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 Iffdng mffc 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 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 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 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, thdi gian gan day tinh trang cdn bd, cdng chffc thue' cd thdi gian cdng lde dd Idu nganh Thue' xin ehuyen edng tae hodc 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 Idm cho lanh dao Cue Thud' va lanh dao cdc Chi cue Thue' ciing khdng khoi Iran trd 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 07/08/1990 eiia Hgi ddng Bd trrfdng, 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 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, 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 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 loai bd edc bang cdu hdi khdng dal yeu cau (thdng tin trd ldi khdng day du hoac chgn eung mdt mffc 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 la phu hdp vdi Ihrfe td' tai ngdnh Thue' linh Long An - Ve trinh hgc vd'n Dieu Ira cho thd'y trinh 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 khdc Dieu 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 dffdc tuyd'n vao da dat trinh dd tff dai hge trd Idn - Ve tud'i Ke'l qua thd'ng kd eho thd'y cdng chffc ngdnh Thud' tai tinh Long An chii ye'u ndm 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 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 tud'i Cdng chffc cd thdi gian edng tde tai ngdnh Thud' drfdi na m chid'm ty Id thd'p nha'l Id 20,1 %; kd' dd'n Id iff de'n dffdi nam chie'm ly Id 25,2%; tff de'n dffdi ndm chie'm 29,0% va trdn nam chie'm 25,7% 2.2.2 Kiem dinh thang bdng he so' Cronbach's Alplia Bdng Ke! qua ki^m djnh Crobach's Alpha PhUdng sal thang neu loal bl^n Tudng quan bIS'n tdng hl$u chinh Gia tn Cronbach's Alpha ne'u b| lo^l bien STT Tllangdo Tmng binh thang ne'u loal bien ™PLI 10.64 5.667 595 683 TNPL2 10.46 5.555 574 695 TNPL3 10.66 6.102 499 734 TNPL4 10.47 5.866 564 700 Bien thu nh^p va phuc l(?i (Cronbach's Alpha: 0.760) BiSn dao tao (Cronbach's Alpha: 0.820) DT1 10.49 6.166 649 770 DT2 10.60 6.494 675 765 DT3 10.76 5.978 599 794 DT4 10.83 5.496 667 763 So 2-Thang 2/2019 189 IAP CHi CONG IHIfdNG STT Thang Tmng binh thang neu loal bien Phuong sal thang nSTu loal bl@h QH1 14.04 7.970 618 748 10 QH2 14.07 8.755 556 767 766 Tudng quan bien tdng hi$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 danh gid thang 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 cho thSiy rang cdc bid'n quan sdl cd trfdng quan vdi td'ng th^ va vide phdn lich nhdn to khdm phd (EFA) Id thich hdp QUAN TR!-QUANLV Theo tieu chuan Eigenvalues = 1,136 > thi kel qua cho iha^y ed nhan id' dxltJc nil vd nhdn Id' 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 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 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), 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 sff dung bieu 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 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 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 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, phdng dai phffdng sai (VIF) deu nhd hdn Vi the', chiing la khang dinh khong xay hien iffdng da cdng luye'n Tdm Iai, cac ke'l qua kiem dinh trdn eho thd'y cdc gid tri 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 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 hay khdng, ta thffc hien kiem dinh sff bdng cua phrfdng sai thdng qua phrfdng phdp Levene Test trrfdc 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 Mffe y nghia eua kiem dinh T-lesl dd'i vdi hai phrfdng sai bang 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 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 Ta sff dung ke't qua sig kid'm dinh F 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 - 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 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 ° - 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 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 nhdm trf drfdi I nam dd'n nam vd tha'p nha't Id nhdm trdn nam Dieu phu hdp vdi thffc Id' mgt ngffdi eiing Idm mdt edng vide trdn ndm, nd'u khdng cd srf thay doi, hoae luan ehuyen thi se khdng cdn hffng Ihd vdi cdng viec dd nffa 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 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 sff nghidp Thang tie'n Id mdt nhu eau thie'l Ihffc ciia ngffdi Idm vide 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 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 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 thffc thi edng vu Dieu cdn laora mdlb^u khdng 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 bie'n quan sal dd tde dgng manh nha'l chinh la cong cae bd' tri vd ludn chuyen can bd Dieu ndy eho thd'y trrfdc 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 cdng cua mdi ngffdi deu cd quan he chat che de'n mdi trrfdng eua hg, dieu kien binh Ihrfdng hodn eanh hien Ihrfe ed Ih^ trd 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 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 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 ddnh gid nang Irfe edng tae cua cdng chffc, tao mdi irffdng Iam vide cdng bang, edng khai mgi hoat ddng, 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 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 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 sud't qud tnnh cdng lac ciia edng chffc Iff 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 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 b^u khdng ldm vide than thidn 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 blu khdng Idm vide vui ve, thdn thien vd thoai mdi, can bd cdng chffc se cam Ihd'y hai long ddn ndi lam vide - Xdy dffng ban khdng lam vide lap the Id't lai ndi lam viec phai xud'l phdt Iff thai ed trach nhidm eua ngrfdi lanh dao 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 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 vide ndng eao thu nhdp cho cdng chffc - Quye'l dinh khen thrfdng can dffde drfa mgt cdch kip thdi, dung Iuc, khoang cdch Iff cdn bd cdng chffc cd thdnh tich drfdc khen ihrfdng cho den dffde khen thffdng dffdc thffc hidn 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: Bdo cdo long ki't cua Cue Thui'tinh Long An cdc ndm 2015, 2016, 2017 Ho Thi Thu Hang vd cdng sU, 2015 Nghiin cdu cdc ygu tddnh hudng den ddng lUc 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: ThS LE NGQC TAM Cue Thud'Long An 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 - T h d n g 2/2019 ... 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: ThS LE NGQC TAM Cue Thud 'Long An TS CANH CHI HOANG Trrfdng... 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:... 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