An Analysis on the Relationships of Tax Official's Adversity Quotient Factor with Their Resilience and Job Performance

According as the scope of tax administration service has widened to comprise the complex functions of welfare tax administration, beyond the simple taxation of the past, in response to the needs of the times, the workload of front-line tax officials who meet taxpayers face-to-face is rapidly increasing. This study, we propose that the relationship between adversity quotient factors and job performance will be different in their adaptive flexibility by using adaptive flexibility as a moderating variable. In addition, this study empirically analyzes the relationship between adversity quotient factors and job performance based on resilience by breaking away from fragmentary causal relationship. This study aims to investigate the impacts of revenue officers’ adversity quotient factors (control, ownership, reach, endurance) on job performance and empirically analyze the context of their relationships, using the moderator variable of resilience concerning whether there are differences in adversity quotient factors affecting job performance according to resilience. As a result of an empirical analysis, adversity quotient factors had significant positive impacts on job performance, and as a result of an analysis of the interaction terms of regulation effect analysis, of the adversity quotient factors, except for control and continuity, ownership (ownership x resilience) and reach (reach x resilience) had statistically significant positive impacts on job performance.. 2