Abstract:
Purpose: This research was conducted to identify and examine the indicators of changes in the administrative system of tax organization in Tehran.
Method: This is an interpretative-inductive study, that were carried out qualitatively. The research too was interview and the statistical population of the research was assistants, managers and experienced experts in the tax organization of Tehran. For data analysis MAXQDA software were used.
Findings: The results showed that the transformation in the administrative system includes the main dimension of the health of the administrative system, which has four indicators of productivity, taxpayers' satisfaction, organizational justice, and a comprehensive system of administrative health. The productivity index includes the implementation of programs to improve the operational efficiency of the tax organization, increasing the productivity of tax organization employees, optimizing the use of financial, human and technological resources, developing a performance management system, receiving effective suggestions, the level of automation of tax processes and the existence of work standards. Taxpayer satisfaction index includes the implementation of continuous improvement programs and feedback from taxpayers, providing quality services to taxpayers, improving taxpayers' experience in tax processes, and managing taxpayers' complaints and suggestions. The organizational justice index includes standardizing job recruitment conditions, establishing a fair service compensation and salary system, and unifying work standards. The index of the comprehensive system of administrative health also includes increasing access to communication and tax information programs, responding to tax beneficiaries, promoting ethical principles, promoting ethical principles and anti-corruption systems.