Leveling the Factors of Strategic Compliance Based on the Development of Interactive Behaviors

Document Type : Original Article (Qualitative)

Authors

Department of Public Administration, Semnan Branch, Islamic Azad University, Semnan, Iran

Abstract
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.

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Articles in Press, Accepted Manuscript
Available Online from 21 September 2026

  • Receive Date 23 March 2026
  • Revise Date 18 May 2026
  • Accept Date 21 June 2026