دوره 32، شماره 61 - ( 1403 )
جلد 32 شماره 61 صفحات 169-133 |
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ghanbari A, mardani M, sadeh E, aminisabegh Z. Developing a Model for Developing Electronic Human Resource Management in order to Improve Organizational Performance and Achieve Tax Justice Based on the Statement of the Second Step of the Islamic Revolution
(Case Study: Tax Organizaion). J Tax Res 2024; 32 (61) :133-169
URL: http://taxjournal.ir/article-1-2374-fa.html
URL: http://taxjournal.ir/article-1-2374-fa.html
قنبری آرزو، مردانی محمدرضا، ساده احسان، امینی سابق زین العابدین. تدوین الگوی توسعه مدیریت منابع انسانی الکترونیک در راستای بهبود عملکرد سازمانی و تحقق عدالت مالیاتی مبتنی بر بیانیه گام دوم انقلاب اسلامی
(مورد مطالعه: سازمان امور مالیاتی کشور). پژوهشنامه مالیات. 1403; 32 (61) :133-169
1- ، mardani@ihu.ac.ir
چکیده: (1371 مشاهده)
امروزه نفوذ فناوری اطلاعات در فرایندها و نظام‌های منابع انسانی رویکرد جدیدی را باعنوان مدیریت منابع انسانی الکترونیکی ایجاد کرده است. مدیریت منابع انسانی الکترونیک یکی از مهمترین پایه‌های توسعه پایدار سازمان‌ها بوده که در دهه‌های اخیر به یکی از راهبردهای کسب مزیت رقابتی از طریق بهبود عملکرد در سازمان‌ها مبدل شده است. براین‌اساس، در این پژوهش به تدوین الگوی توسعه مدیریت منابع انسانی الکترونیکی در سازمان امور مالیاتی کشور جهت شناسایی، جذب، آموزش و نگهداشت نیرو‌های انقلابی و متعهد در امر تدوین قوانین و مقررات مالیاتی و وصول مالیات در راستای بهبود عملکرد سازمانی و در نهایت تحقق عدالت مالیاتی مبتنی بر بیانیه گام دوم انقلاب اسلامی پرداخته شد. پژوهش حاضر یک مطالعه کیفی با رویکردی استقرایی است. برای استخراج عوامل راهبردی تأثیرگذار در راستای بهبود عملکرد سازمانی و تحقق عدالت مالیاتی بر اساس مدیریت منابع انسانی الکترونیک از روش داده بنیاد استفاده شد. نمونه‌ها و منابع مطالعه به روش نمونه‌گیری هدفمند، 37 نفر از خبرگان سازمانی بودند که بر اساس قاعده اشباع نظری از آنها مصاحبه به عمل آمد. در این راستا مقوله‌های محوری از طریق سه بعد (مؤلفه‌های محوری، مودی محوری و مؤلفه‌های زیربنایی و کارکردی) استخراج شد. شرایط علی در سه سطح (عوامل درون سازمانی، بیانات رهبر معظم انقلاب و سیاست‌های نظام حاکم و محیط سیاسی، حقوقی و قانونی و دیدگاه جهانی و بین‌المللی) شناسایی گردید. پیامدهای مدل پیشنهادی شامل (بهبود عملکرد سازمانی و تحقق عدالت مالیاتی) شدند. در این رابطه چارچوب مورد نظر تدوین شد و الگوی نهایی ارائه گردید.
واژه‌های کلیدی: مدیریت منابع انسانی الکترونیکی، عملکرد سازمانی، عدالت مالیاتی، بیانیه گام دوم انقلاب اسلامی، سازمان امور مالیاتی کشور
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