Identifying and ranking the effective components in paying fair rewards in Kashan Tax Administration

Dissertation for Master of Public Administration (Organizations and Methods)

Abstract

One of the main duties of managers is to design and draw the salary and benefits system for employees. There are several payment systems, one of which is based on fair rewards. Salary and benefits are a complex extrinsic reward. Salaries and benefits can help the organization to attract and retain qualified employees. Salaries and benefits can satisfy and motivate employees for hard work and high productivity. But if there is dissatisfaction with salary and reward, it leads to strike, protest, absenteeism, job transfer and physical and mental disability.

This research aims to evaluate the effective factors in paying fair reward in Kashan tax office. The research method is applied in terms of the purpose and descriptive-survey research method. The statistical population is 144 employees of the Kashan Tax Administration, which was calculated using the Morgan and Jersey table to be 103 people. The method of collecting library information and the research tool was a researcher-made questionnaire with 24 questions on the Likert scale with a reliability of 78%. A linear model was used to test the hypotheses, the statistical results showed that the factors of communication skills, perception skills, performance management have a significant relationship with the reward system. The results of multiple regression also showed that teamwork and performance management are more effective in predicting the reward system. Key words: reward system, perception skills, communication skills, personality traits, performance management, tax administration. Chapter First

Generalities of the research

Introduction

In every organization, human resources are considered as one of its most important resources and have an effective contribution to the effectiveness of the organization. Therefore, in order to use this factor optimally and optimally in the long term, its needs should be taken into account and the factors that create motivation and satisfaction in the human resources should be known. A workforce that is not motivated and not satisfied with its job and organization cannot be He used all his skills and energy. One of the effective ways to motivate employees is material rewards. Then he weighs the value of the goal and the desirability of reaching it for himself, and according to the importance and desirability of the goal, he considers the amount and amount of effort required to achieve the goal and makes a decision. In short, before doing the work, a person consciously and unconsciously examines the motivation factor and the value of the goal and makes a logical decision based on it.

One of the main duties of managers is to design and outline the salary and benefits system for employees. There are several payment systems, one of which is based on fair rewards. Salaries and benefits are a complex external reward. Salaries and benefits can help the organization to attract and retain worthy employees. Salaries and benefits can cause satisfaction and motivate employees for hard work and high productivity. (Kazemi, 2014: 24) 1-1. Statement of the problem Human resources have a high position in organizations that are known for their foresight. In the minds of the managers of these organizations, human power is considered a strategic asset of the organization and therefore, it has focused the attention of the management. The point of view of the managers of this type of organization, who have also made the future their own, is not a cost point of view, but a capital point of view, and that too of a strategic investment type. Therefore, we can expect the employees of such organizations to be trained for creative and knowledge-oriented movements.

The human resources managers of organizations, in order to organize according to the human resources strategy, in the form of "positive action", should show a tough stance towards the movements that destroy equality in the organization. Unfortunately, in most Iranian organizations, not only such positions are not observed, but the work of human resources managers is limited only to the regulation of "salary payment contracts".(Sultani, 34:1381)

Employee motivation is very important because it is the basis of all the organization's activities in order to create organizational commitment and increase productivity. Herzberg believes that job motivation is influenced by internal and external factors. Internal (mental) motivational factors arise from doing work and cause individual satisfaction, such as success, progress, appreciation, and the nature of work, and external factors are mainly related to the environment and job context and keep employees in the organization, and include the policy and regulations and conditions of the work environment, salaries and wages, personal relationships with peers, and job security. Based on the investigations, Herzberg realized that employees find their satisfying experiences They knew that they were influenced by factors that were more related to the ego and the inner content of the work. These factors; It was called motivational factors. And unpleasant experiences originating from factors that were not related to the nature of their work were termed health factors, which external factors played a very important role in the creation of these experiences (Naili, 2013: 40).

Characteristics such as management and company policy, supervision, relationships between people, working conditions and salaries (by Herzberg) are known as health factors. When these factors are in a suitable situation, people will not be unhappy; But they will not be completely satisfied. If we want to provide a means of motivating people in the organization and cause them to be stimulated, (according to Herzberg) we should emphasize on the issue of progress, recognition and gaining fame, the nature of work, responsibility and growth. These are the characteristics that make a person achieve internal rewards (Robbins, 2000:213).

Herzberg points out that salary mainly plays the role of a health factor, but it also shows the characteristics of a motivational factor (Niley, 1373:52).

Employees are paid salaries and wages to compensate for the work they do in the organization. The effort, time and energy that the employees spend in the direction and for the sake of achieving the goals of the organization, the payment must also have a motivational aspect.

Today, this theory is proposed in psychology that among the many and varied needs of humans, only a few can be directly satisfied with money, and many non-material motives such as the desire to achieve success, power, and the desire for perfection and self-discovery affect human actions and behavior. Despite this, there is no doubt that money is still one of the most important motivations, and although the employees of the organization receive many bonuses and non-cash benefits in addition to salaries. Cash payment is still very important and plays a significant role in attracting and retaining human resources.

In Iranian organizations, the motivation issues of employees are not paid attention to as it should be, which will decrease the motivation of employees and as a result of their underwork and ultimately reduce the efficiency of the organization and increase the cost. And this is one of the reasons for the gap between developed and developing countries. For example, in some American and European companies, using biorhythmology tools, the physical, emotional and mental state of employees is predicted through the human resource development unit, and for days when employees may not be in a suitable physical, mental and emotional state, without their knowledge, leave (with pay) is issued so that employees can rest at home. This means respecting the biggest asset of the organization (Fathullahi, 2015: 23).

One of the reasons for the lack of efficiency of employees in offices can be the weakness in paying bonuses to them and the incompatibility of the bonus paid with the work done by the employees. The bonus can be one of the appropriate motivational criteria. Kashan should be investigated. 1-2. The importance and necessity of the issue. Reward system is a system by which a company guides its employees forward. Based on the theory of Isaac Adises, the author of the book "Organization Life" and a consultant to many large global companies, each period of the organization's life curve (creation, infancy, rapid growth, maturity, evolution and stability) has a type of reward system that in the evolution stage, this system is fruitful and complete. Based on this theory, there are two types of rewards: external and internal.

Internal reward includes work, mission and ability.