Internal Conscience

Purpose: The purpose of this qualitative study was to identify and analyze the factors influencing Authentic leadership in the Tax Administration of Iran. Methodology: The present study was qualitative in nature and was conducted using Delphi technique. The statistical population of the study consisted of experts, experts and managers specializing in tax affairs who had experience in the field of genuine leadership. There were 8 of them. These individuals were selected using targeted sampling. In order to collect data, a questionnaire was used which was distributed in 3 stages. In the first stage, after collecting the opinions of the respondents, similar opinions were identified and the main fields were identified. By identifying concepts and factors, a structured questionnaire was designed that was used as a tool for the second stage of Delphi. In the third round of Delphi, comments were ranked and statistical summaries were prepared, and finally the factors influencing genuine leadership in the tax administration were identified. In order to analyze the data, using the content analysis method, the results of the first stage of the Delphi questionnaire were analyzed and the main sentences and concepts were extracted. Findings: The findings of Delphi's analysis indicated that 16 factors were influential in genuine tax leadership. In other words, according to the main loads, the research model had a good reputation and strategic vision with a factor load (0.98) was the most determining factor in genuine leadership. Conclusion: The foundation of genuine leadership with the concept of originality expresses the conditions in which individuals behave in accordance with their values ​​and beliefs and their high human nature.