Knowledge management
Azam Mirzamani; Arash Mehrzadian; Mohammad Ghaffari
Abstract
The aim of the current research is to compile the knowledge framework of tax whistleblowing disclosure by analyzing the role of the organization's structure and culture. In the current complex and global economic era, concepts such as financial transparency and disclosure knowledge in the field of taxation ...
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The aim of the current research is to compile the knowledge framework of tax whistleblowing disclosure by analyzing the role of the organization's structure and culture. In the current complex and global economic era, concepts such as financial transparency and disclosure knowledge in the field of taxation have become one of the vital axes for sustainable development and creating economic justice. The present research tried to answer the question of how structural and cultural factors play a role in tax whistle-blowing by using the method of qualitative content analysis and triangulation of data collection. The research community of the tax organization was from 2014 to 2023 and 6 people were selected as interviewees with the purposeful sampling technique. The findings of the research showed that in the studied tax organization, despite the existence of structures to facilitate whistleblowing, the culture of not whistleblowing prevailed over whistleblowing. In more precise words, structural factors were completely overshadowed by cultural factors and even in many cases they became ineffective under the influence of cultural factors. The practical knowledge of this research for policy makers, managers and other administrative health enthusiasts is to pay more attention to the role of organizational culture and prioritize it over other factors affecting tax disclosure knowledge in the direction of organizational information transparency. Any success in the development of tax whistle-blowing disclosure knowledge depends on paying attention to the culture and cultural beliefs about whistle-blowing, and only structural arrangements cannot cause organizational whistle-blowing.
