چکیده:
The World Customs Organization has issued a number of statements about the provision of strategies to improve the integrity of the world's customs, the most important of which is the "Revised Arusha Declaration". Since the adopters of Arusha Declaration emphasized that the components mentioned in this declaration should be considered according to the conditions of each country and its degree of economic development, this study sought to provide a model for improving the integrity of the Islamic Republic of Iran Customs on the basis of the Arusha Declaration.In order to achieve this model, the Grounded Theory method was used, and the researcher has obtained the required data from the relevant documents (60 items including book, article, research, dissertation) as well as semi-structured interviews from the experts of executive of the customs that have been up to the saturated theoretical (12 people) who have been selected according to the concept of knowledge and purposefully, and after coding and identifying the categories, the model has been presented. Additionally, for model validation, researcher's sensitivity criteria, methodology coherence, sample fit, repetition of a finding, and use of informed feedback were used. The results show that by focusing on three categories of transparency, accountability and regulatory framework and improving the automation, human resource management, relationship with private sector, audit and investigation, organizational risk management, employee efficiency, transparency in codes of conduct, leadership commitment, and promotion of customs procedures can achieve organizational efficiency and improvement of integrity.
خلاصه ماشینی:
Accordingly, this study seeks to answer this question: "How can be the integrity improvement model of the Islamic Republic of Iran Customs based on Grounded Theory Method?" Definitions Integrity The concept of integrity refers to the application of the values, principles and criteria of government officials in carrying out their daily activities in public and private organizations and institutions.
This declaration highlights important points in combating corruption in customs like smuggling of goods, facilitating the flow of legitimate trade, the rule of law of customs affairs, transparency of customs regulations, tariff modifications, to remove tariff restrictions and reducing administrative regulations, simplification of customs procedures, automation, audit, systematic control and inspection, strengthening of appropriate human relationships, regulating codes of conduct, continuous professional training, taking into account the right for employees to participate in the customs decision making and providing sufficient wage and benefit and establishing open and transparent relations with the business communities (Arusha, 1993).
The results of the study showed that single window systems and automation approach are effective when this tools combined with other anti-corruption approaches (including reduced powers with personal discretion, increased accountability of staff and customs officials, improved customs monitoring mechanisms, improved human resources management, improving the quality of training, improving communication with the private sector, promoting organizational risk management, promoting customs procedures, including export, import, review, financial, valuation, transit) (N.