Volume 30, Issue 54 (2022)
J Tax Res 2022, 30(54): 55-92 |
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Noosh Nab M, Haj Alian F, Jahangir Fard M. Presenting a Paradigmatic Model of the Organizational Architecture of Tax Affairs Based on Information Technology Governance by Data Method (Case Study of the State Tax Affairs Administration). J Tax Res 2022; 30 (54) :55-92
URL: http://taxjournal.ir/article-1-2151-en.html
URL: http://taxjournal.ir/article-1-2151-en.html
1- , mahnaabb@gmail.com
Abstract: (1198 Views)
Today it is clear that both modernizing and smartening tax system cause to increase tax revenues and moves the country's economy towards transparency and tax justice. This article aims at presenting a paradigmatic model of the organizational architecture of tax affairs based on the information technology governance in the state tax organization by using data method, a qualitative research method based on the theory derived from data (including open, central and selective coding stages) and using the Strauss and Corbin's systematic approach to collect data from in-depth and semi-structured interviews using purposeful snowball sampling with a number of 15 interviews (to the saturation stage) of managers and experts.
Type of Study: Research |
Subject:
Management
Received: 2022/10/12 | Accepted: 2022/09/1 | Published: 2022/09/1
Received: 2022/10/12 | Accepted: 2022/09/1 | Published: 2022/09/1
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