Assessing the Current Situation of Training Courses and Providing a Qualitative Model for Improving the Effectiveness of training courses (case study: State Tax Organization)

This research tried to assess the situation of training courses and provide a qualitative model for improving the effectiveness of State Tax Organization, using a mixed method approach. First, the current situation of training was investigated and training courses were assessed. In quantitative part, statistical population included all state audit assistants, assistants, and lead auditors who were selected by cluster sampling method in the some provinces as research samples. Regarding intended training courses, it was specified to assess tax-training courses which were held for experts in the last two years. To collect data, a researcher-made questionnaire was used. The validity of questionnaire was confirmed by educational experts and by using Cronbach’s alpha, reliability was reported equal to 0.96. Data analysis indicated that current situation of training courses need-assessment, goals of training courses, content of training course; instructors of training courses, organizing training courses, assessment of training courses, motivation were moderate. Given the above results and interview with tax experts, the results indicated the major training system damages of State Tax Organization included need-assessment (systematic, non-scientific, non-comprehensive, non-functional, and lack of cooperation of staff in need-assessment), goals of courses (lack of information, general, inappropriate content), content damages (the extent of topics, lack of specified team to formulate content, and theoretical content), instructors (incompetence, improper payment, poor teaching method, and faulty system of selecting instructors), environment and condition of holding courses (poor facilities and equipment, and inconvenient time of holding courses), damages of implementing courses (lack of trainees’ separation i.e. co-educational system, lack of managers’ support, time of courses, and non-executive courses), training evaluation (not caring about training effectiveness, unreal assessment scores, and lack of supervisors’ cooperation regarding assessment), motivation (lack of mechanism to encourage and punish trainees, trainees’ insufficient incentive, instructors’ insufficient motivation), cultural problems (supervisors do not believe in training and inappropriate attitude of senior managers to training), manpower(lack of manpower and incorrect use of expertise in training).