Document Type : Original Article


1 PhD Student, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

2 Assistant Professor, Department of Public Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

3 Associate Professor, Department of Business Management, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

4 Professor, Department of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran


‎“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.‎


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