Culture Changing: A Development and Empirical Exploration in the Greek Tax Administration

The purpose of this study is to empirically explore for developing a cultural change intervention for an Empowered Organization Audit in Greek Tax Administration. By using modern theoretical and empirical approaches we examine the Empowering Organization Audit as directly affected by the prevailing management culture. This paper surveys issues related to Empowerment functions, by the following best practices to develop the full employee potential to their employees. Organizational Culture, Clear Vision, Wording the Values, Teamwork, Role of Management-Leadership, Transition the Power and Responsibility, Sharing information, Continuing Education and Training, Rewards Systems, Setting objectives. The findings of this study offer methods and procedures that can contribute a basis line for developing a culture change intervention for Empowering Organization Audit in the Greek Tax Administration and aims to changing employee's behavior.