FATEMEH RAHIMI; Tayebe Amirkhani; Bahman Hajipour; Aliakbar Arabmazar
Volume 25, Issue 4 , January 2022, , Pages 109-133
Abstract
“Process pathology of the Iranian tax system” is the main purpose of this research. This research has been done based on mixed method. In this regard, the problems of the tax system processes were identified through interviews with owners of process and have been categorized ...
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“Process pathology of the Iranian tax system” is the main purpose of this research. This research has been done based on mixed method. In this regard, the problems of the tax system processes were identified through interviews with owners of process and have been categorized based on theme analysis. Since the general problems of the tax system, can lead to some process problems or prevent their correction, in the next steps the general problems of the tax system of Iran have been identified and categorized based on content analysis . In the quantitative stage, all of these general problems were prepared in the form of a questionnaire and presented to the experts of the Iranian National Tax Administration to determine which of these general problems have significant impact on the processes. Process owners and the employees of the Tehran and Alborz Iranian National Tax Administration who are familiar with the tax processes are the society of this research. In general, the results of this study indicate that the processes of Iranian National Tax Administration have been faced with several problems, many of them stem from the external factors, and to achieve the desired result, it is necessary to make fundamental and long-term political, economic, social, cultural and intra-organizational changes.
Sahar Alisoltani; Ahmad Aali; Tayebe Amirkhani
Volume 24, Issue 2 , June 2020, , Pages 61-86
Abstract
Merger is one of the most important changes that organizations experience. This change can have many effects and different aspects. The purpose of this research, is examination of the effect of merger on organizational identification and organizational legitimacy. Our society is the Ministry of Cooperatives ...
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Merger is one of the most important changes that organizations experience. This change can have many effects and different aspects. The purpose of this research, is examination of the effect of merger on organizational identification and organizational legitimacy. Our society is the Ministry of Cooperatives labour and social welfare. In this regard, changes of organizational identification and organizational legitimacy before and after the merger have been studied. In this research, organizational identification has been studied based on expanded model of organizational identification (Misidentification, Ambivalent Identification & Neutral Identification); this means that the effect of merger on these types of organizational identification has been studied. In addition the impact of organizational legitimacy on organizational identification and misidentification, ambivalent identification & neutral identification, after merger has been studied. Finally the solutions for improving organizational identification have been presented based on the results.
The results of the research show that in the ministry, the organizational legitimacy and organizational identification decreased significantly after the merger compared to before the merger, but misidentification, and ambivalent identification have increased significantly, although the changes of neutral identification was not significant. Based on the results of the post-merger phase, it was revealed that organizational legitimacy has a direct impact on organizational identification and has an inverse impact on the 3 types of organizational identification based on expanded model of organizational identification.
