Journal of Management and Business Solutions 3092-7226 4 Serial Number 19 2026 05 01 Designing a Model for Improving Human Resource Productivity in the Tax Administration Using a System Dynamics Approach: A Case Study of East Azerbaijan Province Designing a Model for Improving Human Resource Productivity in the Tax Administration Using a System Dynamics Approach: A Case Study of East Azerbaijan Province 1 22 10.61838/jmbs.432 EN Journal Article 2026 01 06 <p>This study aimed to design and simulate a comprehensive model for improving human resource productivity in the East Azerbaijan Province Tax Administration using a system dynamics approach. This applied-developmental study employed an exploratory mixed-methods design and explanatory modeling based on system dynamics. Data were collected through a review of the literature and organizational evidence, questionnaires, and open interviews with experts. Fourteen university academics, senior tax experts, and human resource and productivity specialists were selected through purposive and convenience sampling to contribute to model development. Six experts additionally participated in evaluating the structural validity of the causal-loop and stock-flow models and the validity of mathematical relationships among endogenous variables. System dynamics modeling involved problem structuring, developing dynamic hypotheses, constructing causal-loop and stock-flow diagrams, model validation, simulation, scenario development, and policy evaluation. Simulation of five feasible scenarios showed substantial differences in their predicted effects on human resource productivity. Scenario 4, involving simultaneous improvement of empowerment-related facilities and tax-process automation, produced the greatest increase in productivity, amounting to 240 units. Scenario 3, which enhanced the relative welfare of different employee groups, increased productivity by 109 units. Scenario 2, involving increased recruitment rates across employee categories, resulted in a 50-unit improvement. Scenario 5, increasing in-service training hours within organizational capacity, generated only a 19-unit increase. Under Scenario 1, representing continuation of existing conditions, the human resource productivity index was projected to reach 2,449 units by the end of the simulation period. An integrated strategy combining employee empowerment with technological development and automation appears to provide the strongest leverage for improving human resource productivity in tax administration. Welfare-oriented interventions may offer additional substantial benefits, whereas isolated recruitment or training initiatives are likely to generate comparatively limited improvements.</p> https://www.journalmbs.com/index.php/jmbs/article/download/432/378