Designing and Structurally Modeling the Factors Affecting Organizational Citizenship Behavior in the Tehran Tax Administration

Abstract

This study aimed to design and structurally model the factors affecting organizational citizenship behavior (OCB) in the Tehran Tax Administration. This developmental-applied study employed an exploratory sequential mixed-methods design. In the qualitative phase, thematic analysis was conducted based on Braun and Clarke’s six-stage framework. Experts, university faculty members, senior managers, and experienced taxation professionals were purposively recruited, with 15 participants interviewed in the first stage and 18 additional participants in the validation stage. In the quantitative phase, 130 managers and employees of the Tehran Tax Administration were selected through simple random sampling, while 20 managers and experts participated in Interpretive Structural Modeling (ISM). Data were collected using semi-structured interviews, a researcher-developed 96-item questionnaire, and an ISM questionnaire. Content validity was evaluated using the Content Validity Index, and reliability was assessed using Cronbach’s alpha. Quantitative data were analyzed through confirmatory factor analysis (CFA), structural equation modeling, and ISM using SPSS and LISREL. CFA showed that personality traits, demographic characteristics, work environment, adaptability, leadership style, and job characteristics had t-values greater than 1.96, confirming their significant effects on OCB. In contrast, performance, leader–subordinate relationships, ideology, training, and reward and punishment systems had t-values below 1.96 and were consequently excluded from the final model. The NNFI, GFI, AGFI, RMSEA, and IFI indices indicated an acceptable model fit. ISM further demonstrated reciprocal relationships among job characteristics, adaptability, and work environment, as well as between these factors and leadership style. Personality traits occupied the second hierarchical level, were influenced by demographic characteristics, and exerted effects on the first-level variables. OCB in the Tehran Tax Administration emerges from a systematic interaction among individual, occupational, environmental, and leadership-related determinants. Accordingly, simultaneous attention to employee personality traits, job design, adaptability, the work environment, and leadership practices may provide an effective framework for strengthening citizenship behaviors and improving organizational functioning.