طراحی و اعتبارسنجی الگوی استقرار سیستم مدیریت دانش در سازمان امور مالیاتی کشور

Ahmad, Z., & Gupta, S. (2025). Digital Transformation in Public Finance: The Role of Knowledge Management Systems in Enhancing Tax Audit Quality and Reducing Tax Evasion. Journal of Accounting and Public Policy, 44(2), 101-118. https://doi.org/10.1016/j.jaccpubpol.2024.101118

Akbari, A., Noshin-Fard, F., & Hariri, N. (2019). Evaluation of Barriers to Knowledge Flow Factors in Academic Libraries Based on the Knowledge Management Maturity Model. Library and Information Science Studies, 11(Special Issue on Knowledge Management), 67-88. https://doi.org/10.22055/slis.2018.24169.1422

Al-Rubaye, M. H. A., & Al-Ta'Ib, A. H. K. (2023). The Impact of Digital Knowledge Management on Tax Compliance Efficiency: An Empirical Study of the General Tax Authority. Tikrit Journal of Administrative and Economic Sciences, 19(62), 434-455. https://doi.org/10.25130/tjaes.19.62.2.24

Alavi, M., Leidner, D., & Mousavi, R. (2024). Knowledge Management Perspective of Generative Artificial Intelligence (GenAI). (pp. 1-12)

Almeida, F., & Santos, J. D. (2023). The Role of Knowledge Management in Organizational Change: Overcoming Resistance to Digital Transformation. Journal of Organizational Change Management, 36(4), 567-582.

Amiri, M., Amiri, Z., Taheri, A., & Shahabi, V. (2024). Identifying Factors Affecting Islamic Knowledge Management in the Tax Affairs Organization: A Case Study of Tax Offices in Tehran City and Province First International Conference on the Revolution in Islamic Humanities, Sari. https://civilica.com/doc/2086695 https://civilica.com/doc/2086695

Barani Mashehrani, R., Bagheri, M., & Paslari, P. (2023). Designing a Model for Implementing a Knowledge Management System in the Social Security Organization of Hormozgan Province. Human Resources Education and Development Quarterly, 10(39), 151-175.

Barzegar Sambran, R., Mahdiyoun, R., & Zavar, T. (2023). Challenges of Implementing Knowledge Management in the Management and Planning Organization of East Azerbaijan Province. Library and Information Science Studies, 15(2), 93-110.

Dehghani, R., & Ramsin, R. (2023). A Knowledge Management-Driven and DevOps-Based Method for Situational Method Engineering. Information Technology and Management, 24(3), 267-291.

Delkhah, J., & Arya, N. (2018). Key Success Factors in Managing Tax Affairs Organizations: A Case Study of the Iranian National Tax Administration. Tax Research Journal, 26(39), 193-220. https://taxjournal.ir/article-1-1537-fa.html

El Khatib, M., Al Jaberi, A., & Al Mahri, A. (2021). Benchmarking Projects' 'Lessons Learned' Through Knowledge Management Systems: Case of an Oil Company. iBusiness, 13, 1-17.

Hammerl, T. (2021). Identifying Critical Success Factors for the Implementation of a Social Knowledge Management in the Public Sector https://aisel.aisnet.org/hicss-54/ks/knowledge_value/2/ https://aisel.aisnet.org/hicss-54/ks/knowledge_value/2/

Han, Y., Zhou, Y., Carr, S., & Jiang, J. (2024). Lifelong Learning in the Workplace: The Knowledge Management Role of Corporate Universities in China. Humanities and Social Sciences Communications, 11(1), 1-11.

Hidayat, D. S., Sensuse, D. I., Elisabeth, D., & Hasani, L. M. (2025). Conceptual Model of Knowledge Management System for Scholarly Publication Cycle in Academic Institution. VINE Journal of Information and Knowledge Management Systems, 55, 187-222.

Iranban, S. J. (2017). Identifying and Prioritizing Factors Affecting Knowledge Management Implementation and Its Relationship with Competitive Advantage and Organizational Performance. A New Approach in Educational Management, 8(30), 127-142. https://doi.org/20.1001.1.20086369.1396.8.30.6.2

Kalantar Neyestanki, H., & Kasraei, A. R. (2020). Examining the Role of Knowledge Management in Explaining Organizational Human Resource Strategies: A Case Study of the East Tehran Tax Affairs Organization Sixth National Conference on Applied Research in Management, Accounting, and Sound Economics in Banking, Stock Exchange, and Insurance, Tehran. https://civilica.com/doc/1122056 https://civilica.com/doc/1122056

Kaur, V. (2025). Leveraging Design Thinking to Foster Knowledge-Based Dynamic Capabilities. Journal of Business Research, 189, 115177.

