ác yếu tố ảnh hưởng đến động lực làm việc của công chức ngành thuế tỉnh long an

TAPCHJCUN6THirtiNG

CAC YEU TO ANH HlJCfNG DEN
DQNG LlJC LAM VIEC CUA CONG CHlfC
NGANH THUE TINH LONG AN
• LE NGOC TAM - CANH CHi HOANG

TOM TAT:
Nghidn cffu da xde dinh edc ye'u td' cd anh hrfdng dd'n ddng Irfe lam vide cua cdng chffc ngdnh
Thu^ tinh Long An, tff dd do Iffdng mffc do lde ddng cua cdc tac nhdn dd de'n ddng Iffc Iam viec.
Thdng qua ket qud thu dffde tff nghidn effu d^ xud't cae hdm f ehinh sdch Ihffe d£y ddng Iffc ldm
vide cho edng chffc nganh Thue lai tinh Long An. Cu the gdm: Nhdn dien cac ye'u Id' anh hffdng
den ddng Iffc Iam viec cua cdng chffc nganh Thud'tai tinh Long An; Do Irfdng mffe dd anh hrfdng
eua ede y^u id' dd'n ddng Iffe Iam viec cua cdng chffc ngdnh ITiue' tinh Long An; Kiem dinh md
hinh nghidn effu vd ddnh gid sff khdc biel cua cdc ye'u id nhdn khd'u hgc dd'n ddng Irfc ldm viec
cua cdng chffc ngdnh Thud' tinh Long An; Drfa ra eae hdm ;y chinh sdch cho cdc nha quan IJ dd'
gia tang ddng Irfc Iam viee effa cdng chffc nganh Thue lai linh Long An.
Tuf khda: Thud^, ddng Irfc lam viec, edng chffc, ngdnh thue, tinh Long An.

1. D^t vd'n d^
Trong cde yd'u to' ndng eao ehd'l Irfdng ngudn
nhdn Irfc, thi dgng Irfc lam vide la yd'u to can thie't
di thuc day cung nhrf duy tri qua trinh lam vide
eua ngrfdi lao dgng. Ngdnh Thud' tinh Long An la
ddn vi hanh chinh srf nghiep mang ddc thu cua
mdt ddn vi quan ly nha ntfde ve llnh vrfc quan ly
thud', phi. Id phi. Theo nhi^u nghien cffu thi ddn
vi Nha nffdc thffdng il nang ddng va kem hd'p ddn
ddi vdi ngffdi lao ddng. Mat khac, hidn Irfdng
tham nhung va suy Ihodi dao dffc cua mgt sd'cdn
bd, cdng chffc Idm cho dan md'i Idng tin vdo Dang

vd Nhd nffdc la mdt van de hd't sffc lo ngai. Tff
thffc le' cua ddn vi, trong thdi gian gan day tinh
trang cdn bd, cdng chffc thue' cd thdi gian cdng
lde dd Idu trong nganh Thue' xin ehuyen edng tae
hodc ra ngodi Idm cd xu hffdng tang len, hay mgt

188 S6'2-Thang 2/2019

so' thi sinh iham gia thi luye'n cdng ehffe thue' c6
kd't qud Ihi eao, trung tuyd'n nhrfng lai khdng lffa
chgn nganh Thud' ma Irfa chgn nganh khae dieu
do Idm cho lanh dao Cue Thud' va lanh dao cdc
Chi cue Thue' ciing khdng khoi Iran trd.
2. Kd't qua nghidn cffu
2.1. Gidi thieu vi ngdnh Thue tinh Long An
Cue Thue' tinh Long An dffdc thdnh lap theo
Nghi dinh sd' 281/HDBT ngay 07/08/1990 eiia
Hgi ddng Bd trrfdng, nay la Chinh phu, trdn cd s6
hdp nhd'l ba to chffc: Thud' Ndng nghidp; Thu^
Cdng Ihrfdng nghidp vd Thu Qud'c doanh thdnh
mdt d^u md'i Ihd'ng nhd't.
Cue Thud' da xay drfng md hinh quan ly thul"
theo chffc nang kd't hdp vdi quan \^ theo doi
Iffdng hdp ly, khoa hgc, hidu qua; trien khai mo
hinh quan ly dffdc Ihffe hien dong bd vide doi mdi


