U.K.
  • Trice, H. & Beyer, J. M. (1993). The Cultures of Work Organisation. Prentice-Hall, Englewood Cliffs, NJ.
  • Wallach, E. J. (1983). Individuals and Organisations: The Cultural Match. Training Journal, 37(2), 29-36.