Document Type : Research Paper

Authors

• Mehrdad Mehrkam ¹
• zakieh nasimi ²

¹ Graduated with a PhD in Production and Operations Management Allameh Tabataba’i University, Tehran, Iran Corresponding Author: mehrdad.mehrkam@guest.ut.ac.ir

² Master's student, Strategic Human Resource Management, University of Tehran, Tehran, Iran

Abstract

Taxation is one of the vital aspects of development in countries and plays an essential role in advancing the economic progress of countries. For this reason, different countries of the world implement comprehensive plans to improve and transform their tax systems. This study was conducted with the aim of evaluating the leadership style of managers on digital transformation among senior and middle managers of the country's tax affairs organization. A random sample of 44 expert managers was selected. This study used Smart-PLS software for data analysis and was conducted in the summer of 1402. The findings of the study showed that the leadership style of the managers and the digital transformation strategy have an impact on the digital transformation of the tax organization. In other words, it was found that the digital transformation strategy significantly mediates the relationship between managers' leadership style and digital transformation, not a moderating role. In addition, the results showed that managers' leadership style and digital transformation strategy have the greatest impact on digital transformation. The obtained findings have shown that the proposed hypotheses are acceptable

Keywords

• Managers' leadership style
• digital transformation
• digital transformation strategy
• tax affairs organization

Main Subjects

• Management approaches in the field of smart