Kumar, R., & Santos, M. (2026). Overcoming Knowledge Sharing Barriers in Tax Administrations: An Empirical Analysis of Auditors' Professional Judgment and Compliance Costs. International Journal of Accounting Information Systems, 50, 100-115. https://doi.org/10.1016/j.accinf.2025.100654

Okoh, U., Mansor, M., & Ibrahim, M. (2022). Knowledge Management and Low Operating Cost Indicator of Tax Administration Efficiency. Malaysian Journal of Qualitative Research, 8(1).

Orenga-Roglá, S., & Chalmeta, R. (2019). Methodology for the Implementation of Knowledge Management Systems 2.0: A Case Study in an Oil and Gas Company. Business & Information Systems Engineering, 61, 195-213.

Paroli, P. (2023). Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System. ATESTASI: Jurnal Ilmiah Akuntansi, 6(2), 785-796.

Rahmi, N., Arimbhi, P., & Hidayat, V. S. (2023). Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System (CTAS) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia. Transparansi: Jurnal Ilmiah Ilmu Administrasi, 6(2), 179-191.

Rezaei, F., Khalilzadeh, M., & Soleimani, P. (2021). Factors Affecting Knowledge Management and Its Effect on Organizational Performance: Mediating the Role of Human Capital. Advances in Human-Computer Interaction, 2021(1), 8857572. https://doi.org/10.1155/2021/8857572

Rumetna, M., Lina, T., Pakpahan, R., Ferdinandus, Y., Pormes, F., & Lopulalan, J. (2021). Implementing Knowledge Management System to Improve Effectiveness of Faculty Activities Proceedings of the 2nd EAI Bukittinggi International Conference on Education (BICED 2020), Bukittinggi, West Sumatera, Indonesia. https://doi.org/10.4108/EAI.14-9-2020.2305670 https://doi.org/10.4108/EAI.14-9-2020.2305670

Silva, T. R., Martinez, J., & Al-Mansoori, K. (2024). Artificial Intelligence and Knowledge-Based Tax Systems: Optimizing Tax Collection Expenditures and Mitigating Information Asymmetry. Accounting, Organizations and Society, 98, 45-62.

Sohrabzadeh, S., Karbala Aghaei Kamran, M., Taheri, S. M., & Abam, Z. (2022). Identifying and Determining Specific Types and Attributes of Data Entities in the Iranian-Islamic Information Context from the Perspective of Information and Knowledge Organization. Library and Information Research Journal, 12(2), 101-120. https://doi.org/10.22067/infosci.2022.73009.1065

Sriwahyuni, D. A. (2025). A Case Study of Institutional Work: Knowledge Management Institutionalisation Within the Indonesian Tax Administration Queen Mary University of London]. https://qmro.qmul.ac.uk/xmlui/handle/123456789/104866

Subroto, G. (2020). Knowledge Management in Tax Administration: A Case Study in Indonesia. Scientax, 1(2), 203-235. https://doi.org/10.52869/st.v1i2.35

Tavallaei, F., Kheirandish, M., & Asgari, N. (2023). Analysis of Knowledge Management Project Challenges Based on the Reference Points Model. Innovation Management in Defense Organizations Quarterly, 6(3), 25-48.

Wang, Y., Wang, Q., Pan, X., & Mata, M. N. (2024). Green Entrepreneurial Intention, Knowledge Management Process, and Green Entrepreneurial Behaviour Through a Lens of Transformative Innovation. Journal of Innovation & Knowledge, 9(4), 100567.

Yumhi, Y., Dharmawan, D., Febrian, W. D., & Sutisna, A. J. (2024). Application of Rapid Application Development Method in Designing a Knowledge Management System to Improve Employee Performance in National Construction Company. Jurnal Informasi Dan Teknologi, 155-160.

Zuma, N., & Sibindi, N. (2023). Challenges of Implementing Enterprise Resource Planning and the Role of Knowledge Management: Evidence from the National Youth Development Agency. South African Computer Journal, 35(2), 97-118.