Driving Transformation: Essential Strategic Factors for Reforming and Transforming the General Department of Taxation in Cambodia
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Abstract
Purpose: This research aims to follow the special recognitions to H.E. Kong Vibol’s outstanding leadership, performance and achievements for General Department of Taxation (GDT). The research embodies key strategic factors to reform and transform GDT in Cambodia, including inspirational communication, transformational leadership, strategic decisions towards innovation and change, change-oriented organizational citizenship behavior, good GDT governance, and GDT performance. Research design, data, and methodology: The study involves 450 C-level executives from registered businesses in Cambodia. Sampling techniques include purposive, convenience, and snowball sampling. Validation included Item Objective Congruence (IOC) Index and a pilot test with 50 participants, assessing reliability using Cronbach's Alpha. Data analysis comprised Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM). Results: The findings indicate that inspirational communication significantly influences transformational leadership. Transformational leadership, in turn, exerts a substantial impact on strategic decisions towards innovation and change, and change-oriented organizational citizenship behavior. The change-oriented organizational citizenship behavior significantly influences good GDT governance. Additionally, strategic decisions towards innovation and change, and change-oriented organizational citizenship behavior significantly contributes to GDT performance. Finally, the study reveals that good GDT governance significantly influences GDT performance. Conclusions: These findings can provide valuable insights for government and corporate organizations aiming to enhance operational effectiveness, efficiency, and transparency through automation and digitization.
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