Journal of Intelligent Marketing Management

Journal of Intelligent Marketing Management

Quantitative study of organizational policy-making model in the Tax Affairs Organization with a smart approach

Document Type : The scientific research paper

Authors
Rouhollah Bahraini 1
Mohammad Reza Rabiee Mondjin 2
Alireza Amirkabiri 2
1 PhD Student, Department of Public Administration, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Department of Public Administration, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
JABM.3.2.15564.35536
Abstract
The aim of this research is to validate the organizational policy-making model with a smart approach in the Tax Affairs Organization. The research is applied in terms of purpose and descriptive-survey in terms of method. The statistical population is the staff of the Tax Affairs Organization throughout the country, and the sample size was determined using the Cochran formula of 360 people. Data were collected through a five-option Likert questionnaire and analyzed using SPSS and Smart PLS software and confirmatory factor analysis and structural equation modeling. The results showed that the research model has a good fit and all relationships between organizational policy and smart dimensions are significant (P<0.05). The greatest impact is related to data security and governance, and the least is related to smart policy-making and governance. In general, the findings emphasize the pivotal role of data infrastructure, strategic planning, and human capital empowerment in the success of smart policy-making in the tax system.
Keywords
Policymaking
Tax Affairs Organization
Smartization Approach

Subjects

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Journal of Intelligent Marketing Management
Volume 5, Issue 3 - Serial Number 25
Summer 2024
Pages 446-463

  • Receive Date 12 June 2024
  • Revise Date 28 June 2024
  • Accept Date 29 July 2024