Designing and presenting a model of the influence of national media creative programs on the development of tax culture

The present study aims to investigate the models by which creative programming in IRIB (Iran’s national broadcasting organization) could influence tax culture. The study is meant to have practical implications and is qualitative in nature. The necessary data was collected by touching upon the theoretical fundamentals through resorting to books, journals, and relevant papers and the initial blueprint of the research was formulated. The protocols of the interviews were come up with based on the elicited layout and semi-structured interviews were conducted with 30 prominent figures in the realms of tax and media. The researcher made use of a targeted non-probability sampling namely Snowball to reach theoretical saturation. The interviews were interpreted and coded using thematic analysis and the application applied was Maxqda2020. The aspects and variables of the impact of IRIB on fostering tax culture were elicited through thematic analysis and interviews with experts. Meanwhile model refinement was accomplished through two rounds of Delphi with a separate group of experts comprising 94 axial codes and 10 main themes. The elicited model was validated in a Delphi panel participated by experts using Kendall's coefficient of concordance. The findings of the study in qualitative terms indicate the influence of IRIB on developing tax culture includes 10 main themes which would break into three categories namely social responsibility, media function, and underlying factors. In conclusion, taking heed of the impact of different aspects of IRIB on tax culture can come to aid for policymakers and rulers in order to accelerate the development of tax culture and consequently implement other parameters of development.