An Open Data Governance Model for Administrative Health with the Establishment of E-Government in the Tax Affairs Organization

Document Type : Research/Original/Regular Article

Authors

1 PhD Student in Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran

2 Assistant Professor, Department of Public Administration, Faculty of Humanities, Islamic Azad University, Sari Branch, Sari, Iran

Abstract

The current research aims to suggest an open data governance model to improve the administrative health with the establishment of E-government in the tax affairs organization. The objectives are practical using grounded theory for the qualitative analysis. The data were collected through the semi-structured interview. The population of the research was all the high level managers of the tax affairs organization, CEOs and their deputies, tax advisors, professors of economics department, experts and researchers of the information technology, elites in the field of governance and administrative health, and other managers of supervision centers. The sampling was done to reach thick-data for the qualitative analysis, resulting in 12 participants. The data analysis was coded through open, thematic, and selective coding systems. The findings indicated six elements from the grounded theory: 1. Main elements such as shared data-base, responding system, organizational clarity, and technical infrastructures, 2. Interventional condition such as shared elements (domestic and foreign), domestic elements, and foreign elements, 3. Causative elements such as shared elements (indo- and exo-organizational), individual elements, and social elements, 4. Contexts such as indo- and exo-organizational contexts, 5. Strategies such as shared strategies (indo- and exo-organizational), indo-organization elements, and exo-organizational elements, 6. Shared consequences such as shared consequences (indo- and exo-organizational), indo-organizational consequences, and exo-organizational consequences.

Keywords

Main Subjects


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