Designing the optimal tax governance model in order to promote tax intelligence

Subject Areas : Public Policy In Administration

mohsen mohammadi ¹ , nabi mohamadi ^{2 *} , Hasan ghanimati ³

1 -
2 - Associate Professor of Public Administration, Islamic Azad University, Zanjan, Iran
3 - Assistant Professor of Sociology, Islamic Azad University, Tehran, Iran

Received: 2024-09-19 Accepted : 2025-09-29 Published : 2025-08-25

Keywords: tax governance, tax intelligence, policymaking,

Abstract :

Objective: Tax intelligence requires an accurate and correct explanation of governance components based on modern and reengineered trends. Tax governance is important to ensure social stability, and by promoting fairness and transparency in the tax system, governments can help build trust and confidence in governing institutions. do Therefore, the current research has been conducted with the aim of providing a model of optimal tax governance to promote tax intelligence.

 

Method: This qualitative research was compiled using thematic analysis. In this research, the findings were analyzed using semi-structured interviews with organizational and academic experts in public administration, public policy, and economics, and the present model was designed. Based on this, by analyzing the content of the interviews and research using the  Maxqda 2020 software, the relevant dimensions were extracted, and the importance and priority of each were determined using the Shannon entropy technique.

 

Findings: Based on the research approach, 3 aspects, 37 components, and 134 codes were extracted. Tax policymakers and policy-making authorities should gain a detailed understanding of the antecedents of good tax governance. Also, the analysis of the strategies presented in this research can improve operational capacity and effectively form smart tax governance to achieve the experts' results.

Conclusion: This research presented the optimal tax governance

 

 

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