Identify and evaluate strategic and future drivers in the country's tax system.

Subject Areas : Futurology

Einollah Zamani Eskandari ¹ , Azita Jahanshad ² , Mohammadreza Mehrabanpour ^{3 *}

1 - PhD. Student in Accounting
2 - Assistant Professor and Faculty Member of Islamic Azad University, Central Tehran Branch
3 - Assistant Professor and Faculty Member, University of Tehran

Received: 2020-10-22 Accepted : 2024-05-20 Published : 2025-08-23

Keywords: Futures Studies, Tax, Fuzzy Delphi, cross-impact analysis, Mic Mac,

Abstract :

Background: Due to the growth of changes and increasing changes in the world, without considering environmental factors such as political, cultural, social and legal factors, etc., achieving high organizational goals in the country's tax affairs organization will be difficult. Objective: To identify and evaluate strategic and future-making drivers in the country's tax system. Methods: This research was conducted using futures research method using Delphi-fuzzy technique and interaction analysis, environmental scanning and interviews with tax experts. The research method used is descriptive-analytical in nature and based on a mixed method (a combination of quantitative and qualitative) from a methodological point of view. After identifying the first 150 drivers in the fuzzy Delphi question, interview, and questionnaire stages, all identified drivers were analyzed based on the triangular fuzzy mean to finalize and evaluate the strategic and future-making drivers. In order to integrate the interactions between the drivers, Mick Mac software, which is one of the tools of "strategic foresight", has been used. Results: According to the output of Mick Mack software, the system studied in this study is unstable and the dispersion of the drivers is in the diameter of the coordinate plane. 15 Early propulsion as strategic and futuristic propulsion have dual effects and influential factors also have a great impact. Conclusion: The most effective and futuristic drivers are related to the fields of science and technology, education and research and the structure of the internal environment of the organization, respectively.