Intellectual capital: A valuable effective capital for INTA

Nowadays, all organizations are required both to measure and manage theirintangible assets and to continuously promote these assets in order to maximize theconditions needed for achieving their goals and objectives. Organizations whichare not able to continuously promote their knowledge-based assets will inevitablysacrifice their survival. In this research we have studied such issues as theclassification of organizations’ assets, definition of intellectual capital, therationales behind focusing on intellectual capital and on measuring it, restrictionsof traditional accounting systems, models and approaches to the measurement ofintellectual capital, and (dis)advantages of internal / external reporting ofintellectual capital. Research findings obtained indicate that the organizations’achievement is a function of their ability in managing their intangible assets. Inorder to manage these assets, we should first identify and measure them. Since theIranian National Tax Administration’s duties are governance-based in nature andsince this organization is expected to provide for a considerable portion of thegovernment revenues, it is obliged to identify, assess, and manage its intangibleassets in order to make it possible to plan for making optimal use of theseresources.