Studying the Relationship between Reward, Knowledge Sharing, Employee Emotional Commitment, Perceived Cost and Team Performance in Tax Administration of Guilan

The main purpose of this study is to investigate the relationship between the dimensions of reward and knowledge sharing according to the role of employees' emotional commitment and perceived cost and relationship among reward and knowledge sharing with team performance in the General Department of Taxation of Guilan Province. The research method is descriptive and its purpose is practical. The method of collecting field data and its tools is a questionnaire. In the present study, the statistical population of the study is the staff of the Tax Affairs Organization in Gilan province with 1040 people, of which 296 people were selected as the statistical sample using simple random sampling method. Finally, the questionnaires were collected and the data were analyzed using SPSS 22 and smart pls 2 software. By analyzing the data, it was found that at the level of 95%, external and internal rewards have a significant relationship with emotional commitment. Emotional commitment mediates the relationship between external and internal reward and knowledge sharing, and the perceived organizational cost moderates the relationship between emotional commitment and knowledge sharing. It was also found that there is a significant relationship between external reward and internal reward with team performance. Knowledge sharing also has a significant relationship with team performance.