Türk Gelir İdaresinde Çalışanların Örgütsel Bağlılıkları ve Örgütsel Performansları Arasındaki İlişkide Elektronikleşmenin Moderatör Etkisi: İstanbul Vergi Dairesi Başkanlığında EYDS Hizmeti

Türk Gelir İdaresi teşkilatı çatısı altında vergi birimleri tarafından sağlanan vergi hizmeti, 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 etkisinin 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 almaktadır. 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.

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

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.

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