Document Type : Original Article
Authors
1 PhD Student in Public Administration, Human Resource Development Orientation, Faculty of Humanities, Islamic Azad University, Firoozkooh Branch, Tehran, Iran
2 Department of Management, Faculty of Humanities, Islamic Azad University, Firoozkouh, Tehran , Iran.
3 Department of Management, Faculty of Humanities, Islamic Azad University, Firuzkooh, Tehran - Iran
Abstract
model aimed at boosting operational efficiency, public trust, and ethical accountability. With recent changes in tax collection practices and increased public concerns over the allocation of tax revenues, the organization faces mounting pressure to embody and promote professionalism. The study outlines a systematic framework for professionalism, exploring components such as ethical standards, strategic decision-making, human resource development, and public engagement, which are crucial to enhancing the organization's credibility and effectiveness.
Introduction
In recent years, the Tax Affairs Organization has undergone significant changes in its tax collection approach, aiming to improve public sector performance and efficiency. However, this shift has also heightened public dissatisfaction due to a perceived lack of transparency in tax allocation and insufficient efforts to address tax evasion among high-net-worth individuals. Given these challenges, the study highlights the critical need for a professionalism model that aligns with organizational values, promotes ethical behavior, and builds public trust. This model is anticipated to help the organization navigate complex financial environments and fulfill its role as a key contributor to the country’s economic stability.
Methods and Materials
This study adopts a qualitative approach, employing thematic analysis based on expert interviews and document analysis. Participants were selected using purposive sampling, focusing on professionals with at least ten years of experience in the field. Data were collected through semi-structured interviews with tax professionals, aiming to gather in-depth insights into the components of professionalism relevant to the organization. The analysis followed a three-stage coding process—open, axial, and selective coding—to identify, categorize, and refine the core components of the proposed professional model.
Results and Discussion
The analysis revealed 27 core components and 94 sub-categories that contribute to an effective model of professionalism in tax administration. Key elements identified include strategic planning, ethical guidelines, financial management, human resource expertise, and innovation through technology integration. Notably, the results underscore the importance of ethical standards and transparency in improving the organization’s relationship with the public. Additionally, strategic planning and decision-making emerged as critical areas where professionalism can directly influence operational effectiveness, particularly in managing complex financial data and addressing tax compliance challenges.
Conclusion
The study concludes that establishing a comprehensive professionalism model in the Tax Affairs Organization can significantly enhance its performance and public reputation. By embedding professionalism across all organizational levels, the Tax Affairs Organization can better manage its internal and external challenges, increase accountability, and foster a culture of trust and excellence. The proposed model serves not only as a guide for improving operational outcomes but also as a foundation for sustainable public trust and transparency in the tax system.
Keywords
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