QUAN IRj-QUAN LV

phdn cdng quan ly Ihud'giffa eae cd quan thud'ede

cd'p; sdp xd'p dieu ehinh dau md'i eac Ddi thud'lai
edc Chi cue Thud', dam bao mue tidu tinh ggn,
nhrfng du nang Iffe d^ thffc hien eac ehffe nang
quan ly thue va sff dung ngudn Iffe hieu qua. Hidn
nay. Cue Thud' linh Long An ed 01 Cue irffdng,
03 Cue phd, 13 phdng va 15 Chi cue Thue'.
Tai cac huydn, thi xa, Ihanh phd'cd 15 Chi cue
Thue' trffc thude. Chi cue Thud' eac huyen, thanh
phd Id to chffc thudc Cue Thud' cd ehffe nang td'
ehffe thrfc hien edng tdc quan ly thud', phi. Id phi,
cdc khodn thu khdc cua ngdn sach nha nrfdc thudc
pham vi nhiem vu ciia ngdnh Thud' trdn dia ban
theo quy dinh cua phdp ludt.
2.2. Kit qud nghien cdu vd cdc kiem dinh
2.2.1. Thdng ke mo td
Td'ng so bdng cdu hdi khao sdl phat ra la 250,
nghien cffu td'ng the' tai ca edng chffc nganh Thue*
dang Idm vide lai tinh Long An (trff lanh dao
phdng). Td'ng sd' bang eau hdi khao sat thu v l Id
230. Sau khi loai bd edc bang cdu hdi khdng dal
yeu cau (thdng tin trd ldi khdng day du hoac chgn
eung mdt mffc do tra ldi cho ta't ca cdc cau hdi),
long sd' bang cdu hdi dat ydu cau vd dffa vao phdn
tich Id 214.
- Ve gidi tinh
Trong 214 cdng chffc dang lam viec tai ngdnh
Thud' linh Long An tham gia vdo mau nghien cffu.

sd' Iffdng nam trdi hdn so vdi sd' Irfdng nff (nhdm
gidi tinh nam chie'm 70,1% vd nff chid'm 29,9%).

Srf chenh lech nay la phu hdp vdi Ihrfe td' tai
ngdnh Thue' linh Long An.
- Ve trinh do hgc vd'n
Dieu Ira cho thd'y trinh do ciia cdng chffc
ngdnh Thue' lai tinh Long An la kha cao vdi ly Id
dai hgc chie'm 85%, thac si chid'm 15% va khdng
cd trinh do khdc. Dieu nay Id phu hdp vdi thrfc td'
tai nganh Thue'tinh Long An vi da sd'cdng chffc
lam vide theo chd' dd chuydn vidn ndn khi dffdc
tuyd'n vao da dat trinh dd tff dai hge trd Idn.
- Ve do tud'i
Ke'l qua thd'ng kd eho thd'y cdng chffc ngdnh
Thud' tai tinh Long An chii ye'u ndm trong dd tu^i
trf 36 ' 45 vdi 39,7%; tid'p de'n la dd tudi 25 - 35
chiem 30,4%; dd tuoi iff trdn 45 chie'm 24,8% va
do tud'i dffdi 25 chie'm 5,1%.
- Ve thdm nidn edng tac
Thd'ng kd ve thdi gian lam viee eho ket qua
khd tffdng ddng vdi thd'ng ke ve do tud'i. Cdng
chffc cd thdi gian edng tde tai ngdnh Thud' drfdi 1
na m chid'm ty Id thd'p nha'l Id 20,1 %; kd' dd'n Id iff
1 de'n dffdi 3 nam chie'm ly Id 25,2%; tff 3 de'n
dffdi 5 ndm chie'm 29,0% va trdn 5 nam chie'm
25,7%.
2.2.2. Kiem dinh thang do bdng he so'
Cronbach's Alplia

