Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and tax processes (2) the organization and human resources, (3) taxpayers and stakeholders, and (4) Information and communication technology (ICT). Then, a questionnaire was filled out by senior headquarters’ and operational directors of INTA to measure "significance" and "performance" of each indicator. In the next stage, the significance and performance matrix of the key success factors was drawn for INTA and two areas with “high importance and low performance”, and “low importance and high performance” were identified respectively. INTA’s key success factors, based on the findings, are as follows: creation of a database of taxpayers, obtaining data from third parties on the business activities, the use of a powerful IT infrastructure, the establishment of electronic methods of engagement/ communication with taxpayers, obtaining required data on taxpayers’ performance, utilization of comprehensive system for internal processes management and specialized training of human resources.