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Today, the penetration of information technology in human resource processes and systems has created a new approach as electronic human resource management. Electronic human resources management is one of the most important foundations of sustainable development of organizations, which in recent decades has become one of the strategies for gaining competitive advantage through performance improvement in organizations. Based on this, in this research, to develop a model for the development of electronic human resources management in the country's tax administration in order to identify, attract, train and maintain revolutionary and committed forces in the development of tax laws and regulations and tax collection in order to improve organizational performance and finally realize Tax justice based on the statement of the second step of the Islamic revolution was discussed. This research is considered to be of a qualitative type, which was conducted with an inductive approach and using the foundation's data research strategy and model design based on the "Strauss-Corbin" plan. Purposive sampling method was used to determine the sample size. In the first stage, the sample size was 65 people, who reached theoretical saturation by interviewing 32 researchers. To ensure theoretical saturation, the interview continued until 37 people. Data collection was done by field method and using semi-structured interview. The collected data were analyzed using the "Strauss and Corbin" coding method. The findings showed: after extracting 1215 primary codes, they were converted into 81 secondary codes in the secondary coding stage, and finally 18 main codes were obtained in the selective coding stage. As a result of the main paradigm axes and conditions selected, causal factors include: 1) internal organizational factors; 2) statements of the Supreme Leader and the policies of the ruling system and the political, legal and legal environment; 3) global and international perspective, effective phenomena: 1) core components; 2) axial mode; 3) Infrastructural and functional components, contextual factors: 1) Characteristics of the macro-structural and institutional environment; 2) viewpoints, intervening or mediating factors: 1) financial and economic component; 2) staff characteristics; 3) managerial characteristics; 4) information security features; 5) characteristics of organizational culture; 6) internal organizational characteristics, strategic factors: 1) electronic human resources management strategies; 2) What are the transformation strategies in the administrative system and the consequences and results of electronic human resources management on organizational performance and realization of tax justice? The last dimension of the model includes active and reactive factors that, if properly managed in this field, can have a positive effect on organizational performance and the realization of tax justice. Consequences: 1) improvement of organizational performance; 2) They are the fulfillment of tax justice.
Type of Study: Research | Subject: Management
Received: 2024/05/14 | Accepted: 2024/05/30 | Published: 2024/05/14

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