Bdng 1. Ke! qua ki^m djnh Crobach's Alpha
PhUdng sal thang
do neu loal bl^n

Tudng quan bIS'n
tdng hl$u chinh

Gia tn Cronbach's Alpha
ne'u b| lo^l bien

STT

Tllangdo

Tmng binh thang
do ne'u loal bien

1

™PLI

10.64

5.667

.595

.683

2

TNPL2

10.46

5.555

.574

.695

3

TNPL3

10.66

6.102

.499

.734

4

TNPL4

10.47

5.866

.564

.700

Bien thu nh^p va phuc l(?i (Cronbach's Alpha: 0.760)

BiSn dao tao (Cronbach's Alpha: 0.820)
6

DT1

10.49

6.166

.649

.770

6

DT2

10.60

6.494

.675

.765

7

DT3

10.76

5.978

.599

.794

8

DT4

10.83

5.496

.667

.763

So 2-Thang 2/2019 189


IAP CHi CONG IHIfdNG

STT

Thang do

Tmng binh thang
do neu loal bien

Phuong sal thang
do nSTu loal bl@h

9

QH1

14.04

7.970

.618

.748

10

QH2

14.07

8.755

.556

.767
.766

Tudng quan bien
tdng hi$u chinh

Gia tri Cronbach's Alpha
n€u b| lo^i bl3h

Bien quan h$ dong nghl$p (Cronbach's Alpha: 0.798)

11

QH3

14.07

8.531

.562

12

QH4

14.07

8.426

.552

.769

13

QH6

14.08

8.293

.613

.750

14

HVLD1

9.86

5.746

.509

.625

15

HVLD2

9.93

6.099

.500

.632

16

HVLD3

9.91

6.175

.420

.680

17

HVLD4

9.77

5.652

.524

.615

Bien hanh vl lanh dao (Cronbach's Alpha: 0.702)

Bleh su cong nh^n (Cronbach's Alpha: 0.660)
18

CM

10.48

4.138

.604

.469

19

CN2

10.58

4.366

.580

.493

20

CN3

10.61

4.774

.476

.569

21

CN4

10.38

6.219

.146

.765

Bien CO hQI thangta'en(Cronbach's Alpha: 0.808)
22

TT1

10.59

4.017

.592

.776

23

TT2

10.52

3.941

.600

.772

24

TT3

10.57

3.983

.756

.706

25

TT4

10.50

3.998

.574

.785

Bien d$c diem cong vl$c (Cronbach's Alpha: 0.839)
26

DDCV1

10.57

5.768

.670

.797

27

DDCV2

10.56

6.164

.674

.796

28

DDCV3

10.58

5.812

.689

.788

29

DDCV4

10.59

5.821

.655

.803

Bien dOng luc lam vl|c (Cronbach's Alpha: 0.890)
30

DLLV1

9.63

3.445

.738

.867

31

DLLV2

9.60

3.265

.798

.844

32

DLLV3

9.64

3.050

.790

.848

33

DLLV4

9.69

3.437

.716

.875

Nguon: Ket qud xd ly dd lieu SPSS
2.2.3. Phdn tich nhdn to khdm phd EFA
(Exploratory Factor Analysis)
Sau khi danh gid thang do vdi 33 bid'n quan sdt
d phan 4.2.2 cho tha'y ed 32 bie'n quan sal dat yeu
eau va dffde drfa vao brfde phdn tich nhdn td'. Drfa

190 So 2-Thang 2/2019

vao ke'l qua phdn lieh EFA, ta thd'y hd sd' KMO =
0,842 > 0,5, sig. = 0,00 < 0,05. Dieu nay cho thSiy
rang cdc bid'n quan sdl cd trfdng quan vdi nhau
trong td'ng th^ va vide phdn lich nhdn to khdm phd
(EFA) Id thich hdp.


