Presenting the ideal public policy model in the Tax Organization of Iran

Subject Areas : Management

Hamze Asadpour ¹ , Ali Reza Amir Kabiri ² , Mohammad Reza Rabiee Mandjin ³

1 - 3) Departmet of Public management, Central Tehran Branch, Islamic Azad university, Tehran,Iran
2 - Departmet of Public management, Central Tehran Branch, Islamic Azad university, Tehran, Iran
3 - Departmet of Public management, Central Tehran Branch, Islamic Azad university, Tehran, Iran

Received: 2022-12-09 Accepted : 2023-03-04 Published : 2023-12-22

Keywords: Public Policy, Iranian National Tax Administration, partial-gradual approach, Data Based Theory,

Abstract :

intervening conditions, strategies and consequences of presenting a public policy model in the country's tax affairs organization. Public policy making is a process during which some issues are brought to the attention of the government, solutions are developed for them, and a policy is approved and implemented from among the solutions. In terms of methodology, this research is a qualitative research (foundation data theory). The sampling method is theoretical and purposeful and the sample size is 14 experts in the field of policy making in the country's tax system. The content of the research is using the semi-structured interview technique and Structured and compiled with experts. The findings during the process of open, central and selective coding indicate that the ideal general policy model of the country's tax organization includes the above conditions (3 categories and 12 conceptual codes and 173 primary codes), background conditions (4 category and 23 conceptual codes and 168 primary codes), intervening conditions (6 categories and 22 conceptual codes and 220 primary codes), strategies (3 categories, 8 conceptual codes and 48 primary codes) and outcomes (2 categories, 4 conceptual codes and 30 is the primary code.