Designing a Model of Merit Governance to Promote the Administrative Health in the Country's Tax System

The growth and development of modern organizations requires a healthy and dynamic merit governance. Effective managers in the role of rulers, by using their innovative, constructive and committed human resources, in all production and service fields, achieve goals in an efficient and effective manner and bring about organizational improvement and excellence. The purpose of this article was to present a proposed  merit governance model  to improve the administrative health of the country's tax system. The present research was conducted using a qualitative method. The grounded theory method was used to extract effective factors on good governance in improving the administrative health of the country's tax system. The samples and sources of information in the study were 10 organizational experts who were interviewed based on the rule of theoretical saturation.