The purpose of this study is to evaluate the level of implementation and effectiveness of Iran’s Comprehensive Tax Plan from the perspective of experts, considering it as the most significant information technology project of the Iranian National Tax Administration (INTA).



In this research, a questionnaire was used to assess the implementation and effectiveness of the 32 sub-projects of the Comprehensive Tax Plan across five thematic dimensions: Integrated Tax System, Infrastructure, Human Resources, Stakeholders, and Project Management, based on expert evaluations over different years.



The findings indicate that the implementation level of the Comprehensive Tax Plan has varied across years, gradually increasing from 13% in 2010 (1389) to 92% in 2023. Moreover, according to experts, the effectiveness of the plan also improved, rising from 1% in 2010 to 54% in 2203.



The high percentage of implementation achieved in various years serves as a performance indicator for INTA in executing the plan. On the other hand, the noticeable gap between the implementation rate and the effectiveness rate conveys an important message to the tax administration, regulatory bodies, and policymakers—highlighting the need for enhanced oversight and training to improve the plan’s overall effectiveness and efficiency.