An empirical model for implementing Agile management in state tax administration: the impact of organizational culture, leadership support, and employee autonomy

Abstract

This scientific article develops an empirical model for implementing Agile management in the public tax administration system and examines the influence of organizational culture, leadership support, and employee autonomy on the effectiveness of Agile practices. The study explores opportunities to establish a more flexible, transparent, responsive, and results-oriented management system within public tax institutions. It argues that the effectiveness of Agile management depends not only on the application of modern managerial tools but also on organizational values, teamwork, open communication, leadership commitment, and institutional readiness for organizational change. Particular attention is given to employee autonomy as an important factor contributing to initiative, accountability, engagement, decision-making capacity, and professional performance. Within the proposed empirical model, organizational culture, leadership support, and employee autonomy are conceptualized as key organizational determinants of successful Agile implementation in the public sector. The study emphasizes that strengthening these factors can contribute to improving administrative flexibility, accelerating decision-making processes, enhancing employee involvement, and supporting digital transformation. The proposed model and theoretical assumptions may provide a methodological basis for improving public tax administration, increasing the quality of tax-related public services, promoting innovative governance practices, and developing a modern, adaptive, transparent, and citizen-oriented public administration system.