Identifying and Validating the Competencies for the Key Jobs in the Iranian National Tax Administration during the Implementation of the Tax Comprehensive Plan

The Iranian National Tax Administration is obliged to design a job system based on a preceding evolution to modify and align the human resources services with the implementation of the comprehensive tax plan. Therefore, this study was an attempt to identify and validate the key jobs and the competencies required for the key jobs using a suitable model development method with the aim of attracting the talented human resources. This study fits into the interpretive paradigm category. Furthermore, it is considered an exploratory study with respect to its goal, a developmental research with regard to its results, and a mixed (qualitative-quantitative) study with respect to its approach. The data was gathered using archive studies, interviews, and questionnaires.  The statistical sample in the qualitative stage of this study included 15 organizational experts, who were selected through the purposeful sampling technique. In the quantitative phase, the samples were 300 employees of the E-TAX units in Tehran, who were collected using the census technique. In the quantitative phase, some of the competencies were once again modified using the structural equation modeling and the confirmatory factor analysis methods to validate the resulting competency model, and the research model was eventually finalized with 26 titles.