Journal of Intelligent Strategic Management

Journal of Intelligent Strategic Management

Designing an organizational policy model in the Tax Affairs Organization with an intelligentization approach using thematic analysis method

Document Type : Original Article

Authors
Rohollah Bahreini 1
Mohammad Reza Rabiee Mondjin 2
Alireza Amirkabiri 2
1 PhD student, Department of Public Administration, CT.C., Islamic Azad University, Tehran, Iran.
2 Department of Public Administration, CT.C., Islamic Azad University, Tehran, Iran.
bumara.3.2.11235564.35886351
Abstract
The aim of this study is to design an organizational policy model in the Tax Affairs Organization with an intelligentization approach. The research method was qualitative in terms of the nature of the data and the research method was thematic analysis. The research participants consisted of managers (with at least 15 years of service experience and at least a master's degree) and professors in the field of management (with at least 10 years of service experience and at least a doctoral degree). The sample size was 16 people and was selected purposefully after theoretical saturation. Data collection was carried out through semi-structured interviews and information analysis using thematic technique. Based on the analysis of the interviews, 317 codes were obtained in the open coding stage, which were reduced to 239 basic codes after removing similar codes, which were finally categorized into 21 sub-themes and 7 main themes. The results showed; Data security and governance, strategic planning, data-based decision-making, organizational policy with an organizational approach, human capital and digital empowerment, smart policymaking and governance, and transparency and public trust are the indicators of organizational policymaking with an intelligentization approach in the Tax Affairs Organization.
Keywords
Organizational policy
Tax affairs
Intelligentization
Data governance

Subjects

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Journal of Intelligent Strategic Management
Volume 4, Issue 1 - Serial Number 9
Winter 2025
Pages 513-538