Organizational Climate, Human Capital and Knowledge Management In Tax Office of Guilan

This study investigated the role of organizational climate in the relationship between knowledge management and human capital in the Tax Office of Guilan province. Since the development of human capital is one of the key objectives of organizations, it can help to create and share knowledge in the organizations. In this regard, some organizational factors have an important role in the relationship between these two variables that one of them is the organizational climate that by providing innovative and supportive climate in order to create and share knowledge can enhance human capital. The statistical population of this study was 710 employees of Guilan Tax Office and for data gathering we used standard questionnaires that its validity and reliability in previous studies and in this study established. The results of this research indicate that there is a positive and significant relationship between knowledge management and intellectual capital and if there is an appropriate organizational climate that is supportive of innovative ideas, this relationship will increase.