Survival and life of any organization largely depend on the abilities, skills, knowledge and expertise of human resources; particularly its managers and whatever people are more knowledgeable, they could be better in improving the efficiency of organization. Now that all organizations are affected by rapid progress of technology in some ways, they must create changes in line with the progress in all aspects of their organization for maintaining and continuing their life. Foundation and starting point of all of this transformation is the empowerment and the proper use of human resources. So the goal of this research is the evaluation and analysis of psychological empowerment and their impact on organizational commitment (case study: Staff of Tax Administration of Sistan and Baluchestan). Research method is quantitative. Data collection is done by library and field studies. The results of this study indicate that there is a strong relationship between two main variables; it means that by increasing of employee's psychological empowerment of Tax Organization of Sistan and Baluchestan, We should see an increase in the level of commitment among employees of the organization.