Journal of Tax Research

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In order to carry out their duties and missions, the organizations are highly dependent upon their human resources. Developing human resources requires educational planning and exploiting educational models and methods, to achieve maximum efficiency and effectiveness. The organizational structures, conditions and characteristics, pave the way to successful implementation of the educational planning and the operational models, and they are of due significance in this regard. This Study aims at examining the possibility of implementation of the teaching model in the human resources system in the Iranian National Tax Administration (INTA). Consequently, in the framework of the qualitative  approach and by using the data-based research method, the data were collected and examined through the field study and carrying out the semi-organized interviews with related elites, expert observers and INTA managers. The findings of this study are the outcomes of the analysis of five main issues, twenty subsidiary issues, and thirty two minor issues, which were examined and analyzed in five main areas, including:  1) Causal Situations; 2) Platform and Background; 3) Intruding Situations; 4) Strategies; and 5) Outcomes and Effects. 

Keywords: Teaching of Human Resources, Teaching, Data-based Theories, Model, Iranian National Tax Administration, efficiency and effectiveness

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