통제위치와 윤리성향이 직무스트레스에 미치는 영향에 관한 연구－세무공무원을 대상으로－

This study analyzed job stress and how it was influenced by individual characteristics, locus of control, and ethical preferences. Locus of control and ethical preference were independent variables and job stress was the dependable variable. Data were gathered from surveys completed by tax officials working for tax offices located in Gyeong－nam Province. A total of 167 surveys were completed. The summary of study results are presented below. First, regardless of sex, education, and years of work, were feeling a substantial amount of job stress. However, high－ and low－ranked workers had differences in their stress levels. Second, due to the complexity and heavy workload, even those with high internal locus of control experienced tremendous job stress. Third, idealism and relativism did not have a significant effect on job stress；however, stronger idealism resulted in higher ethical judgment, thereby reducing job stress. This study was significant as it empirically analyzed the effects locus of control and ethical preferences have on job stress. The National Tax Service should be aware of the magnitude of influence job stress has on tax officials who serve important roles in internal revenue services. This study provided theoretical grounds for the National Tax Service to determine ways to reduce job stress. It also indirectly showed that an efficient and advanced tax administration culture should be established from an early stage.