Volume 33, Issue 59 (2023)                   J Tax Res 2023, 33(59): 106-128 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Bagherzadeh Khodashahri R, Azadehdel M, Bagherzadeh Khodashahri R. Designing a Model of Merit Governance to Promote the Administrative Health in the Country's Tax System. J Tax Res 2023; 33 (59) :106-128
URL: http://taxjournal.ir/article-1-2324-en.html
1- , raheleh.bagherzadeh2019@gmail.com
Abstract:   (549 Views)
The growth and development of modern organizations requires a healthy and dynamic merit governance. Effective managers in the role of rulers, by using their innovative, constructive and committed human resources, in all production and service fields, achieve goals in an efficient and effective manner and bring about organizational improvement and excellence. The purpose of this article was to present a proposed  merit governance model  to improve the administrative health of the country's tax system. The present research was conducted using a qualitative method. The grounded theory method was used to extract effective factors on good governance in improving the administrative health of the country's tax system. The samples and sources of information in the study were 10 organizational experts who were interviewed based on the rule of theoretical saturation.
Full-Text [PDF 549 kb]   (459 Downloads)    
Type of Study: Research | Subject: Management
Received: 2023/12/25 | Accepted: 2023/12/1 | Published: 2023/12/1

1. Abtahi, S. M., Arayesh, H., Salari Sardari, F. (2018). Study and Explanation of Proper Governance in the Governance Approach of the Islamic Republic of Iran, Journal of Political Strategy, 2(5), pp. 27-64, (Persian).
2. Amoh, J.K., (2019). An Estimation of the Taxable Capacity, Tax Effort and Tax Burden of an Emerging Economy: Evidence from Ghana. International Journal of Economics and Financial Issues, 9(3), pp.12-21. [DOI:10.32479/ijefi.7549]
3. Ashour, A.S., (2004). Integrity, Transparency and Accountability in Public Sector Human Resources Management. Alexandria University, Egypt.
4. Darvish, H. and Pakdel, M., (2016). Programs and Policies to Promote Health and Fighting with Administrative Corruption and Monitoring of Programs Execution in Iran National Standard Organization. International Business Management, 10(7), pp.1325-1329.
5. De Oliveira Júnior, T.M. and Alves, M.F.C., (2021). Corruption as Risk and Integrity Program as Corruption Risk Management: a Critical Examination of the Theoretical Perspective and Analytical and Methodological Aspects.
6. Gill, J.B.S., (2001). Customs: Developing an Integrated Anti-corruption Strategy. World Bank Institute. Draft Monograph. Washington, DC: The World Bank.
7. Hamidpour, A. (2011). Good governance in the Constitution of the Islamic Republic of Iran with an Emphasis on Political Participation and Accountability, Faculty of Law and Political Sciences of Allameh Tabatabai University, (Persian ).
8. Hamoudah, M.M., Othman, Z., Abdul Rahman, R., Mohd Noor, N.A. and Alamoudi, M., (2021). Ethical Leadership, Ethical Climate and Integrity Violation: a Comparative Study in Saudi Arabia and Malaysia. Administrative Sciences, 11(2), p.43. [DOI:10.3390/admsci11020043]
9. Hasni, A., Shams, A. H. (2011). Strategies to Fight Administrative Corruption based on Islamic Values, Islam and Management Research, 2(1), pp. 81-10, (Persian).
10. Hoy, W.K. and Fedman, J.A., (1987). Organizational Health: The Concept and its Measure. Journal of Research and Development in Education, 20(4), pp.30-37.
11. Huang, S.H., Yu, M.M. and Huang, Y.L., (2022). Evaluation of the Efficiency of the Local Tax Administration in Taiwan: Application of a Dynamic Network Data Envelopment Analysis. Socio-Economic Planning Sciences, 83(C). [DOI:10.1016/j.seps.2022.101337]
12. Kargar Shouroki, H., Rezayi Sadrabadi, A., Rahmani shamsi, J. (2021). Requirements of Executive Policies to Implement General Policies of Administrative Integrity', Quarterly Journal of The Macro and Strategic Policies, 9(35), pp. 586-608, (Persian ).
13. Lyden, J. A., and Klingele, W. E. (2000). Supervising Organizational Health. Supervision, 61(12), 3-6.
14. Manzoor, D., and abbasi kalash, M. (2019). The Role of Transparency in Reducing Corruption. Global Experiences Lessons for Iran, 7 (27), 87-103, (Persian).
15. Memarzadeh, G., Najafi, M. (2017). Identify Factors Affecting the Development of Administrative Health, Journal of Development & Evolution Mnagement, 1396(30), pp. 41-48, (Persian ).
16. Rahimi, F., Amirkhani, T., Hajipour, B., Arab Mazar, A. A. (2020). Process Pathology of Iran's tax system, Management Research in Iran, 25(4), pp. 109-133, (Persian ).
17. Rajaei, Z., Mazloom Rahni, A. (2019). An Introduction to Citizenship Rights and Administrative System, Journal of Citizenship Studies, 17(4), pp. 539-558, (Persian ).
18. Rau, G., & Shih, Y. S. (2021). Evaluation of Cohen's kappa and other Measures of Inter-rater Agreement for Genre Analysis and other Nominal Data. Journal of English for Academic Purposes, 53, 101026. [DOI:10.1016/j.jeap.2021.101026]
19. Salehi Amiri, S.R., Shadaloui, N. (2013). The Effective Factors on the Health of Bureaucracy in Achievement of Reform Plan of Administrative System, Journal of Cultural Management, 7(1), pp. 1-11, (Persian).
20. Sheikhi, M.H. (2011). The Effect of the Health of the Administrative System and the Growth of Moral Values in it', Journal of Islam and Management Research, 1(2), pp. 99-126, (Persian ).
21. Yaqoubi, F.S., Miri, S. S., Khorashadizadeh, A. (2021). Pathology of Iran's Tax System and Factors Affecting the Formation of Damages', 9th International Conference on Accounting, Management and Innovation in Business, Tehran, (Persian ).
22. Wisse, B., Rus, D., Keller, A.C. and Sleebos, E., (2019). Fear of Losing Power Corrupts those who Wield it: the Combined Effects of Leader Fear of Losing Power and Competitive Climate on Leader Self-serving Behavior. European Journal of Work and Organizational Psychology, 28(6), pp.742-755. [DOI:10.1080/1359432X.2019.1635584]

Add your comments about this article : Your username or Email:

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2024 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb