Department of Public Administration and Public Policy, Islamic Azad University, Central Tehran Branch, Tehran, Iran
Abstract
Today, knowledge is considered the most important asset and the main factor of competitive advantage of organizations. The purpose of this research is to present a knowledge governance model in the National Tax Affairs Organization with a main focus on understanding how the components of governance, policy making, and knowledge management interact. This research is applied-developmental in terms of purpose and qualitative in terms of data collection, which was conducted using grounded theory. The data were collected through in-depth semi-structured interviews with scientific and executive experts and analyzed using open, axial, and selective coding. The findings of the article show that the successful establishment of knowledge governance requires a systematic and integrated approach in which macro-policy making, governance structure, and knowledge management measures are designed and implemented in a coordinated manner. The main strategies and implications for realizing knowledge governance are “knowledge-based policy making”, “systematic organization”, and “capacity building and empowerment”, which ultimately lead to “individual-organizational consequences” and “national consequences”.
Araei,V. (2026). Presenting a Knowledge Governance Model in the National Tax Affairs Organization; Implications for Policy Making. Iranian Pattern of Progress, 13(4), 279-297.
MLA
Araei,V. . "Presenting a Knowledge Governance Model in the National Tax Affairs Organization; Implications for Policy Making", Iranian Pattern of Progress, 13, 4, 2026, 279-297.
HARVARD
Araei V. (2026). 'Presenting a Knowledge Governance Model in the National Tax Affairs Organization; Implications for Policy Making', Iranian Pattern of Progress, 13(4), pp. 279-297.
CHICAGO
V. Araei, "Presenting a Knowledge Governance Model in the National Tax Affairs Organization; Implications for Policy Making," Iranian Pattern of Progress, 13 4 (2026): 279-297,
VANCOUVER
Araei V. Presenting a Knowledge Governance Model in the National Tax Affairs Organization; Implications for Policy Making. Iranian Pattern of Progress, 2026; 13(4): 279-297.
