Developing an Integrated Framework for Managing VAT Administration Challenges within Iran's Taxpayer System (Business Marketing and Finance Open)

Summary

• The qualitative phase of the research gathered insights through semi-structured interviews with 18 experts across taxation, accounting, tax administration, and information technology.p.1
• The quantitative phase surveyed 250 tax experts, taxpayers, accountants, auditors, and technical specialists to validate the structural framework.p.1
• The structural equation model demonstrated acceptable fit indices, including a normed chi-square ratio of 2.41 and a comparative fit index of 0.936.p.1
• Technical infrastructure challenges recorded the highest mean severity score among challenge constructs at 3.86, followed by executive and procedural challenges at 3.79.p.12
• Integrated management capacity emerged as the primary positive driver of implementation effectiveness with a standardized path coefficient of β = 0.48.p.1
• The conceptual model accounted for 57% of the variance in integrated management capacity and 63% of the variance in implementation effectiveness.p.1

Key insights

1. Technical infrastructure challenges are the strongest predictor of the need for integrated management capacity with a standardized path coefficient of β = 0.34.p.1
2. Executive and procedural challenges exert the strongest negative direct effect on implementation effectiveness at β = -0.28.p.1
3. Human and organizational readiness positively predicts implementation effectiveness with a standardized coefficient of β = 0.21.p.1
4. Integrated management capacity is the single strongest positive predictor of implementation effectiveness with a coefficient of β = 0.48.p.1
5. The qualitative thematic analysis produced 478 initial codes organized into 20 components and 5 main themes.p.11
6. In the quantitative sample of 250 respondents, 161 (64.4%) were male and 89 (35.6%) were female.p.9
7. Integrated management capacity achieved the highest construct mean score at 3.91, emphasizing stakeholder demand for coordinated governance.p.12