The purpose of writing this article is to implement tax policy implementation model with emphasis on modern public service indicators. The effectiveness of public administration requires improving the quality of tax administration as a structural element and a tool for priority financing of the national budget, which directly determines the state of socio-economic development. It is believed that among the mechanisms, methods, tools and levels of public administration, the key role belongs to taxation. Therefore, presenting new models and reforming tax administration procedures in line with modern economic challenges in the modern public administration system as a complex process and communication system in order to mobilize tax revenues in terms of completeness, timeliness, and legality of taxpayers' tax obligations is essential.

The approach of the present research is qualitative and the research strategy uses the method of content analysis. The statistical population of the study includes all experts, professors and tax organization experts in Tehran who were selected by purposive and snowball sampling methods. The software used in this study included MAXQDA 2018 software.

The results showed that the implementation pattern of tax policies with emphasis on modern public service indicators included 13 main themes, 29 sub-themes and 70 concepts.