Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 0-0 |
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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)
URL: http://taxjournal.ir/article-1-2466-en.html
URL: http://taxjournal.ir/article-1-2466-en.html
1- Arak Tax Affairs Department , arezu.ghanbari@yahoo.com
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
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: (16 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: 2025/01/9 | Accepted: 2025/11/23 | Published: 2026/05/31
Received: 2025/01/9 | Accepted: 2025/11/23 | Published: 2026/05/31
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