QUAN TR!-QUANLV

Theo tieu chuan Eigenvalues = 1,136 > 1 thi
kel qua cho iha^y ed 7 nhan id' dxltJc nil ra vd 7
nhdn Id' nay giai thich dffdc 63,260% bie'n thien
eiia dff lidu.
2.2.4. Kiem dinh he sd tUOng quan vd phdn tich
hoi quy boi
- Kid'm ira he so iffdng quan
Vide xem xet ma Iran iffdng quan giup tdc gia
xde dinh iffdng quan giffa cdc bid'n ddc lap vdi nhau
vd quan he giffa bien ddc lap vdi bien phu thudc.
Tff nghien cffu la Ihd'y eae bid'n ed md'i quan he
giffa cde bid'n dgc lap d mffc trung binh nen il kha
nang xdy ra da cdng tuyd'n edn tffdng quan giffa
bid'n phu thude: dgng Iffc Idm viec eiia edng chffc
ngdnh Thud' tinh Long An va cae bid'n ddc lap khd
chat che nen thich hdp cho phdn tich hdi quy tie'p
theo.
- Hoi quy bdi
Kd't qua xff ly so heu cho thd'y tri so R^ =0,731
va R2 hieu chinh = 0,721. Do dd, md hinh drfde
xay drfng gom cdc bie'n dgc lap: DDCV (ddc diem

edng vide), HVLD (hdnh vi lanh dao), QH (quan
he vdi dong nghiep), DT (ddo tao), TT (thang
tie'n), TNPL (thu nhdp va phuc ldi), CN (srf cdng
nhan) giai thich drfdc 72,1 % srf bid'n thidn ve ddng
Iffc Iam viec cua cdng chffc ngdnh Thue' lai linh
Long An.
Kd't qua phdn tich Anova cho thd'y gia tri kiem
dinh F = 79,828 ed y nghia thd'ng ke (sig.=0,00 <
0,05), do dd gia thuye't: tdp hdp ede bid'n ddc lap
khdng cd moi lien he vdi bie'n phu thudc bi bdc bd,
nghia la md hinh hdi quy la phu hdp vdi dff lieu
nghidn cffu.
Tff dd, md hinh hdi quy bidu thi cac ye'u to' anh
hrfdng de'n ddng Iffe ldm viec ctia cdng chffc nganh
Thud' tai tinh Long An drfdc xac dinh nhrf sau:
DLLV = 0,261*DDCV + 0,189*HVLD
+ 0,105*QH + 0,129*DT + 0,385*TT
+ 0,099*TNPL + 0,160*CN
- Kid'm tra srf vi pham ede gid dinh cua md hinh
hdi quy
- Gia dinh lien he tuyd'n Unh
Do thi phan tan phan drf chud'n hda cho thd'y ede
phan dff drfdc phdn tdn ngdu nhien xung quanh
dffdng di qua lung dd, tffc Id phan dff chuan hda
khdng ludn theo mdt quy ludt ndo, khdng lao ndn
hinh dang nao. Vi vdy, ta cd cd sd de khang dinh
lien he tuyd'n tinh khdng vi pham.

- Gia dinh phan dff cd phdn phd'i chu^n
Nghien cffu nay sff dung bieu do tan sd

Histogram dd' khao sdl phdn phd'i cua phan dff. Ke'l
qua cho thay gid tri Irung binh cua cac quan sat
Mean gan bdng 0 va dd Ideh ehuin Std. Dev. =
0,983 (xap xi bang 1). Nhrf vdy gia thuye't phan drf
cd phdn phdi chuan khdng bi vi pham. Ddng thdi,
bieu do NORMAL P-P PLOT eung cho tha'y cdc
did'm quan sal thrfc le'khdng phdn ldn qua xa drfdng
thang ky vgng (drfdng cheo), ndn eung eho ke't ludn
trfdng trf.
Hinh J: Do thi NORMAL P-P PLOT
mai P-P Plot of Regression Standardized Residual
Dependent Variable: D L L V

