Volume 33, Issue 67 (2025)
J Tax Res 2025, 33(67): 188-217 |
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asadi A, farsijani H. Resilience of human resources in the tax affairs organization with the approach of spirituality in the work environment. J Tax Res 2025; 33 (67) :188-217
URL: http://taxjournal.ir/article-1-2418-en.html
URL: http://taxjournal.ir/article-1-2418-en.html
1- , asadi.ahmad2025@gmail.com
Abstract: (11 Views)
The purpose of this research is to present a model of resilience of human resources with the approach of spirituality in the work environment within the framework of the general policies of the administrative system in the tax affairs organization. The method of data analysis in the qualitative part includes data base analysis and in the quantitative part, structural equation modeling has been used. The statistical community of the research in the qualitative part includes 13 experts and human resource managers of the Tax Affairs Organization of Iran. The data were collected through semi-structured interviews in the qualitative part and researcher-made questionnaires in the quantitative part. Questionnaire validity and construct validity and reliability were calculated and confirmed using Cronbach's alpha. The results of the research were classified in the form of 6 components of causal conditions, central phenomenon, strategies, background conditions and intervention and consequences. The causal factors include the acceleration of changes, the importance of human resources and the maintenance of human resources, and the background factors include organizational culture, management factors. and human resources factors, the central phenomenon includes the spirit of hope and patience, the spirit of self-belief, and the capacity for communication and adaptation. The strategies include creating a suitable and supportive environment in the work environment, strengthening the culture of spirituality in the work environment, self-management strategies, and empowering human resources. Intervening factors include staff, structural and managerial factors and the consequences include improving the maintenance of human resources, moralizing the organization, increasing productivity and human resources with high capabilities. The result is that the resilience of human resources in the tax affairs organization requires attention to strengthening spirituality in employees and the work environment, and the belief and support of senior managers is very vital in implementing spirituality in the work environment.
Type of Study: Research |
Subject:
Management
Received: 2024/09/8 | Accepted: 2025/12/1 | Published: 2025/12/1
Received: 2024/09/8 | Accepted: 2025/12/1 | Published: 2025/12/1
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