Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 205-241 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Ghanbari A, Mardani M, Sadeh E, Amini Sabegh Z A. Identifying and analyzing the factors of developing electronic human resource management in improving organizational performance (Case study: Iran Tax Affairs Organization). J Tax Res 2026; 34 (69) :205-241
URL: http://taxjournal.ir/article-1-2466-en.html
URL: http://taxjournal.ir/article-1-2466-en.html
1- Arak Tax Affairs Department
2- Associate Professor and member of the Faculty of Public Administration Department, Imam Hossein (AS) University ,mardani@ihu.ac.ir
3- Department of Industrial Management, Faculty of Management, North Tehran Branch, Islamic Azad University
4- Department of Management, Faculty of Humanities, Saveh Branch, Islamic Azad University
2- Associate Professor and member of the Faculty of Public Administration Department, Imam Hossein (AS) University ,
3- Department of Industrial Management, Faculty of Management, North Tehran Branch, Islamic Azad University
4- Department of Management, Faculty of Humanities, Saveh Branch, Islamic Azad University
Abstract: (1162 Views)
Organizations need to improve their development and development and they need strategies and plans for small and large organizations. The position and nature of human resources in these strategies are the main resources of the organization. The purpose of this research is to identify and analyze the development of electronic human resources management in order to improve organizational performance and realize tax justice based on the statement of the second step of the Islamic Revolution. The mixed research method was exploratory. In the qualitative part, it is a type of grand theory analysis, and in the quantitative part, it is descriptive-survey. The statistical population in the qualitative part was university experts and in the quantitative part managers, deputies and experts of the Finance Department of the provinces (Tehran and Central). The sample size in the qualitative section is 28 people using the purposeful sampling method, and in the quantitative section, it is 811 people according to Cochran's formula and stratified method. In the qualitative part, a semi-structured interview method was used, and in the quantitative part, a researcher-made questionnaire was used. In order to analyze the data, the grounded theory method was used using the coding method and confirmatory factor analysis was used in the quantitative part. The findings of the qualitative section included 6 dimensions (paradigm model) with 18 components and 82 indicators. Finally, the final model was designed and validated with a standard and researcher-made questionnaire. Also, the dimensions, components and indicators of the model were evaluated with confirmatory factor analysis, which finally showed that the relationship between the variable of strategies and the variable of outcomes with a factor loading of 0.933 was considered the most important dimension.
Keywords: Electronic Human Resources Management, Organizational Performance, Tax Justice, Statement of the Second Step of the Islamic Revolution, Tax Affairs Organization of the country
Type of Study: Research |
Subject:
Management
Received: 2025/05/10 | Accepted: 2025/11/23 | Published: 2026/05/31
Received: 2025/05/10 | Accepted: 2025/11/23 | Published: 2026/05/31
References
1. Alabede, J. O., Ariffin, Z. Z. and Md Idris, K. (2021). Individual taxpayers' attitude and compliancenbehaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation, 3(5), 91-104. [DOI:10.22164/isea.v5i1.54]
2. Asadpour, H., Amirkabiri, A. & Rabiee Mandjin, M. (2022). Designing and Explaining a Model Based on Systemic Policy Making (with Emphasis on Almond Model) in the State Tax Administration. J Tax Res. 30(53), 7-44. [In Persian]. [DOI:10.52547/taxjournal.30.53.1]
3. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
https://doi.org/10.1177/014920639101700108 [DOI:10.1177/014920639101700108.]
4. Bidin, Z., & Mohd Shamsudin, F. (2013). Using Theory of Reasoned Action to Explain Taxpayer Intention to Comply with Goods and Services Tax (GST). Middle-East Journal of Scientific Research, 17(3), 387-394. [DOI:10.5829/idosi.mejsr.2013.17.03.12167.]