Obsarvad Ci

Nguon: Ket qud xd If dd liiu SPSS
- Gia dinh khdng ed trfdng quan giffa eae
phan dff
Ke'l qua cho Ihd'y he so' Durbin-Walson = 1,842
nhd hdn 2. Dong ihdi hien iffdng cdc phan dff chuan
hda dffdc phdn tan ngdu nhien trdn kel qua nghien
cffu cung cho thd'y khdng cd tffdng quan giffa cdc
phan dff, nghia Id gia dinh ndy khdng vi pham.
- Gia dinh khdng cd da cdng luye'n
Ke'l qua cho thd'y gid tri chd'p nhan ciia cdc bie'n
ddc lap deu Idn hdn 0,5, do phdng dai phffdng sai
(VIF) deu nhd hdn 2. Vi the', chiing la khang dinh
khong xay ra hien iffdng da cdng luye'n.
Tdm Iai, cac ke'l qua kiem dinh trdn eho thd'y
cdc gid tri trong md hinh hdi quy tuyd'n linh khdng

bi vi pham. Tff dd ta ed thd' kd't ludn md hinh hdi
quy va cdc gia Ihuye'l: H], H2,H3, H4, Hg, Hg, H7
kid'm dinh trong nghien cffu ndy dffdc chd'p nhdn.

So 2-Thang 2/2019 191


TAP CHJ CONG THIfdNG

2.2.5. Phdn tich phuong sai Anova, Independent
sample T-Test
- Theo nhdm gidi linh
Dd' kiem tra ddng Iffe Iam viec eua cdng chffc
giffa nam vd nff cd khdc nhau hay khdng, ta thffc
hien kiem dinh sff bdng nhau cua phrfdng sai
thdng qua phrfdng phdp Levene Test trrfdc khi
phdn tich phrfdng sai.
Ke'l qua kid'm dinh Levene Test cho thd'y rang
mffe y nghia sig.= 0,858 > 0,05 ndn phrfdng sai
eua td'ng the' Id bang nhau. Mffe y nghia eua kiem
dinh T-lesl dd'i vdi hai phrfdng sai bang nhau la
0,922 nen ta ke't ludn khdng cd srf khdc biet ve
ddng life lam viec giffa nam vd nff.
- Theo nhdm tnnh do hge va'n
Ke't qua lai cho iha^y Sig Levenes Test bang
0.157 >0.05 cho tha'y phrfdng sai long thd' cua cac
nhdm la bang nhau. Ta sff dung ke't qua sig kid'm
dinh F 6 bang ANOVA. Sig kiem dinh F bdng
0.950 > 0.05, nhrf vdy khdng cd khac bidl ddng
Irfc lam vide giffa cde trinh dd hge vd'n khae nhau.

- Theo dd tudi
Kd't qua cho thd'y Sig Levenes Test bang 0.694
>0.05, cho thay phrfdng sai td'ng the cua cde nhdm
Id bdng nhau. Ta sff dung kd'l qua sig kid'm dinh
F d bang ANOVA. Sig kid'm dinh F bang 0.001 <
0,05, nhrf vdy ed khde biet dgng Irfe Iam vide giffa
cde dd tud'i khdc nhau.
° - Theo thdm nien edng lac
Ke'l qua tai eho thd'y Sig Levenes Test bang
0.395 >0.05 cho thd'y phffdng sai long thd' eua eac
nhdm la bang nhau. Ta sff dung ke't qua sig kiem
dinh F d bang ANOVA. Sig kid'm dinh F bang
0.001 < 0.05, nhrf vdy cd khae biel ddng Irfc Iam
viee giffa thdm nien cdng tde. Phan lieh eho thd'y
ddng Irfc Idm vide theo thdm niem cdng tdc tdng
dan trong nhdm trf drfdi I nam dd'n 5 nam vd tha'p
nha't Id nhdm trdn 5 nam. Dieu nay phu hdp vdi
thffc Id' khi mgt ngffdi eiing Idm mdt edng vide
trdn 5 ndm, nd'u khdng cd srf thay doi, hoae luan
ehuyen thi se khdng cdn hffng Ihd vdi cdng viec
dd nffa.
3. Kid'n nghi
3.1. Dd'i vdi cdhgi thdng tien
Tff ly ludn va Ihffe Id' effa ke't qua nghien cffu,
chung la tha'y drfde vai trd quan trgng cua sff
thdng tid'n trong nghe nghidp dd'i vdi dgng Iffc

