حمزه اسدپور

intervening conditions, strategies and consequences of presenting a public policy model in the country's tax affairs organization. Public policy making is a process during which some issues are brought to the attention of the government, solutions are developed for them, and a policy is approved and implemented from among the solutions. In terms of methodology, this research is a qualitative research (foundation data theory). The sampling method is theoretical and purposeful and the sample size is 14 experts in the field of policy making in the country's tax system. The content of the research is using the semi-structured interview technique and Structured and compiled with experts. The findings during the process of open, central and selective coding indicate that the ideal general policy model of the country's tax organization includes the above conditions (3 categories and 12 conceptual codes and 173 primary codes), background conditions (4 category and 23 conceptual codes and 168 primary codes), intervening conditions (6 categories and 22 conceptual codes and 220 primary codes), strategies (3 categories, 8 conceptual codes and 48 primary codes) and outcomes (2 categories, 4 conceptual codes and 30 is the primary code.

The manner of making organizational policy and understanding the facts that occur in order to achieve it from the legislative stage to the implementation stage according to the internal and external conditions, can help to find the challenges of the policy-making process and its implementation in order to modify or completely change the policy. Considering the problems of applying combined policies (institutional, gradual, partial) in the State Tax Administration, it is possible to change the organization's policy to an environmental systemic policy by emphasizing on increasing the coordination of internal and external organizational factors of the tax system. The present study was conducted with a qualitative approach and strategy of data foundation theory with the aim of identifying the features of the systematic model through interviews with experts in the field of tax policy and  after the open, pivotal and selective coding process, the systematic policy model includes systematic Functions with 3 categories and 6 concept codes and 31 primary codes, process Functions with 4 categories and 9 concept codes and 45 primary codes, policy Functions with 2 categories and 6 concept codes and 16 primary codes, environmental factors with 3 categories, 7 concept codes and 31 primary codes are designed based on the local conditions of the Iranian tax system.