1 Introduction

The fourth industrial revolution brings new prospects and production techniques to the industrial world. One dramatic evolution is shown in the form of the global digital transformation of the entire corporation from the production floor to more significant business domains. Thanks to the adoption of information technology on the production floor, BPR and CSFs have become recognized as essential elements of industry 4.0. Many corporations are now concerned about the adequacy of their processes. BPR assists corporations in changing their traditional structures into innovative BPs by realignment, eliminating some BPs and identifying novel ways of doing matters. The felicitous implementation of BPR provides numerous advantages to the corporation [1, 2]. The core benefits of felicitous BPR execution are customer contentment, higher gains, superior elasticity, excessed employees and enhanced harmony and competition. BPR assists corporations in reaching new peaks of success by drastically changing existing BPs [1, 3, 4].

Depending on the logistics of industry 4.0, the CSFs differ from one corporation to another, and the way they are implemented. With regard to BRP, CSFs are the scopes that a corporation must meet to achieve felicitous implementation. If CSFs are not carried out at their supreme in a corporation, they frequently operate as failure factors [1, 5]. To increase performance, it is important to know everything there is to know about each process in the business, including its purpose, the resources required to complete it, its own procedures and the desired outcome. The success of BPR implementation is measured by the performance of BPs regarding time, cost and quality [1].

An extension of our previous work of this proposed model [6]: (i) This article was prepared to show the method of implementing the proposed model on each process that was adopted in the case study directed to it and presented these processes here in detail in terms of determining where the failure occurred, why it occurs and how it can be avoided in the implementation of business reengineering and what are the processes that have priority and the corporation needs to allocate its efforts to reengineer them. (ii) The use of data mining technology that many researchers did not use in reengineering was one of the most prominent reasons in the proposed model, which revealed the relationship of critical success factors to reengineering processes and performance of processes and integrating them with how choosing the appropriate model for each process by applying the results of this relationship. (iii) From here, we would like this article to be the first seedling in the development of process reengineering projects in order to generalize this proposed model in all industries and an incentive for business owners to develop their businesses in a radical way without anxiety or resistance to change, as it was previously in reengineering projects based on its results are described in the relevant section of this article and discussed.

2 Business process

Business process is elucidated as “a collection of organized activities created to yield a particular result.” Figure 1 describes the estimation of criteria with regard to the association of business activities as follows [7]:

Fig. 1
figure 1

The first model of BP adopted from [7]

Full size image

Information flow: The flow of information between two activities is a critical requirement for determining and quantifying the link between them. This is because information flow is a solo physical nexus amidst activities in an operational sense. However, it was determined that relying solely on flow frequency would be unrealistic, as information moving between tasks may be classified as more or less significant [7, 8].

Shared resources: It is deemed of secondary significance and has been confined to human resources and equipment. Since two activities can be performed via the same individual or team, it is preferable to exchange equipment between the two activities. However, the influence of exchanged financial resources on identifying the association amidst business activities is not thought important [7, 9].

Location: Unless the activities must exchange the same resources, the physical and logical location of distinct BPs ought to be of little consequence. Because shared resources constitute an autonomous area, site standards have been abandoned [7, 10].

Time relationship: The linkage of time amidst solo activities is an element in the information system. For example, an information flow that is significant will reveal a sequence connection between two activities, because there is no information flow amidst the activities implying the autonomy of the two activities [7].

2.1 Business process reengineering

BPR was elucidated as “the fundamental rethinking and radical redesign of business process to achieve dramatic improvements in critical, contemporary measures on performance, such as cost, quality, service and speed” [11, 12]. Since 1990, several corporations have used BPR, but only 30% of them have been felicitous.

BPR has some characteristics, such as radical change, operating across organizational units and cross-functionality; BPR is predominately suited in respect of process; BPR aims to promote BP's performance in quality, time and cost at the same time using a clean slate approach; BPR is collectivist in terms of technology, people, infrastructure and process; BPR usually starts with the desire to amend or eliminate existing processes; BPR ought to amend power arrangements and obstruct social arrangements and BPR ought to amend power arrangements and obstruct social arrangements resulting in resistance and conflict. BPR will also bring about significant changes in the workplace [13,14,15].

Because of the desire of managers to enlist various of different functional tasks into a full multifunction process, it has necessary to establish cross-functional teams by BPR that would cooperate with CSFs for reducing the likelihood of failure to implement radical changes [16, 17].

Business process reengineering approach is used in corporations that need to improve their core processes, operational performance and organizational performance but sometimes require organizational change. Business performance measures are divided into operational and organizational performance [17]. Operational performance is expressed as primary estimate due to they are actions taken during the execution of BPR by indicating the performance of internal operation of the corporations like improving flexibility and quality of products, reduction cost, productivity improvement and improving employee relations [18].

