Occupational Stress and Turnover Intentions in Employees of the Portuguese Tax and Customs Authority: Mediating Effect of Burnout and Moderating Effect of Motivation

Abstract

The main objective of this study was to study the effect of occupational stress on turnover intentions, as well as whether this relationship is mediated by burnout levels and moderated by motivation. The sample of this study consisted of 603 participants, all employees of the Portuguese Tax and Customs Authority, which is part of the Ministry of Finance and belongs to the Direct State Administration. The results indicate that occupational stress (with managers, with career and remuneration and with work overload) has a positive and significant effect on turnover intentions and that this relationship is mediated by burnout. Motivation (intrinsic and identified) has a negative and significant effect on turnover intentions. Intrinsic motivation moderates the rela-tionship between occupational stress (with managers, with colleagues, with career and pay and with family problems) and turnover intentions. These results indicate that among the dimensions of occupational stress, the most critical are stress with managers, work overload and career and pay. These are factors that the Direct State Administration should be concerned about in trying to minimize their causes.