Presenting a Competency Model for Managers of the National Tax Administration with an Emphasis on Quantum Skills

Abstract

Competency is a positive combination of knowledge, ability, and the willingness of an individual to cope with and succeed in the face of today’s changing conditions. The aim of the present study is to propose a competency model for managers of the National Tax Administration, with an emphasis on quantum skills. Methodologically, this research is applied in its objective and employs a mixed-methods (qualitative-quantitative), thematic analysis, and survey-based approach. The statistical population in the qualitative section includes experts, university professors, and managers from the National Tax Administration (including operational, middle, and senior managers) who were employed until the first half of 2024. Using purposive sampling, 12 individuals were selected based on criteria such as a minimum of 15 years of work experience, practical experience at senior, middle, and operational management levels, and educational or professional backgrounds relevant to the tax administration sector. The qualitative section was conducted through semi-structured interviews with experts, while the quantitative section utilized a 28-item questionnaire with a 9-point Likert scale, scored based on the designed questions and rating pattern. Quantitative data analysis was carried out using ISM and fuzzy TOPSIS software. According to the findings derived from the analysis of research questions, the activities of tax administration managers can be categorized into the domains of management and resource development, tax revenues, legal and technical tax affairs, and tax technologies. Based on the expectations outlined in higher-order documents and participants’ perspectives, managers require competencies in managerial abilities, specialized knowledge, and functional skills. The quantum competencies identified for managers of the National Tax Administration include quantum vision, quantum thinking, quantum feeling, quantum cognition, quantum action, quantum trust, and quantum living.