192 So 2-Thang 2/2019

ldm vide eua edng chffc nganh Thue. Bat cff ci

nhdn ndo eung mong mud'n ed nhffng bffdc Uen
trong sff nghidp.
Thang tie'n Id mdt nhu eau thie'l Ihffc ciia
ngffdi Idm vide trong ed quan hdnh chinh nha
nrfdc, vi srf thang tid'n tao cd hdi cho phat tiiln ci
nhdn, tdng dia vi, uy tin eung nhrf quyen Iffe eua
hg. Chinh sdeh ve sff thang tid'n cd ^ nghia trong
viec hodn thidn ea nhdn, tang dgng Iffc Iam vide
cho cd nhdn edng chffc, ddng thdi Id ed sd d^ thu
hut, giff chdn ngrfdi gidi dd'n vd lam viec vdi to
chffc. Vide lao nhffng ed hdi thdng tid'n eho ngrfdi
cdng chffc giup hg khang dinh vd the hien minh,
nhan ra nhffng cd hdi mdi d^ phdt iri^n ngh^
nghidp vd gdn bd hdn vdi td chffc, cd y thffc phefn
dd'u va nd Iffe nhieu hdn trong thffc thi edng vu.
Dieu nay cdn laora mdlb^u khdng khi Iam viec
hieu qua.
3.2. Doi vdi dgc diem cong vi$c
Nhan td' thff hai cd tdc dgng dd'n dgng Irfe Iam
vide eua cdng chffc lai ngdnh Thue' dnh Long An
Id nhan to' dae did'm cdng vide gdm 4 bie'n quan
sal trong dd tde dgng manh nha'l chinh la cong
cae bd' tri vd ludn chuyen can bd. Dieu ndy eho
thd'y trrfdc khi giao vide cho cdng chffc. Cue Thue
phai ddnh gid trinh do, kid'n thffc vd ndng Iffc Iam
vide dd' bd tri cdng chffc phii hdp theo vi tri cdng
tdc, dung ngffdi dung vide va edng vide drfde giao
ro rdng, cu the'.
Do vdy edng tae ludn chuyd'n can bd phai
xua'l phdt Iff thffc te' cua cd quan vd ndng Iffc cua

can bd cdng chffc. Sff thanh cdng cua mdi con
ngffdi deu cd quan he chat che de'n mdi trrfdng
eua hg, trong dieu kien binh Ihrfdng hodn eanh
hien Ihrfe ed Ih^ trd thanh diiu kidn vd eung co
the trd thdnh vat can cho srf thdnh edng eua can
bd cdng ehffe. Do dd, dan dat edn bd edng ehffe
xdy dffng eon dffdng trrfdng thanh va cd'ng hien
phai cdn cff vdo hodn canh thffc tela dieu rated
y nghia.
3.3. Ddi vdi hdnh vi ldnh dg.o
Qua kd'l qud phan rich cho tha'y da sd cdng
chffc ngdnh Thud' lai tinh Long An hai Idng vdi
each dieu hdnh ciia lanh dao. Dieu nay chrfng to
sff hd trd va Idi khen cua ldnh dao trffc li^p vao
tffng linh hud'ng ed tac dung khdi day ddng vidn
khuyd'n khich tinh than lam vide effa cdng chffc.


