Journal of Resource Management and Decision Engineering 4 Serial Number 11 2025 06 20 Designing a Comprehensive Model for Human Resource Transfer in the Tax Affairs Organizations of Tehran Designing a Comprehensive Model for Human Resource Transfer in the Tax Affairs Organizations of Tehran 1 10 10.61838/kman.jrmde.4.2.14 EN Journal Article 2025 03 01 <p>The objective of this study is to design a comprehensive model for the effective management of employee transfer processes, with a focus on identifying the outcomes, challenges, and influencing factors in public sector organizations, particularly the Tax Affairs Organization in Tehran. This study is developmental in its objective and adopts a qualitative–analytical approach in methodology. In the qualitative phase, using thematic analysis and a semi-structured interview tool, the perspectives and experiences of 15 individuals—including managers, human resource specialists, and experienced employees—were examined. The qualitative data were analyzed through initial coding, the extraction of sub-themes, and the identification of final themes. In the quantitative phase, to test causal relationships among the identified variables, a questionnaire tool was employed along with statistical tests of correlation and modeling techniques. The findings of the study led to the identification of eight core themes, including the positive and negative impacts of transfer, corrective strategies, organizational, individual, environmental, and managerial factors, and systemic and implementation-related issues. These findings revealed that if employee transfers are purposefully designed and based on meritocracy, they can lead to skill development, increased trust, and improved performance. In contrast, in the absence of supportive structures, transfers may result in diminished motivation, heightened stress, perceived injustice, and reduced efficiency. Accordingly, the proposed model of this research can serve as a roadmap for reforming human resource policies within public sector organizations.</p> https://journalrmde.com/index.php/jrmde/article/download/111/112