Modeling
Maryam Bayat; Alireza Hassanzadeh; Ali Shayan; Bakhtiar Ostadi
Abstract
In recent years, the development of digital tools and the expansion of big data resources have provided new opportunities for service enhancement and increased efficiency within tax administrations. The reforms are prerequisites for digital transformation (DT), which through substantial alterations to ...
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In recent years, the development of digital tools and the expansion of big data resources have provided new opportunities for service enhancement and increased efficiency within tax administrations. The reforms are prerequisites for digital transformation (DT), which through substantial alterations to procedures and organizational structures, allows tax organizations to respond better to the changing taxpayer’s needs. In this regard, organizational agility is the major factor that contributes to both the speed of digital transformation and its successful implementation. On the other hand, by giving a coordinated management framework, information technology governance (ITG) supports the enhancement of DT strategies. This study aims to examine the effect of ITG on the DT maturity of the Iranian Tax Administration, through the mediating role of organizational agility. The research uses a way of description through the relationship and collection of data, which was done by questionnaires from the employees and managers of the Iranian Tax Administration. The reliability of the questionnaires was tested using Cronbach's alpha coefficient while their validity was verified through confirmatory factor analysis. Statistical data analysis was carried out using structural equation modeling and LISREL software. As per the result of this study, ITG positively affects DT maturity, which is facilitated through increased organizational agility. Therefore, tax administrations with high ITG and organization agility perform better in their digital transformation projects. Accordingly, these findings might be useful for developing digital transformation plans within tax organizations)
