Studies in Public Service Administration

Integrated Model of Good Governance and Social Capital in Iran's Tax System

Document Type : Original Article

Authors

Arsham Honarkar Ashna 1
Mohammad Ghasemi 2
vahid Pourshahabi 3

1 Department of Management, Faculty of Governance and Politics, ZAH.C., Islamic Azad University, Zahedan, Iran.

2 Department of Management, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran

3 Department of Management, Faculty of Governance and Politics, Zah.C., Islamic Azad University, Zahedan, Iran.

https://doi.org/10.22054/spsa.2026.89485.1115
Abstract
The tax system is one of the fundamental pillars of economic governance, playing a crucial role in public revenue generation, social justice, and wealth redistribution. Despite numerous legal and administrative reforms, Iran’s tax system continues to face persistent challenges such as administrative corruption, lack of transparency, tax injustice, bureaucratic inefficiency, and declining public trust, all of which undermine its effectiveness and legitimacy. Accordingly, the present study aims to conceptualize and design an integrated model of good governance and social capital for Iran’s tax system by linking the principles of good governance—including transparency, accountability, equity, administrative integrity, and participation—with the core dimensions of social capital such as trust, social cohesion, participation, and relational capital. The study adopts an applied, qualitative, and exploratory approach and employs thematic analysis to uncover the mental models of experts and develop a conceptual framework for tax governance. Data were collected through 14 semi-structured interviews with tax policy experts, university scholars in public governance, and senior and mid-level managers of the Iranian Tax Administration. Purposeful sampling was conducted based on theoretical saturation. The data were analyzed through open, axial, and selective coding, resulting in the identification of 7 global themes, 15 organizing themes, and 54 basic themes that constitute the final integrated model. The findings indicate that effective tax governance in Iran requires a dynamic interaction between formal governance mechanisms and the soft capacities of social capital. Transparency and accountability play a central role in rebuilding public trust, while tax equity enhances legitimacy through fair tax rates and non-discriminatory regulations. Moreover, voluntary tax compliance is strengthened by social trust, participatory policymaking, digitalized processes, institutional efficiency, and systematic anti-corruption measures. Ultimately, the proposed model redefines the tax system as a socially embedded, participatory, and trust-based institution, providing practical guidance for policymakers seeking sustainable development and legitimate tax governance
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Studies in Public Service Administration
Volume 4, Issue 12
Summer 2026
Pages 97-136

  • Receive Date 12 February 2026
  • Revise Date 30 April 2026
  • Accept Date 19 May 2026

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