2.2 Critical success factors

Critical success factors are collection of factors that have to be assessed as well as carried out via managers in corporation to raise felicitous implementation occasions. BPR implementation success depends on defining and analyzing CSFs. Critical success factors are classified as endogenous and exogenous. Endogenous CSFs have been linked to cases in corporations where managers take dominance. On the contrary, exogenous CSFs are linked to cases performed out the corporation, and the manager may not be able to dominate them [1, 16, 19].

2.3 BPR life cycle

The life cycle of BPR is depicted in Fig. 2. The BPR cycle consists of four stages, each of which is deemed a different step of reengineering, and it is crucial to adhere to them in sequence [1, 3, 20].

Fig. 2
figure 2

BPR life cycle adopted from [20]

Full size image

2.4 Data mining

The primary objective of data mining is to foretell and elicit patterns from huge amounts of data [1]. Tasks of data mining can be categorized based on the types of investigated patterns into the following: description, estimation, prediction, classification, clustering and association [21, 22]. Association mining is deemed one of the greatest essential aspects of data mining. The most significant model created and widely researched via the data mining field is association mining [23, 24].

The business sector is regarded as one of the preferable fields where association mining is used, in which it is extremely beneficial to identify purchasing patterns or links through products in respect of decisions-making and effective marketing [25]. The purpose of association rule is to detect interesting correlations, frequent patterns and associations or casual structures among collection of elements in the transaction databases or different data repositories [26]. Association rule mining is elucidated that “it involves identifying the data's unknowable dependencies and determining the rules among those elements” [27]. With association rules, there are two metrics that assess the rule's support and confidence for a particular dataset.

2.5 The importance of taxes

Taxes are the lifeblood of a country's treasury, providing income and funding for domesticated evolution initiatives. Taxes are regarded as the oldest revenue fountain for the country because of the enormous quantity of currency they give to the public treasury. With its growing role in the government income structure, its relevance has risen. In addition to the significant role, that taxes take part in fulfilling the state's political, financial, social, economic and development objectives.

Taxes are a sum of money obliged via the government to enable the state to deal with important issues. The techniques and procedures for collecting taxes are varied in many countries of the world. There are some constructs of taxes such as [28]:

  1. (1)

    Tax evasion: It means trying to reduce tax payments in illegal ways such as not reporting real income or placing high discounts. Unlike, tax avoidance that denotes reducing tax payments via legal means such as exploiting legal loopholes [29].

  2. (2)

    Tax compliance (tax liability): It is description taxpayers’ desire to pay their taxes also elucidated as “reporting all revenues and reimbursing taxes in full via accomplishing the provisions of laws, rules and judicial rulings” [29].

Both direct taxes and indirect taxes are part of Egypt’s present taxation system [29]. Direct taxes are levied on personal or corporate income where execute a great role in the Egyptian economy. Income tax is a type of direct taxation, and its revenues represent a large proportion of total tax revenue. It also known as consolidated tax where individuals must report their annual income from different sources in a single tax return. Personal income tax is defined as income tax on individual business and wages. Individual business owners provide income tax returns on their business at the end of each year. Corporate income tax is similar to personal income tax, but it imposes a direct tax on business profits earned by companies and does not have a graduated price structure such as cooperatives, clubs and limited companies.

This article concentrates on income tax linked to the personal tax (payroll tax) in the case units, namely, Joint Stock Companies Tax Authority at Cairo Area First and Helwan Tax Authority at Cairo Area Fourth as a selected sample that includes the core BPs of taxes.

3 Literature review

Ayzatullova, Lyadova and Shalyaeva [30] presented a method for BPR during the integration of business process and process mining tools with domain-specific modeling (DSM). The limitations of the present techniques to business process improvement have been demonstrated. The BPR stages and tasks are tied to the process mining techniques. It has been established that using domain-specific modeling tools (DSM platforms and language workbenches) is advantageous. They provided instances of model transformations and a succinct comparison of several visual languages notations. The DSM platform maintained professional understanding. The integration tools' underlying platform is the Meta Language DSM platform. A few transformations and domain-specific languages (DSL) (metamodels) have been introduced. The use of integrated tools lessens the complexity of an analyst’s task.

Cunha and Agard [31] illustrated the benefits of data mining techniques with BPR through reengineering process of mortgage attribution. The development of the real estate sector driven by e-commerce has a major influence on customer expectations. Using web-based technologies to buy or sell a home greatly weakens the need for a broker like real estate agents. Transactions can then be done much faster.

