| Abstract [eng] |
Recently, there has been an increasing focus on the ethics of organizations. Which examines the moral issues and aspects that arise in the interaction between an organization and its members. It is an analysis of habits through the prism of good and evil. Most scholars in their work analyze the importance of business ethics and the prevailing trends in the sector, but there is a lack of research and data on the topic of ethics in organizations and especially in the public sector. For this reason, the analytical part of the work deals with ethical factors in the Skuodas and Gargždai subdivisions of the State Tax Inspectorate. The object of research is organizational ethics. The aim of the research is to analyze the ethical factors of the organization in the Skuodas and Gargždai subdivisions of the State Tax Inspectorate. Tasks of the research: 1. to perform a theoretical analysis of the ethics of organizations; 2. to analyze the legal acts regulating the ethics of public sector organizations and the institutions performing monitoring and control; 3. to reveal the factors determining ethics in the Skuodas and Gargždai subdivisions of the State Tax Inspectorate on the basis of the results of the theoretical analysis. The methods of scientific literature, legal acts, analysis of secondary sources, qualitative semi-structured interview analysis are applied in the final master's thesis. The first part of the final master's study presents the concept of organizational ethics, classification of ethical theories, types of ethical climate, principles of organizational ethics management and value justification. The second part of the work is devoted to the legal regulation of ethics of public sector organizations, an overview of organizations performing ethical monitoring and control. The third part of the final master's thesis substantiates the research methodology and presents the results of the comparative analysis of ethics of the Skuodas and Gargždai subdivisions of the State Tax Inspectorate. Results of the research: after conducting a qualitative semi-structured interview with the employees of the Skuodas and Gargždai subdivisions of the State Tax Inspectorate, it was established that ethics is implemented in the Skuodas subdivision on the basis of training, methodological material and examples of good practice. There is a lack of more active involvement of the head of the subdivision in shaping the ethical environment in the organization. It was also established that in Skuodas subdivision not all employees are acquainted with the code of ethics of the organization, the ethical communication network is not functioning. The poor integrity of the head of the Skuodas subdivision and the lack of involvement in the activities of the organization's ethics communication network show the insufficient upholding of the values of fostering relationships and dependence on the organization, which according to the subdivision staff is very necessary for them. The employees of Gargždai subdivision pointed out the sufficient integrity of the subdivision manager in implementing ethical measures and processes in the organization, distinguishing active cooperation with the personnel department. For this reason, the successful operation of the ethical communication network is ensured in the Gargždai subdivision. Based on the results of the analysis of the semi-structured interviews, recommendations for areas for improvement in terms of ethics, Skuodas and Gargždai subdivisions of the State Tax Inspectorate were provided . |
