Barriers and Challenges to the Applicability of Good Governance in the Customs System of Iran

Abstract

The applicability of good governance is one of the main components in enhancing the customs system. In this regard, engagement with both internal and external stakeholders in customs is considered one of the key elements related to good governance, which can significantly influence the performance of the customs administration. Furthermore, ensuring transparency in laws and regulations resolves a considerable portion of good governance issues within customs, representing one of the primary challenges in the governance framework of the customs system. In addition, if the customs sector can incorporate accountability and respect for civil rights into its service delivery processes, it is expected that the implementation of good governance in Iran's customs system will effectively overcome managerial and legal barriers and strengthen the feasibility of applying good governance. With this approach, the primary objective of this study is to assess the impact of implementing good governance components in the customs system using a mixed-method approach, both qualitative and quantitative. In the qualitative part of the research, to identify the criteria, the Delphi technique (multi-stage expert interviews) was employed, and regression analysis was used to examine the influence of these criteria. Data collection tools included semi-structured interviews and a researcher-made questionnaire. The statistical population of this research consisted of experts in the qualitative phase and 260 personnel and specialists from management and executive departments in the customs administration in the quantitative phase, selected through simple random sampling. The research findings indicated that engagement with internal stakeholders had a statistically significant and positive effect of up to 33%, and engagement with external stakeholders had a significant positive effect of up to 45% on the implementation of good governance in the customs system. Additionally, compliance with legal and regulatory transparency demonstrated a significant and positive impact of up to 20% on the implementation of good governance. Accountability and respect for civil rights showed an impact coefficient of 0.45 on the application of good governance in Iran's customs system. Based on these findings, it can be concluded that the most effective factor influencing the implementation of good governance is the respect for citizens' rights. Accordingly, planning around this factor, compared to other variables, appears to yield greater impact on the realization of good governance in Iran’s customs system.