5. Cai, R., & Rodriguez, J. K. (2023). Electronic HRM. In S. Johnstone, J. K. Rodriguez, & A. Wilkinson (Eds.), Encyclopaedia of Human Resource Management (2nd ed., pp. 89-90). Edward Elgar.
https://doi.org/10.4337/9781800378841.E.4 [DOI:.10.4337.9781800378841.E.4]
6. Daneshfard, K. (2012). Basics of public policy. need for knowledge. [In Persian].
7. Daneshfard, K. (2013). Public policy process. Safar. [In Persian].
8. Daneshfard, K. & Hashemi, R. (2016). Prioritization of the success factors of human resources management in Fars province tax affairs organization. the third national conference of the third millennium and humanities, Bandar Abbas, https: civilica.com.doc.757930 [In Persian].
9. Dehbalaei, M. Memarzadeh-Tehrani, G. & Daneshfard, K. (2023). Key Factors in Evaluating the Implementation of the Sustainable Urban Development Policy in the Framework of the Sixth Plan. GeoRes. 38(2), 161-170. [In Persian].
10. Evani, F., Taherabadi, Z., Abdi, H., & Shahveisi, F. (2021). The role of tax auditors' individual competency and job satisfaction in improving the tax authority's tax collection power: Investigating the moderating role of time pressure. Tax Research Journal, 29(52), 79-108.
https://doi.org/10.52547/taxjournal.29.52.79 [DOI:10.52547/taxjournal.29.52.79 [In Persian].]
11. Eynali, M., Ebrahimi, S. A., Farhadinejad, M., & Danaeifard. K. (2024). Identifying the Challenges of Realizing Transparency in the Islamic Council. Majlis and Rahbord, 31(117), 165-193. [In Persian].
12. Genari, D., & Macke, J. (2022). Sustainable human resource management practices and the impacts on organizational commitment. Revista de Administração de Empresas, 62(5), e2021-0356.
https://doi.org/10.1590/s0034-759020220507 [DOI:10.1590/S0034-759020220507]
13. Ghanbari, A., & Mardani, MZ. (2025). Electronic Human Resources Development Management in the Iranian Tax System. Qom, Jihad University Branch of Qom Province. [In Persian].
14. Ghanbari, A., Mardani, M. R., Sadeh, E., & Amini Sabegh, Z. (2024). Developing an electronic human resource management model to improve organizational performance and achieve tax justice based on the Statement of the Second Step of the Islamic Revolution (Case study: Iran National Tax Administration). Tax Research Journal, 32(61), 133-176
https://doi.org/10.61186/taxjournal.32.61.133 [DOI:10.61186/taxjournal.32.61.133. [In Persian].]
15. Ghanbari, M., Fallah, V., & Zameni, F. (2018). e-HRM model impact on organizational effectiveness in education Golestan in modeling. Journal of New Approaches in Educational Administration, 9(34), 181-198. [In Persian].
16. Ghorbanizadeh, V., Motazediyan, R., Hosseinpour, D. & Rahbar, A.A. (2021). Exploring and explaining the drivers affecting the future of public participation in policy making. Majlis & Rahbord, 28(107), 181-208. [In Persian].
17. Hadian, E. & Tahvili, A. (2013). Tax Evasion and Its Determinants in the Iranian Economy (1971-2007). JPBUD, 18(2), 39-58. [In Persian].
18. Hajivand, M., Seyyed-javadin, S.R. & Mokhtarianpour, M. (2019). The anthropological principles of islamic human resource management. Resource management in police, 7(1), 1-30 Https: sid.ir.paper.264053.en.
19. Hamidianpour, F., Ismailpour, M. and Firouzi, H. (2016). Investigation of the effect of electronic human resources management dimensions on creating organizational agility (case study: banks of Bushehr city). Scientific-Research Journal of Farda Management, 16 (Autumn 1996). [In Persian].
20. Jiménez, D., & Navarro, J. G. C. (2007). The performance effect of organizational learning and market orientation. Industrial Marketing Management, 36(6), 694-708.
https://doi.org/10.1016/j.indmarman.2006.02.008 [DOI:10.1016/j.indmarman.2006.02.008]
21. Khorsandi, S. and Haj-Alian, F. (2018). Identifying the acceptance factors of electronic human resources management with structural equation approach. International Conference on Advances in Management, Business, Economics and Finance. Türkiye, Arvin Alborz Conference Company. [In Persian].
