Designing and Explaining a Model Based on Systemic Policy Making (with Emphasis on Almond Model) in the State Tax Administration

The manner of making organizational policy and understanding the facts that occur in order to achieve it from the legislative stage to the implementation stage according to the internal and external conditions, can help to find the challenges of the policy-making process and its implementation in order to modify or completely change the policy. Considering the problems of applying combined policies (institutional, gradual, partial) in the State Tax Administration, it is possible to change the organization's policy to an environmental systemic policy by emphasizing on increasing the coordination of internal and external organizational factors of the tax system. The present study was conducted with a qualitative approach and strategy of data foundation theory with the aim of identifying the features of the systematic model through interviews with experts in the field of tax policy and  after the open, pivotal and selective coding process, the systematic policy model includes systematic Functions with 3 categories and 6 concept codes and 31 primary codes, process Functions with 4 categories and 9 concept codes and 45 primary codes, policy Functions with 2 categories and 6 concept codes and 16 primary codes, environmental factors with 3 categories, 7 concept codes and 31 primary codes are designed based on the local conditions of the Iranian tax system.