| Abstrakt: |
The purpose of this study is to present a model of the transformation plan of the tax system in the tax affairs organizations of Golestan, Mazandaran, and Gilan provinces. The research method is developmental-applicative and in terms of nature, it is exploratory with a mixed approach. In the qualitative part, in order to identify the data using the content analysis method, reviewing the related texts, as well as exploratory interviews with 30 experts, using a non-random method with the snowball technique until reaching theoretical saturation. In the quantitative part, the effective factors on the transformation plan of the tax system from the opinions of the general managers and deputy governors of the provincial centers and the heads of departments in the number of 130 people, and the sample size was estimated using the Kargesi Morgan table in the number of 100 people by stratified random sampling method. In order to screen and select the effective factors on the tax system transformation plan, the Delphi method was used and among the 25 identified factors, 22 factors were selected using exploratory factor analysis, the factors were determined in the form of 5 dimensions, including human resources, project management, and infrastructure. Also, structural-interpretive modeling has been used to stratify the factors affecting the transformation of the tax system, which are respectively in 4 levels, including the stakeholders in the first level, the integrated tax system in the second level, the management of the plan in the third level, resources. Human and infrastructure were placed at the fourth level. The results showed that as we approach the fourth level to the first level, the intensity of influence decreases, and the intensity of influence increases. According to the analysis chart, the factors of human resources and infrastructures are located in the independent area, which has a high influence, as a result, they will influence other factors. [ABSTRACT FROM AUTHOR] |
