Strategic Analysis of Social Responsibility in the Iranian National Tax Administration: Institutional Alignment, Challenges, and Solutions

Ehsan Farahani; Seyed Hossein Kazemi; Atefeh Zarei; Reza  Taghvaei

Authors

Ehsan Farahani Department of Management, Ha.C., Islamic Azad University, Hamedan, Iran Author https://orcid.org/0009-0006-5457-2751
Seyed Hossein Kazemi Public Administration Department, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran https://orcid.org/0000-0002-8458-3834
Atefeh Zarei Department of Knowledge and Information Science, Ha.C., Islamic Azad University, Hamedan, Iran Author https://orcid.org/0000-0002-2457-2455
Reza Taghvaei Department of Management, Tu.C., Islamic Azad University, Tuyserkan, Iran Author https://orcid.org/0009-0007-0339-8586

Keywords:

Social Responsibility, Strategic Analysis, Sustainable Organizational Development, Strategic Management, Iranian National Tax Administration

Abstract

In recent years, the Iranian National Tax Administration has sought to move beyond its traditional revenue-generation role and transform into a development-oriented institution with responsibilities in the economic, social, and environmental dimensions. Measures such as enhancing tax transparency, combating tax evasion, supporting vulnerable enterprises, promoting public education, and digitalizing administrative processes have been implemented; however, their effectiveness requires more systematic structuring and comprehensive evaluation. The organization's mission emphasizes tax justice and transparency, its vision focuses on intelligent transformation, and its core values are centered on accountability and trust-building, although these principles have not yet been fully institutionalized within its executive structure. The findings indicate that the concepts of social responsibility reflected in official organizational documents are aligned with the organization's macro-level objectives; nevertheless, gaps remain in their practical implementation. The key influencing factors include managerial commitment, performance indicators, employees' attitudes, and stakeholder engagement. Accordingly, strategies such as establishing a specialized social responsibility unit, designing social performance indicators, and strengthening education and stakeholder participation are proposed.

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