QUAN TR!-QUAN LY

- Xdy dffng md'i quan he sdu sac, srf lin Irfdng
vdi mgi ngrfdi nhdm tao nen srf hdp tac rdng rai
cua edng chffc dd'i vdi lanh dao.
- Phai thffc srf cdng khai, minh bach, khdch
quan khi ddnh gid nang Irfe edng tae cua cdng
chffc, tao mdi irffdng Iam vide cdng bang, edng
khai trong mgi hoat ddng, khi dd mgi cdng chrfc
sexdy drfng md'i quan he vdi lanh dao bang niem
tin va srf tdn Irgng.
- Lanh dao phai bie'l lang nghe, phdi bie't each

gop y va phd binh, hffdng dan cdng ehffe trdn linh
than xdy dffng de dieu chinh vd Ihay dd'i theo
hffdng tich cffc.
3.4. Doi vdi sU cdng nhgn
Khi lam vide td't, nhffng ddng gdp cua CBCC
can dffde t6 chffc va ca'p trdn edng nhdn bang
nhieu hinh thffc khdc nhau, nhff: khen thffdng,
giao cdng vide thff thach hdn hodc giao quyen
nhieu hdn.
- Cdng lac ddnh gia, xe^p loai can bg cdng
ehffe phai drfdc thrfc hidn mdt cdch khaeh quan,
cdng bang vd minh bach. Cdc tidu chi, tidu chuan
xd'p hang, danh gid cdn bd phai drfdc xdy drfng
mdt each ddn ehu tff eac To, Dgi va dffde ddnh
gia Iai thffdng xuydn phu hdp vdi dieu kidn thrfc
le trong tffng giai doan khdc nhau, khdng dffa vdo
y ehi chii quan, earn linh, tinh cam ridng cua
ngrfdi danh gid.
- Phai nam vffng va dffa vdo lieu chuan cua
tffng chffc danh vd chffc trdch, nhidm vu da dffdc
phan cdng.
- Phai thffc sff Id'y hidu qua cdng tdc Ihffc te'
eiia cdng chffc lam ihffde do hdng dau dd' nhdn
xel, danh gia ve ph^m ehd't vd nang Iffc.
3.5. Doi vdi ddo tgo
Ddo lao, bdi dffdng cdng chffc md chii ye'u Id
ndi de'n cdng tdc boi dffdng tdng crfdng nang Iffc
thffc hien nhidm vu eho cdng chffc. Id vide to chffc
nhffng ed hgi hgc tap cho cdng chffc.
Cue Thue' ndn chu dgng lap kd* hoaeh phat

trien ngudn nhdn Iffc d ea ba mffc do: ddi ban,
trung han, ngan ban. Dieu ndy ehu yeu lien quan
boat ddng dff bao, dff doan de phan lieh vd cdc
phffdng phdp Ihd'ng kd. Theo dd, tdc gia de xud't
mdt sd' giai phdp nham hoan Ihien edng tde ddo
tao tai Cue Thud' tinh Long An, gdm:
- Cin xay dffng ke' hoaeh ddo tao, bdi dffdng

trong sud't qud tnnh cdng lac ciia edng chffc Iff khi
Id cdng chffc mdi vdo nganh.
- Ke'l hdp nhieu hinh thffc, bien phdp ddo tao,
bdi drfdng, gan dao tao, bdi drfdng vdi sff dung
cdng chrfc cho vide thrfc thi cdng vu.
- Mae khdc, can hodn thien cdng lac danh gia
sau ddo lao bdng each da'y manh thrfc hien kiem
tra trinh do chuyen mdn, nghiep vu.
3.6. Doi vdi quan hi dong nghidp
Khi nha quan ly chii ddng hodc khuyd'n khich
cho CBCC lao ra b^u khdng khi ldm vide than
thidn trong to' chffc, ihi cung cd thi dem lai hidu
qua nha't dinh.:
- Cue Thue' can xdy dffng mdt mdi irrfdng Idm
vide tap the dodn ke't td't hdn, ludn lao ra blu
khdng khi Idm vide vui ve, thdn thien vd thoai
mdi, can bd cdng chffc se cam Ihd'y hai long khi
ddn ndi lam vide.
- Xdy dffng ban khdng khi lam vide lap the Id't
lai ndi lam viec phai xud'l phdt Iff thai do ed trach
nhidm eua ngrfdi lanh dao trong cde Phdng, Dgi
lai Cue Thue'.

