ارائه الگوی مناسب دادرسی مالیاتی به منظور کاهش ریسک معوقات مالیاتی در مراکز دادرسی

مجتبی  محمدزاده; حبیب اله نخعی; زهره  حاجیها; کریم  نخعی

Authors

Mojtaba Mohammadzadeh Department of accounting and finance, Bi.C., Islamic Azad University, Birjand, Iran. Author https://orcid.org/0009-0005-3361-1777
Habibollah Nakhaei Department of Accounting and Finance, Bi.C., Islamic Azad University, Birjand, Iran Corresponding author https://orcid.org/0000-0003-0184-2763
Zohreh Hajiha Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran. Author https://orcid.org/0000-0002-3625-2352
Karim Nakhaei Department of accounting and finance, Bi.C., Islamic Azad University, Birjand, Iran. Author https://orcid.org/0009-0001-2675-3778

Keywords:

tax arrears risk, tax trial, theme analysis, fuzzy Delphi

Abstract

This study aimed to develop and validate an appropriate tax litigation model by identifying the key components contributing to the reduction of tax arrears risk in tax litigation centers. This applied-developmental, cross-sectional qualitative study employed an inductive approach. The study population comprised experts and professionals in taxation and tax litigation who were selected through purposive sampling. Data were collected through 12 semi-structured interviews until theoretical saturation was achieved and were analyzed using thematic analysis based on the Braun and Clarke framework. Initially, 109 primary codes were extracted and subsequently organized into related categories and overarching themes through secondary coding. Coding reliability was assessed using Cohen’s kappa coefficient. The identified components were subsequently screened and finalized through a two-round fuzzy Delphi process using triangular fuzzy numbers and the judgments of 12 experts. The thematic analysis indicated that an appropriate tax litigation model is multidimensional, encompassing professional expertise and experience of litigation board members, transparency of tax laws and regulations, institutional efficiency, procedural justice and impartiality, timeliness and accuracy of proceedings, quality of case documentation, digitalization and intelligent processes, quality of legal reasoning, tax arrears risk management, specialized training, professional ethics, effective taxpayer–tax authority interaction, taxpayer awareness, pre-litigation mechanisms, supervision, performance evaluation, institutional coordination, and localization of the litigation model. The kappa coefficient was 0.743, indicating satisfactory coding reliability. In the first fuzzy Delphi round, the defuzzified values of all indicators exceeded the 0.70 acceptance threshold. Expert consensus was achieved in the second round, resulting in the retention and final approval of all 19 indicators. The proposed model demonstrates that reducing tax arrears risk requires an integrated and systemic approach combining institutional and procedural reforms with professional competence, risk management, transparency, procedural fairness, interorganizational coordination, and digital technologies. Implementing this framework may accelerate case resolution, prevent the accumulation of tax arrears, improve the quality of tax adjudication, and strengthen taxpayer trust and voluntary tax compliance.

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