Studies in Public Service Administration

Abstract The growing trend of digitalization across organizations worldwide, coupled with intensified competition among organizations to attract, recruit, and retain key human capital, particularly those with digital skills, has highlighted the need for more extensive research in this field. In such conditions, and due to the fierce competition between the private and public sectors in attracting and retaining specialized talent, along with financial and legal constraints, the issue of talent retention becomes particularly critical for public sector organizations. The aim of the present study is to identify and prioritize organizational capacities for retaining digital talent in the public sector. This research was conducted based on an exploratory sequential mixed-methods research design. In the first phase, a systematic review of 41 studies (published between 2005 and 2026) was carried out to identify the dimensions and components of organizational capacities for digital talent retention. In the second phase, the Best-Worst Method (BWM) was applied to weight and prioritize these dimensions and components. The findings reveal six main dimensions, ranked by weight as follows: organizational cultural and psychological capacities (w=0.212), learning, growth, and adaptability capacities (w=0.199), digital human resource capacities (w=0.173), strategic and governance capacities (w=0.158), structural and work flexibility capacities (w=0.136), and institutional and external capacities (w=0.122). These represent the most important organizational capacities for retaining digital talent in the public sector. This framework can provide a solid foundation for managers, public policymakers, and researchers in the field of human resource management.

Abstract Managing conflicts of interest among parliamentarians has been one of the fundamental issues pursued and of concern to parliaments in various countries around the world. Ensuring that parliamentarians pursue the public interest and refrain from personal gain while performing their representative roles is a matter that has preoccupied the minds of many scholars for years. As the sole legislative body of the country, the Islamic Consultative Assembly (Majlis) holds a critical position in setting the course and overseeing the implementation of laws in the country. Consequently, ensuring the management of conflicts of interest among the representatives of the Islamic Consultative Assembly, as well as their conduct and behavior in line with national interests and welfare, like in other countries, requires its own specific rules and regulations. This research, conducted in two phases, seeks to develop a typology of conflict of interest management mechanisms for the representatives of the Islamic Consultative Assembly. In the first phase of the research, through a focus group, 12 policies and laws relevant to the representatives were reviewed and analyzed. In the second phase, 20 semi-structured in-depth interviews were conducted with experts and current as well as former representatives of the Islamic Consultative Assembly. All the obtained data were qualitatively coded using MAXQDA software, and finally, 31 organizing themes were categorized into three overarching themes. The mechanisms for managing conflicts of interest among representatives in their legislative role, supervisory role, and meta-role constitute the overarching themes of this research. Finally, these themes are discussed and analyzed.

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

Abstract The main goal of this research is to design a good governance model in the police command of the Islamic Republic of Iran, which has been qualitatively implemented using the foundation's data theorizing approach. First, based on data base theory, semi-structured interviews were used to collect data, and data analysis was done by Strauss and Corbin method and paradigm model. In order to conduct in-depth interviews, targeted sampling and snowball sampling techniques were used for sampling, and interviews were conducted with 14 police experts and police university professors. In the process of the interviews, 539 witnesses were identified from the text of the expert interviews, from which 635 primary codes were extracted. According to the similarity and integration and combination of primary codes, 223 unique subcategories have been identified and finally, by categorizing 223 subcategories into 35 main categories of this research, the central phenomenon i.e. good governance in the police is divided into 6 main groups. effectiveness and efficiency, rule of law and transparency, etc.) causal conditions (professionalism, ethics, integrity and coordination, etc.), strategic (strategic planning, perceived organizational support, process reengineering, etc.), background conditions (authority and sovereignty of command, resources and facilities, agility and dynamism of systems, etc.), intervening conditions (macro factors (political, economic, cultural, etc.), human resources management and planning, etc.) And finally, the consequences (establishment of order and security, cohesion and national unity, preservation and protection of the achievements of the revolution and the legitimacy and credibility of the police, etc.) were placed.

Abstract Tax compliance is considered one of the key factors in the efficiency of the tax system and the sustainable provision of government revenues. However, identifying the factors and drivers influencing tax compliance is particularly important, especially in developing countries. The purpose of this study is to identify and level the drivers of tax compliance in Iran. This research is exploratory in nature and was conducted using a qualitative approach. In the first stage, the drivers influencing tax compliance were identified through semi‑structured interviews with 10 academic and executive experts. In the second stage, Interpretive Structural Modeling (ISM) was employed to analyze the relationships among the drivers and to determine their hierarchical levels. The findings indicated that the drivers of tax compliance consist of five main factors: tax justice and fairness, proper tax administration, macro tax policies, cultural development and belief formation, and the equitable distribution of the tax burden. The results also revealed that tax justice and fairness, cultural development and belief formation, and the equitable distribution of the tax burden are positioned at the first level and within the dependent cluster. Proper tax administration is located at the second level and within the autonomous cluster,

Abstract Administrative corruption is a major obstacle to sustainable development and good governance. Due to its clandestine nature, accurately measuring this phenomenon has consistently posed a fundamental challenge for researchers and policymakers. Consequently, sophisticated measurement tools are essential to better comprehend the dimensions of this problem and to evaluate the effectiveness of anti-corruption programs.
In this regard, the current study aims to identify and analyze international models for measuring corruption and administrative integrity. Grounded in an interpretive paradigm and an inductive approach, it utilizes a systematic review of authoritative international literature and documents from 20002000 to 20252025. Data were extracted and evaluated through qualitative content analysis of 1616 global reference models.
The findings reveal the evolution of measurement models across four distinct generations: perception-based, market risk, lived experience, and institutional integrity. The results indicate a transition in global literature from abstract and perceptual approaches (first generation) toward structure-oriented and evidence-based approaches (fourth generation) – an approach that perceives corruption as a failure in institutional architecture. These global indicators are predominantly based on perceptual data and tailored to the context of other nations, lacking full alignment with the characteristics of Iran’s administrative system. Therefore, to effectively combat corruption in Iran and achieve statutory objectives, the design and implementation of localized, valid, and measurable indicators are of paramount importance.