Journal of Tax Research

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Implementing comprehensive Tax plan and achieving its goals require human resources system to be in harmony with changing environment. Therefore a unified approach is necessary for designing human resources sub- systems. The purpose of this research is to formulate and design a competency framework for tax group heads. This research is embedded in an interpretative paradigm and follows that research strategy. The statistical population of the study consisted of managers, experts, and operational managers of the provinces. The purposeful sampling was carried out. Using snowball method, 10 organizational managers in the headquarters, experts, topic experts and operational managers were selected.
The results indicate that 49 competency concepts in 11 categories and 3 areas of professional competency competencies, behavioral competencies and ground competencies were identified. The model of these competencies was presented.

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The Iranian National Tax Administration is obliged to design a job system based on a preceding evolution to modify and align the human resources services with the implementation of the comprehensive tax plan. Therefore, this study was an attempt to identify and validate the key jobs and the competencies required for the key jobs using a suitable model development method with the aim of attracting the talented human resources. This study fits into the interpretive paradigm category. Furthermore, it is considered an exploratory study with respect to its goal, a developmental research with regard to its results, and a mixed (qualitative-quantitative) study with respect to its approach. The data was gathered using archive studies, interviews, and questionnaires.  The statistical sample in the qualitative stage of this study included 15 organizational experts, who were selected through the purposeful sampling technique. In the quantitative phase, the samples were 300 employees of the E-TAX units in Tehran, who were collected using the census technique. In the quantitative phase, some of the competencies were once again modified using the structural equation modeling and the confirmatory factor analysis methods to validate the resulting competency model, and the research model was eventually finalized with 26 titles.

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Competency-based human resource management is a powerful tool that emphasizes people's behaviors and contributes to organizational success. The purpose of this study is to present a model of managerial competencies of managers in the tax administration. This research was done by combined method and for this purpose in the quantitative part using Morgan table, 356 people were selected by simple random method and in the qualitative part, 30 people were purposefully selected from the managers of the Tax Affairs Organization as a sample. The data of this research were collected using library studies, interviews and questionnaires. In the qualitative part, MAXQDA software has been used and in Quantitative part, SPSS and AMOS software have been used. By analyzing qualitative data and reviewing the texts, a questionnaire was developed and after confirming and completing the questionnaires, the model was presented using confirmatory factor analysis and the accuracy of the model was examined. According to the research findings, the model of the dimensions of mental health, perfectionism, communication, commitment, individual ability, mental and social health in the field of general competencies, dimensions of managerial personality, managerial communication, managerial skills and leadership in the field of competencies Management, dimensions of tax intelligence and tax knowledge in the field of specialized skills were formed.