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J Tax Res 2025, 0 - : 71-98 |
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davoodi M, shirmohammadi M M. Presenting the conceptual model of maturity of cyber security in the cloud space of the Taxpayers system of the country's tax affairs organization. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2398-en.html
URL: http://taxjournal.ir/article-1-2398-en.html
1- , mardav7959@gmail.com
Abstract: (1 Views)
The security of the digital space depicts a new facet of the national security of each country, therefore, it is necessary to parallel the rapid development of various uses of communication and information technology in different sub-sectors with a detailed understanding of the country's key infrastructures that are vitally dependent on information. And then planning and organizing and making appropriate investments to protect these infrastructures will smooth the country's all-round development in achieving a knowledge-based society. Communication infrastructure is of great importance due to its fundamental role in society and must function stably and safely in society. As one of the main institutions that deals with sensitive data and people's tax information, the country's tax affairs organization benefits from the cloud space as a model of successful information and communication technology, which is associated with security risks and threats and needs to be investigated and Management is serious. Presenting the conceptual model of cyber security maturity in the cloud space of the taxpayer system of the country's tax affairs organization is the main goal of this research. In this, by referring to high-quality documents in the field of cyber security maturity models of reference and using mixed research methods (quantitative and qualitative) and for the integrated interpretation of the findings obtained from qualitative studies with the aim of achieving the perceptual level and presenting the model It has become conceptual. In order to identify the dimensions, components and indicators, using the theoretical literature and studying the previous research, first 139 studies were evaluated using the CASP tool and finally 19 studies were selected. Selected studies were coded using MAXQDA software and finally 53 indicators were counted. These indicators were shared with 16 experts through a questionnaire and the final indicators were extracted for model design. The obtained model includes 3 dimensions, 11 components and 51 indicators.
Keywords: Security risk management, cyber security, cloud space, cyber security maturity model, tax affairs organization of the country, Taxpayers system.
Type of Study: Research |
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Received: 2024/07/23 | Accepted: 2025/02/3 | Published: 2025/09/1
Received: 2024/07/23 | Accepted: 2025/02/3 | Published: 2025/09/1
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