Design the Agile VAT ecosystem model with a combined approach of The Grounded Theory and Interpretive Structural Modeling

Subject Areas : مدیریت

hassan Sayad Zomorrodi ¹ , Naser Hamidi ² , Alireza Irajpour ³

1 - Industrial Management , Accounting & Management, Islamic Azad University of Qazvin ,Iran
2 - Department of Industrial management, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3 - Department of Industrial management, Qazvin Branch, Islamic Azad University, Qazvin, Iran

Received: 2024-07-25 Accepted : 2025-03-06 Published : 2025-05-22

Keywords: Tax Ecosystem, Value Added Tax, Tax Affairs Organization, Grounded Theory , Interpretive Structural Modeling,

Abstract :

The main objective of the research is to design the agile VAT ecosystem model with a combined approach of The Grounded Theory and interpretive structural modeling. The research method is applied based on the purpose, descriptive based on the nature and method of doing the work, and mixed based on the type of dealing with the problem. In the qualitative part the Grounded Theory method and in the quantitative part the interpretive structural modeling method was used for analysis. The participants were university professors and tax experts of the country. In the qualitative section, twelve people were selected by targeted sampling and collected data with semi-structured interviews. In a small part, sixteen people were selected as samples and the questionnaire was distributed among them. In the qualitative part of the MAXQDA (2020) and in the quantitative Excel software was used for interpretive structural modeling analysis. Qualitative results showed that in open coding, a total of 84 codes were identified from the content analysis of 12 interviews, and in axial coding, open codes were placed in 46 categories. According to the results of interpretative structural modeling, 46 core codes were placed in eight levels. Therefore, the multi-level model of the value added tax ecosystem in this research consists of eight levels. According to the results, it is suggested to pay special attention to the first and eighth levels of the model for the proper efficiency of the agile VAT ecosystem, because these levels have the ability to be most effective and most effective.

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