Studies in Public Service Administration

Organizational Challenges and the Management of Tax Collection Complexities in Iran

Document Type : Original Article

Authors

Hamidreza Ghasemi Banabari 1
Ensieh Godarzi 2

1 PhD in Management of Iranian Government Organizations, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran

2 Master', Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

https://doi.org/10.22054/spsa.2025.89169.1078
Abstract
Tax incomes, as an important source of income in securing the country's budget, have always been of interest to policymakers and public managers. These incomes are collected in two ways: direct and indirect taxes, according to a set of specific laws and regulations. In Iran, the National Tax Affairs Organization, and specifically the General Tax Affairs Departments, are responsible for realizing tax revenues. However, the main issue in tax collection is the various challenges in this area, especially organizational challenges, or in other words, the challenges of how tax auditors collect taxes. For this reason, this study was written with the aim of identifying the organizational challenges of tax auditors in tax collection. The statistical population of the study consists of the tax affairs departments of Tehran city and province with 10 general departments. This study is qualitative research in terms of method. For this purpose, with regard to the qualitative content analysis approach and by conducting semi-structured interviews, the themes of the study were identified. The results indicate that the organizational challenges facing tax auditors in tax collection are divided into three categories: tax process management challenges, human resource management, and technology management and governance. Finally, suggestions were presented to address these challenges.
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Studies in Public Service Administration
Volume 3, Issue 7
Winter 2025
Pages 205-242

  • Receive Date 28 October 2025
  • Revise Date 05 December 2025
  • Accept Date 14 December 2025

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