||Accompanying the impact of globalization and knowledge economy, the world is changing rapidly. Therefore, many countries make effort to improve national competitiveness to decrease the impact of globalization and knowledge economy. Prior studies have found that government efficiency is the critical factor in determining national competitiveness, and innovation plays an important role in promoting government efficiency. Therefore, innovation of government has been seen as the first step in improving national competitiveness. In order to improve the innovation of government, government administrators should encourage the innovation behavior of public sector employees, and strengthen employees’ service enthusiasm as well as spirit of innovation. However, few studies have explored the determinants of public sector employees’ innovation behavior. We address this research gap by investigating the effect of knowledge characteristics from the viewpoint of work design on tax workers’ innovativeness. Moreover, we also explore the mediation effect of self-efficacy in the relationship between knowledge characteristics and tax workers’ innovativeness.|
We draw on data from Revenue Service East and West District Office in Kaohsiung city, and a total of 410 usable and complete questionnaires were received. Our results reveal that knowledge characteristics have positive effect on self-efficacy and tax workers’ innovativeness. Additionally, self-efficacy has positive effect on tax workers’ innovativeness. Finally, self-efficacy has mediation effect in the relationship between knowledge characteristics and innovativeness. These findings hold several suggestions and practical implications.