- Thrfdng xuyen giao Irfu cdc boat dgng, cac
phong trao nhrf id ehffe thi van hda, vdn nghe, the'
due the' thao cua nganh.
3.7. Doi vdi thu nhdp vd phiic ldi
Trong bd't erf to chffc ndo lien Irfdng la md'i quan
ldm hang dau vd Id ddng Irfe lam vide ciia ngrfdi
can bg cdng chffc. Do vdy, xdy drfng mdt he Ihd'ng
lien Irfdng khoa hgc, hdp ly, lam ddn bay kich thich
ndng sud't vd hieu qua Iao ddng ludn Id nhiem vu
ldn dal ra cho cde ed quan nha nrfdc.
Khi Irfdng cdng ehrfe bat bude phai tuan theo
quy dinh ehung ciia nhd nrfdc thi cdc khoan tien
Ihrfdng, phu ca'p lai ed vai trd ldn trong vide ndng
eao thu nhdp cho cdng chffc.
- Quye'l dinh khen thrfdng can dffde drfa ra mgt
cdch kip thdi, dung Iuc, khoang cdch Iff khi cdn bd
cdng chffc cd thdnh tich drfdc khen ihrfdng cho
den khi dffde khen thffdng dffdc thffc hidn trong
Ihdi gian ngdn nha't.
- Quye't dinh khen thffdng phai dffdc lie'n hdnh
cdng khai nham neu mdt td'm gffdng sang cho
nhffng ngffdi khac noi theo vd hge lap cung nhff
khieh Id tinh than eua ngrfdi drfdc khen Ihrfdng,
thda man nhu cau drfdc ton trgng cua cdn bd,
cdng ehffe •
So 2-Thdng 2/2019 193


TAP CHi GONG THirUNG

TAI LIEU THAM KHAO:
1. Bdo cdo long ki't cua Cue Thui'tinh Long An cdc ndm 2015, 2016, 2017.
2. Ho Thi Thu Hang vd cdng sU, 2015. Nghiin cdu cdc ygu tddnh hudng den ddng lUc.
3. Trdn Van Huynh, 2016. Nhdn tddnh hudng tdi dgng lUc ldm viec cda cong chdc tai SdLao dpng - Thuong binh
vd Xd hgi tinh Nam Dinh. Dgi hpc Lao dgng vd Xa hgi tmh Nam Dinh.
Ngay nhan bai: 1/1/2019
Ngay phan bien danh gia va sd'a chi?a: 11/1/2019
Ngay chS'p nhan dang bai: 21/1/2019
Thong tin tdc gia:
1. ThS. LE NGQC TAM
Cue Thud'Long An
2. TS. CANH CHI HOANG
Trrfdng Dai hpc Tai chinh - Marketing

FACTORS AFFECTING THE WORKING MOTIVATION
OF CIVIL SERVANTS WORKING FOR TAX AUTHORITIES
OF LONG AN PROVINCE
• Master. LE NGOC TAM
Tax Department of Long An Province
• Ph.D CANH CHI HOANG
University of Finance and Marketing
ABSTRACT:
This study has identified and measured the impact of factors affecting the working motivation
of civil servants working for lax authorities of Long An E*rovince. Based on the study's results, the
authors proporse some policy implications lo promote the working motivation of civd servants
working for tax authorities of Long An Province. This smdy includes indentifying and measuring
factors affecting the working motivation of tax officials in Long An Province, testing the research
model and assessing the impact of differences of demographic factors on the working motivation
of lax officials in Long An Province and providing policy imphcaiions for managers to promote
the working motivation of tax officials in Long An Province.

Keywords: Tax, working motivation, civil servants, tax authorities. Long An Province.

194 So 2 - T h d n g 2/2019