Journal of Management and Business Solutions 3092-7226 3 Serial Number 15 2025 10 10 Validation of a Taxpayer Participation Model for Tax Policy-Making in the Iranian National Tax Administration Validation of a Taxpayer Participation Model for Tax Policy-Making in the Iranian National Tax Administration 1 16 EN Journal Article 2025 06 26 <p>The objective of this study was to develop and validate a structured and hierarchical model of taxpayer participation in tax policy-making within the Iranian National Tax Administration. This study adopted an exploratory sequential mixed-method design with an interpretivist philosophy and an inductive approach. In the qualitative phase, thematic analysis was applied to an extensive review of theoretical and empirical literature and to semi-structured interviews with tax policy experts and academic specialists, resulting in the identification of organizing and base components of taxpayer participation. In the subsequent quantitative phase, Interpretive Structural Modeling was used to examine the directional relationships and hierarchical structure among the identified components based on expert judgments. A researcher-developed questionnaire was also employed to assess the alignment of the extracted model with organizational realities, and internal consistency was evaluated to confirm measurement reliability. The inferential results revealed a hierarchical structure in which governance, legal and regulatory requirements, and economic conditions functioned as the primary driving components of taxpayer participation in tax policy-making. Technology and infrastructure, administrative structure, and knowledge and awareness occupied enabling positions within the system, mediating the effects of higher-level drivers. Cultural factors, including tax culture and public trust, emerged as the most dependent components, shaped by upstream institutional, legal, and economic influences. The structural relationships indicated that taxpayer participation is predominantly determined by systemic and institutional drivers rather than isolated administrative or behavioral factors. The validated model demonstrates that effective taxpayer participation in tax policy-making is a systemic outcome rooted in governance quality, regulatory stability, and economic rationality, and facilitated by technological, administrative, and human capacities. Strengthening these foundational drivers is essential for achieving sustainable and legitimate participatory tax policies in Iran.</p> https://www.journalmbs.com/index.php/jmbs/article/download/125/96