Designing and Validating a Knowledge Management System Implementation Model in the Iranian National Tax Administration

Abstract

This study aimed to design and validate a model for implementing a knowledge management system in the Iranian National Tax Administration, with an emphasis on improving organizational performance and public finance indicators. This study employed a mixed-methods exploratory–explanatory design. In the qualitative phase, systematic grounded theory based on the Strauss and Corbin approach was applied, and data were collected through semi-structured interviews with managers and experts of the Iranian National Tax Administration until theoretical saturation was achieved. The data were analyzed through open, axial, and selective coding. In the quantitative phase, the statistical population comprised 12,470 employees of the Iranian National Tax Administration, of whom 403 were selected using stratified random sampling. Data were collected using a researcher-developed questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 3. The reliability, convergent validity, and discriminant validity of the measurement model were also assessed and confirmed. The structural equation modeling results indicated that all hypothesized structural relationships were statistically significant. Causal factors exerted a significant positive effect on core factors (β=0.719, t=15.869). Core factors (β=0.291, t=3.210), intervening factors (β=0.272, t=2.398), and contextual factors (β=0.352, t=3.396) significantly and positively predicted knowledge management implementation strategies. Furthermore, implementation strategies had a strong positive effect on model outcomes (β=0.636, t=12.284). The R² values for strategies, core factors, and outcomes were 0.720, 0.516, and 0.404, respectively, indicating satisfactory explanatory power. Positive Q² values confirmed the model’s predictive relevance, while a GOF value of 0.573 demonstrated strong overall model fit. The findings demonstrate that successful implementation of a knowledge management system within the tax administration requires the coordinated interaction of causal, core, contextual, and intervening factors and their translation into effective implementation strategies. The validated model provides an applicable framework for transitioning from an auditor-centered to a knowledge-centered tax system, strengthening organizational memory, enhancing tax administration efficiency, improving transparency, and promoting effective public financial governance.