Design a qualitative model for the development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran

The aim of this study was to design a qualitative model for the development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran. The statistical sample in the qualitative section included all university experts and experts in the field of management & psychology science, which was equal to 20 people. The research instrument consisted of researcher-made coding sheets whose validity was confirmed by Delphi group members and its reliability was calculated by P-Scott criterion of 0.95. Findings showed that the factors related to the model of the development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran related to the were identified in the form of 5 categories and 43 concept codes. Strategies (3 categories), contextual conditions (2 categories), intervening or mediating conditions (3 categories) and consequences (2 categories). In general, it can be concluded that using the findings of the study, it is possible to formulate comprehensive and diverse programs of development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran in "macro", "medium" and "operational" strategies to develop political culture in Communication & culture organization. To be obtained in the country.