Presenting the Tax Experts Competency Model in the Iranian Tax Administration: A Qualitative Research Based on grounded theory

It seems that companies and organizations that have taken on the importance of the competency system, have been able to create special, valuable and unique expertise, because they know in their dynamic business environment that competencies enable them to be more successful than competitors. The Iranian National Tax Administration can also benefit from a competency approach to achieve its goals. This research is aimed at designing a model for the competence of tax experts in this organization.
This research is based on an interpretative paradigm, uses a basic strategy, is considered as an exploratory research goal and in terms of the results, is a developmental research, and from the data viewpoint, is a qualitative research. Archival studies, Interviews and questionnaires are used for gathering the required information. Content analysis and qualitative methods of content analysis were used to extract information from the interview data.The statistical population of the research consisted of managers of the department of the organization, thematic experts, experts and operational managers of the provinces. Purposive sampling was performed and using the snowball method, 10 people were selected from the statistical population. In designing the model, the process of preliminary planning, conducting interviews and compiling an initial list of competencies, comparing the list with the existing lists and competency models, providing a definition of competency concepts and compiling a compilation list, evaluating and refining the list of competencies by the expert group and, finally, designing the competency model was performed. Eventually, three areas of functional, behavioural, and contextual competencies with 37 competency concepts in nine categories were identified and a model of these competencies was presented.