The Effect of Leadership Style on Organizational Commitment and Organizational Climate in the Iranian National Tax Administration

This research was conducted with the aim of determining the effect of leadership style on organizational commitment and organizational climate in the Iranian National tax Administration in 2019. The methodology of the research applied in terms of purpose and the method of data collection was descriptive-survey. The statistical population consisted of all employees of Iranian National Tax Administration, among them, using Cochran's formula and a random cluster sampling method, 752 people were considered as the sample size. The data collection method was based on Transactional and Transformational leadership Standard questionnaires by Bass and Olive (2000); Organizational Commitment by Meyer and Allen (1997) and organizational climate by Halpin & Croft (2000). The data analysis was done using structural equation modeling by software Smart PLS 2 in two parts, the measurement model and structural section. In the first part, technical characteristics of the questionnaires including reliability, validity; convergent and divergent validity were evaluated. In the second part, software significant coefficients were used to evaluate the hypothesis. Finally, the findings of the research confirmed the effect of transformational and transactional leadership styles and each dimensions on organizational commitment and organizational climate in the studied population.