22. Lashkarizadeh, M. & Azizi, M. (2019). Exploration of some effective factors on taxation culture in iran. Journal of industrial strategic management (pajouheshgar), 8(22), 82-91. [In Persian].
23. Maali, F., Ahmadian, V., Nagdi, S., & Fazlzadeh, A. (2026). Identification and prioritization of tax ethical issues from the perspective of tax professionals in Iran. Journal of Tax Research, 33(68), 97-124. [DOI:/10.66224/taxjournal .34.68.97 [In Persian].]
24. Mahfod, J., Yahya-Khalifa, N., & Faisal, M. (2017). Electronic Human Resource Management (E-HRM) System. International Journal of Economic Research, 14(15), 563-576.
25. Manzari-Tavakolli, A. R., & Kahnouji, M. (2022). Explaining the Educational Goals of the Second Phase of the Revolution Statement. Research in Islamic Education Issues, 29(53), 101-121. [In Persian].
26. Mirmoezi, S.H., and Nazarian, M. (2019). A Study on the Effectiveness of Shahid Sadr's Method in Discovering Islamic Theory of Economic Justice. Islamic Economics, 19(75), 5-29. [In Persian].
27. Nyathi, M., & Kekwaletswe, R. M. (2023). Electronic human resource management and organizational performance: A systematic literature review. SA Journal of Human Resource Management, 21, a2308. [DOI:.10.4102.sajhrm.v21i0.2308]
28. Rezabigi, D., Amirkhani, T., & Elwani, S.M. (2021). Combining the local research done in the field of public surveillance with a pathological approach and providing a study framework. Strategic Management Thought, 281-326. [In Persian].
29. Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67-78.
https://doi.org/10.1016/j.intaccaudtax.2008.07.002 [DOI:.10.1016.j.intaccaudtax.2008.07.002]
30. Salehi, B. (2022). Explaining the Components of Fighting Corruption and Establishing Justice with Emphasis on the Statements of Ayatollah Khamenei in the Statement of the Second Step of the Revolution. Islamic Revolution Political Discourse Quarterly, 1(2), 68-89. [In Persian].
31. Sarfarazi, M., Memarzadeh Tehran, G., Alvani, S. M. & Afsharkazemi, M. A. (2021). Providing a Model of Dimensions and Components Effective on Optimizing the Establishment of Electronic Human Resources Management. Development and Transformation Management Quarterly, 13 (Special Issue), 143-161. [In Persian].
32. Sharifzadeh, F., Noori, D. & Salemi-Shakuri, E. (2016). Investigating the Relationship between Electronic Human Resources Management with Performance and Organizational Learning (Case Study: Regional Water Organization of Kermanshah Province). Scientific Quarterly of Human Resources Studies, 6(2), 147-170. [In Persian].
33. Stark, K. J. (2021). Wayfair in Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism. National Tax Journal, 74(1), 221-256. [DOI:10.1086/713000]
34. Strauss, A., & Corbin, J. (1990). Basics of qualitative research: Grounded theory procedures and techniques. Sage Publications.
35. Van Dijke, M., Gobena, L. B., & Verboon, P. (2019). Make me want to pay. A three-way interaction between procedural justice, distributive justice, and power on voluntary tax compliance. Frontiers in Psychology, 10, 1632
https://doi.org/10.3389/fpsyg.2019.01632 [DOI:10.3389/fpsyg.2019.01632]
36. Yukl, G. (2008). Leadership in organizations (7th ed.). Pearson Prentice Hall.
37. Zare-Behnamiri, M. H., Rahimian-Amiri, M. H. & Tirgan, M. (2022). Prioritizing Factors Affecting Tax Evasion. Accounting and Auditing Research, 14(54), 187-202. [In Persian].
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
