Application of Stirling Darling Technique in the Model of Human Resources Training and Improvement Based on TOTADO in the National Tax Affairs Organization

Subject Areas : Financial Economics

Hossein Moslehi ¹ , Mohammad Feizi ^{2 *} , mahmoud dahgan ³

1 -
2 - Department of Management, Islamic Azad University, Ardebil Branch, Ardabil, Iran.
3 - Department of Management, Faculty of Management, Central Tehran Azad University, Tehran, Tehran

Received: 2024-12-11 Accepted : 2025-03-02 Published : 2025-09-06

Keywords: Human Resources Training and Development, Totado Model, Tax Administration,

Abstract :

The study aimed to present a human resources training and improvement model based on TOTADO for the National Tax Affairs Organization. Participants included tax department managers and educational experts with over 10 years of teaching experience and a master’s degree or higher. A purposive sampling method selected 22 participants. Data collection involved two parts: reviewing upstream and related documents, and conducting semi-structured interviews until theoretical saturation.

Content analysis based on the Atride-Stirling model was used to analyze qualitative data, with reliability confirmed through Holst oefficient, Scott’s p-coefficient, Cohen’s kappa index, and Krippendorff’s alpha. ATLASTI software facilitated content analysis.

Factor analysis identified 34 basic themes from 138 indicators, resulting in 10 categories of constructive themes, including personality traits, team and group conditions, organizational structure, social and cultural conditions, HR management development, organizational structure management, culture building, individual flourishing, organizational efficiency, and HR characteristics.

The TOTADO model enhances individual employee growth and overall organizational efficiency. Trained employees can effectively apply their knowledge and skills, solving job problems, increasing productivity, and reducing operating costs. Implementing the TOTADO model ensures that the Tax Administration's human resources possess the necessary capabilities and motivation to achieve organizational goals, contributing to sustainable development and long-term success. This model not only supports employees in their personal growth but also leads to improvements in the organization's overall efficiency and effectiveness.

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