The study of knowledge management status in the tax affairs organization (Case Study of Kashan Tax Administration)

1Mosayyeb Sadri, Hamidreza Rajabzadeh


Knowledge management involves understanding and managing the areas, in which, knowledge is acquired, generated, transferred, and used. All of these measures are aimed at helping the organization achieve its goals. Knowledge management has four fundamental components, namely as technology, culture, process of action, and policies. This research was performed to study the status of knowledge management in the tax affairs organization. The research methodology was a descriptive-surveying one of the applied type. The statistical population included the staff of the tax affairs organization and the statistical sample was selected non-randomly. The employees of the tax affairs organization of Kashan accounted for 76 people. The data was collected through a questionnaire, which validity was confirmed by a number of experts and its reliability was calculated using the Cronbach's alpha coefficient as 0.905. The data were analyzed by Excel and SPSS22 software in addition to descriptive statistics. According to the results, the knowledge management status in Kashan Tax Affairs Organization was below the average. The utility status of the basic components of knowledge management based on the average central index were respectively as follows: Technology (3.13), process of operation (2.91), culture (2.85), and policies (2.66). Accordingly, only the status of technology component was evaluated above the average. In addition, the relationship between all four above components with knowledge management was evaluated positive based on Pearson correlation coefficient. According to the research results, there is a significant and positive relationship between the components of technology, culture, process of operation, and policies with the status of knowledge management. Moreover, the status of these components and knowledge management in the tax affairs organization is below the average and not desirable.


knowledge management, technology, culture, process, policies.

Paper Details
IssueIssue 4