Designing a Competency Model for Senior Tax experts

In the past decades, the tendency to use competency-based systems has increased. Correct introduction of the competency framework can help organizations improve the performance of HR systems. This research is designed as a model for designing the competencies of senior tax experts in the tax administration of Iran.This research is based on an interpretative paradigm, uses a basic strategy, is considered as an exploratory research goal and in terms of the results, is a developmental research, and from the data viewpoint, is a qualitative research. Archival studies, Interviews and questionnaires are used for gathering the required information. Content analysis and qualitative methods of content analysis were used to extract information from the interview data.The statistical population of the research consisted of managers of the department of the organization, thematic experts, experts and operational managers of the provinces. Purposive sampling was performed and using the snowball method, 10 people were selected from the statistical population. In designing the model, the process of preliminary planning, conducting interviews and compiling an initial list of competencies, comparing the list with the existing lists and competency models, providing a definition of competency concepts and compiling a compilation list, evaluating and refining the list of competencies by the expert group and, finally, designing the competency model was performed. Finally three areas of functional, behavioural, and contextual competencies with 50 competency concepts in eleven categories were identified and a model of these competencies was presented