Investigating the effect of social capital on the effectiveness of managers with respect to the mediating variable of intellectual capital

Today, its social and intellectual human capital is a powerful tool for organizations to achieve their goals. . The concepts of social capital and intellectual capital have been introduced in recent years in various fields of social sciences, economics and recently in political sciences. Today, these topics are very important in the field of organizational literature. Due to the mediating role of intellectual capital in the Tax Affairs Organization of Yazd Province. Social capital as an independent variable includes components of trust, participation, ability to communicate, diversity of socialization and forgiveness and volunteering, and the effectiveness of managers as a dependent variable and intellectual capital with dimensions (experience, education, education, creativity and health) as a mediating variable. Was examined. A standard questionnaire was used to collect data. This research is descriptive in terms of applied purpose and descriptive in terms of the method of collecting research information and descriptive-causal in terms of the relationship between variables through factor analysis and structural equation modeling. The statistical population of this study includes 85 managers of the Tax Affairs Organization of Yazd province. Due to the small statistical population, the census method was used. The results of this study, which was obtained using Amos software, indicate that social capital increases and Promotion of intellectual capital in the organization on the one hand directly with a path coefficient of 0.44 and on the other hand indirectly with a path coefficient of 0.62, are among the variables that can increase the effectiveness of managers.