A Model for Tax Evasion Prevention in Iran, Based on Preventive Network Governance Approach (in Persian)

Reza Khodabandeh (), Abbas Monavarian () and Abbas Nargesian ()
Additional contact information
Reza Khodabandeh: Department of Public Administration, Kish International Campus Tehran University, Kish Island, Iran.
Abbas Monavarian: Department of Public Administration And Policy Making, Faculty of Public Administration and Organization Science, Tehran University, Tehran, Iran.
Abbas Nargesian: Department of Leadership and Human Capital, Faculty of Public Administration and Organization Science, Tehran University, Tehran, Iran.

Management and Development Process Quarterly (٠صلنامه ٠رایند مدیریت و توسعه), 2024, vol. 36, issue 4, 3-33

Abstract: Purpose: The purpose of this article was to present a preventive network governance model to meet tax evasion as a case study in Tax Affairs Organization of the Islamic Republic of Iran. Methodology: The statistical sample, consisting of thirty managers of the State Tax Affairs Organization, was selected through targeted and accessible method. Applying the Multiple Grounded Theory approach, the researchers designed a network governance model, containing 341 concepts summarized in 79 primary open codes which finally led to 12 dimensions. Findings: The results of the research show that the identified dimensions fall into six groups: 1. The core category including the private sector governance network �and civil institutions, 2. social contexts including economic and cultural issues, 3. results and outcomes including participative, structured and sound tax system, 4. support platforms including judicial issues, laws and regulations, 5. internal conditions including human capital and organizational-administrative issues, 6. external conditions including international, structural and organizing issues.

Keywords: Preventive; Network Governance; Tax Evasion; Tax Affairs Organization; Grounded Theory. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://jmdp.ir/article-1-4613-en.pdf (application/pdf)
http://jmdp.ir/article-1-4613-en.html (text/html)
http://jmdp.ir/article-1-4613-fa.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:auv:jijmdp:v:36:y:2024:i:4:p:3-33

Access Statistics for this article

More articles in Management and Development Process Quarterly (٠صلنامه ٠رایند مدیریت و توسعه) from Institute for Management and Planning studies Contact information at EDIRC.
Bibliographic data for series maintained by Nahid Jebeli ( this e-mail address is bad, please contact ).