Designing Strategic Pattern to Improve Organizational Processes for Tax Affairs

Abstract

This paper investigates challenges, strengths and weaknesses of the process of direct tax in Iranian National Tax Administration. We present strategic solutions in the form of best practices in order to improve the given process. The best practices include control relocation, Control addition, case manager, automation, technology and outsourcing. The main objective of the paper is to study the effect of the best practices on organizational performance. To do this, first the current process is modeled, and then the application of best practices is investigated by using questionnaires and interviews. Finally, according to the applied best practices, the process model is redesigned. The results showed that the use of candidate best practices has a significant and positive impact on organizational performance. Also according to the results, greater use of information technology in the organization and training employees and tax payers are among best solutions to improve the given process. Finally, operational guidelines are provided.

Keywords

• best practices
• business process reengineering
• information technology
• tax affairs organization
• organizational performance