This study investigate the impact of organizational justice and job motivation on organizational citizenship behavior and its impact on satisfaction and loyalty of taxpayers. The statistical population of this study was formed by 7191 tax affairs of Tehran employees. Exploratory and confirmatory factor analysis method was used to evaluate the construct validity and standardization of research. Cronbach's alpha coefficient of questionnaire that calculated 0/97 was used to achieve Reliability of study. Therefore in this study, based on previous research and literature, the conceptual model and hypotheses were developed and tested on a sample of 401 person. Results of data analysis using structural equation modeling showed that all job related characteristics (except for feedback) on all aspects of job motivation, job motivation and organizational justice (except interactional justice) on OCB and Finally OCB is significant because of the satisfaction and loyalty of taxpayers and were confirmed.Keyword: Job Characteristics; Organizational Justice; Job Motivation; OCB; Taxpayer Satisfaction and Loyalty. Mobina Ghazi, Seyed Mahdi Jalali. RAD Vol.19, Special Edition, 2017, p.39-61. In a meta-analysis by the Podsakoof et al (1996), the correlation between job characteristics (ie, skill variety, and feedback) and OCB was shown relatively strong (Chien & Su-Fen, 2009 The main objective of this study was to investigate the factors influencing organizational citizenship behavior and its impact on taxpayers are loyalty and satisfaction. Revista Administração em DiálogoThis study investigated the behavior of certain variables that are directly related to the employee's, We want to understand the causes of certain types of employee behavior that impact on loyalty and satisfaction taxpayers. Literature Review and HypothesesOrganizations Without the willingness of employees to work together, are not be able to develop effective collective wisdom; the difference between voluntary and involuntary is important. The man fulfill his duties mandatory in line with the rules and standards of acceptable organization and Rather than compliance requirements. But the task is to volunteer for this article and individual expressed their abilities, effort, energy and vision for the organization.Review of literature on the subject shows that, although many factors can affect the OCB, but among them, the most common are variables of procedural justice, interactional justice, and distributive justice, trust, organizational commitment and job satisfaction.Some research shows that trust has role of the mediator in the relationship between organizational justice and organizational citizenship behaviors, (Erturk, 2007).Mobina Ghazi, Seyed Mahdi Jalali. RAD Vol.19, Special Edition, 2017, p.39-61. Revista Administração em DiálogoISSN 2178-0080 Programa de Estudos Pós-Graduados em Administração Pontifícia Universidade Católica de São Paulo Página42From Oregan point of view OCB is defined as positive measures to improve the efficiency and integri...

This study investigate the impact of organizational justice and job motivation on organizational citizenship behavior and its impact on satisfaction and loyalty of taxpayers.The statistical population of this study was formed by 7191 tax affairs of Tehran employees.Exploratory and confirmatory factor analysis method was used to evaluate the construct validity and standardization of research. Cronbach's alpha coefficient of questionnaire that calculated 0/97 was used to achieve Reliability of study. Therefore in this study, based on previous research and literature, the conceptual model and hypotheses were developed and tested on a sample of 401 person. Results of data analysis using structural equation modeling showed that all job related characteristics (except for feedback) on all aspects of job motivation, job motivation and organizational justice (except interactional justice) on OCB and Finally OCB is significant because of the satisfaction and loyalty of taxpayers and were confirmed.