نوع مقاله : مقاله پژوهشی( کیفی )
نویسندگان
گروه مدیریت دولتی، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The present study was conducted with the aim of leveling the factors of strategic compliance based on the development of interactive behaviors in the Tax Administration Organization. The research methodology is qualitative, employing the Interpretive Structural Modeling (ISM) approach. The research population consisted of 21 managers and experts from the country’s Tax Administration, selected through purposive sampling and the data saturation technique. Data were collected using a researcher-made questionnaire on strategic compliance based on the development of interactive behaviors and analyzed using Interpretive Structural Modeling and MICMAC analysis. The results indicated that 16 factors—namely, transformational leadership, behavioral competencies, tax education, transparency, taxpayer satisfaction, incentives, mutual understanding, penalties, electronic services, system legitimacy, supervision, bilateral interaction, trust, justice, belief in government, and civic participation—influence strategic compliance based on the development of interactive behaviors. Based on the Interpretive Structural Modeling, these factors are categorized into three levels: independent (key) variables, linkage variables, and dependent variables. The variables of “supervision” and “incentives” were identified as independent and key variables, possessing the least influence and the highest dependence compared to the variables at other levels of the model.
کلیدواژهها English