Presenting the data governance model in the country's tax affairs organization, a study in the smart tax system

Kiaei, Mojtaba; Behzadi Mozri, Saeid; Barani Bonab, Samad

Volume 35, Issue 61 (2024) J Tax Res 2024, 35(61): 55-85 | Back to browse issues page

Mendeley

Zotero

RefWorks

Kiaei M, Behzadi Mozri S, Barani Bonab S. Presenting the data governance model in the country's tax affairs organization, a study in the smart tax system. J Tax Res 2024; 35 (61) :55-85
URL: http://taxjournal.ir/article-1-2376-en.html

Presenting the data governance model in the country's tax affairs organization, a study in the smart tax system

Mojtaba Kiaei ^*

¹, Saeid Behzadi Mozri

, Samad Barani Bonab

1- , mjtkiaei@gmail.com

Abstract: (831 Views)

Today, the country's tax affairs organization is faced with a huge amount of different data, which needs to be used as a valuable asset for the organization's major goals in order to effectively manage the data, make the tax system smarter and create added value. Therefore, considering that the mentioned organization has based many of its activities on a digital economy and based on the use of electronic technologies, the implementation of the data governance system in the tax affairs organization seems to be a necessity. Therefore, in this research, a model has been designed for the data governance model in the tax affairs organization, which, in addition to being new and innovative, can be used as a road map to move towards the intelligentization of the tax system. The present research is developmental-applicative in terms of purpose and is among mixed research. The participants in this stage were 19 experts who were selected with a purposeful method, and also, in a quantitative stage, 109 managers, deputies and senior experts of information and communication technology and informatics of the mentioned organization in Tehran were asked for their opinion with a questionnaire. , the sample size calculation method was Cochran's formula and simple random sampling method. In order to validate the model, confirmatory factor analysis method was used. For data governance in the tax affairs organization, 4 dimensions including data management, infrastructural, organizational and management factors and 15 components were identified. Also, the results of the confirmatory factor analysis showed that all the identified variables were confirmed and data management factors and management factors had the highest coefficient of determination. Based on the results, data governance in the tax affairs organization is a complex and multi-dimensional phenomenon whose implementation is necessary for the realization of a smart tax system.

Keywords: tax data, data governance, tax intelligent system, tax affairs organization, theme analysis

Full-Text [PDF 757 kb] (186 Downloads)

Type of Study: Research | Subject: Management
Received: 2024/05/14 | Accepted: 2024/05/30 | Published: 2024/05/14