Systematic analysis of the policy tax system in Iran using the approach Strategic Narrative Research

Document Type : Research Article


1 PhD candidate in Systems Management, Imam Hossein University, Tehran, Iran

2 Associate Professor, Faculty of Management and Industrial Engineering, Malek Ashtar University of Technology, Tehran, Iran

3 Graduated from Master of Industrial Engineering, Malek Ashtar University of Technology, Tehran, Iran


Economic policymakers consider an efficient financial system necessary for the realization of the country's economic growth &development. Given the complexity of these issues in Iran, the main question is what hidden layers are in the minds of the actors on the scene. There is a tax policy that makes the role of taxation &its placement in the correct cycle of the economy challenged. The application of applied methods in this research is the method of strategic narrative research &the use of system analysis in it. Using interviews, the three-layer analysis model, behaviors, structures &mental ideas of each of them are used. It turned out &in the next step, an extra-comprehensible narrative was expressed &destructive vortices were described.Based on the research findings, malignant popularity, crude-selling mentality &the idea of ​​corruption are among the ideas that are in the hidden layers of the actors that should be considered & accordingly, policy proposals were presented.


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