Alhawamdeh [32] showed how BPR can help international business organizations cut costs by examining the effects of decentralization, reengineering organizational structures, reengineering human resources, industrial process technology, raising total quality standards and value engineering. All multinational corporations doing business in the Middle East are included in the research population, and corporations with operations in at least four nations were chosen. In each organization, the general managers, their deputies and the directors of the departments and divisions responsible for finances, production, sales, marketing, procurement and supply were the main targets. The findings demonstrated that all aspects of BPR had a considerable impact on cost reduction in Middle Eastern-based international commercial organizations. Decentralization, reengineering of human resources and industrial process technology all showed a moral impact when examining the cumulative impact of the dimensions, but reconstructing organizational structures, raising total quality standards and value engineering did not. While showing a disparity across the dimensions in terms of cost reduction when examining their total effect, this does not diminish the significance of the influence of these factors.

Musonda and Okoro [33] addressed important CSFs for project management in a BPR project. According to the results, project leadership and team dynamics, as well as stakeholder relationships, are critical to the success of a BPR project within a technical organization. Other factors identified include project activities, the nature of the process [nonconfrontational, teamwork, regular meetings, engagement with stakeholders at all levels, identifying potential risks to the project, project duration, schedule flexibility (approach to deadlines, less pressure and team flexibility) and conflict resolution (approach)] and organizational (partner) culture/expertise/experience with project management. The research included a descriptive and interpretive case study, as well as perspectives from project team participants. Descriptive statistics and content analysis were used to analyze the data.

Fetais et al. [34] discussed recent studies of BPR for evaluating the completeness of the success factors recently identified. The organizational elements are considered by all studies to be the primary determinants of BPR success. It was extremely uncommon for a report to overlook the human component of the investigation, nevertheless. Additionally, as can be seen from the information that was extracted, some researchers continue to doubt the importance of technology in determining whether a BPR succeeds or fails.

Koussani et al. [35] suggested spiral agile process reengineering approach (SAPRA), a new agile-based BPR approach that can assist organizations in increasing the success rate of their BPR activities. The suggested technique is based on two iterative and incremental spiral cycles: a macro-cycle that applies the key BPR phases in a spiral fashion and a micro-cycle that concentrates on optimizing the performance of BPs using business process management. When the macro-cycle objectives are met, the micro-cycle comes to a close.

In light of the current situation, every firm requires a fundamental and scientific model to assist in achieving the desired outcomes for a competitive edge. Several researchers have suggested methods for discovering the connection between the CSFs of business process redesign and operational performance or organizational performance. Each approach had distinct stages, and there was no evaluation of the success of BPR. The majority of academics, however, have shown modest neglect of the potential for integrating CSFs and business process performance as a gauge of BPR effectiveness throughout reengineering processes for keen advancement. CSFs ought to be thoughtful to prevent the dud of BPR because they are a crucial step in the process redesign phases. Therefore, the primary question that may be posed at this point is: What is the way we combine CSFs and the performance of BPs throughout reengineering processes? In addition, what outcomes might we expect if it is enacted?

The majority of studies, except a few of the ones mentioned above in which data mining techniques were employed, concurred on the study methods as being primarily questionnaires, occasionally personal interviews and investigation of the questionnaire employing regression analysis as well as exploratory factor analysis to grasp causal relationship. A comparison of the earlier examples of BPR models and the suggested model is shown in Table 1. The first three items are created in this comparison for the first time in the field of BPR that was not addressed before in the previous studies but the fourth item of using data mining was addressed in a limited.

Table 1 Comparison of BPR models
Full size table

4 Material and methods

Research design is a very simple framework for a study. Many types of research design are found to be suitable for different types of research projects. The nature of the problems presented in this article determines which design should be applied. Each kind of research design contains a set of research means which used to gather and analyze the type of data produced by investigations to find answers to problems. For instance, exploratory research is essential to gain a better understanding of how to behave with a problem or methodology that will be effectively applied to collect information on the problem, while the key intent of descriptive research is to describe the connection between variables. Descriptive research designs are employed to obtain information on the present condition of the phenomena.

The primary goal of exploratory design is to produce insights on basic details, concerns and solid image of the situation that is being developed. Correlation research design is employed to find out the connection between two concepts. There are two types of relational data either an association between two concepts where the impact of one on the other or causal relationship where one causes changes to the other and is also called the relationship “cause (independent variable) and effect (dependent variable).” Explanatory research is aimed to clarify why a connection occurs between two aspects of a situation or phenomena and how [36,37,38]. Therefore, the main form of this research study is descriptive and correlative. It is measured by a 5-point scale ranging from 1 to 5. In the end, this case study is assured as a method for exploratory research in addition to experimental research is the best method for testing research in order to predict what may occur.

The study area is the province of Cairo because it is the capital of the Arab Republic of Egypt and has major government offices. The study area helped to collect enough data for the study while reducing the cost of data collection. The target population consists of all 48 tax authorities in all eight areas of Cairo [39], as shown in Fig. 3. Otherwise, the study targeted two tax authorities, namely, Joint Stock Companies Tax Authority at Cairo Area First and Helwan Tax Authority at Cairo Area Fourth as a selected sample (not randomly) in different specializations located in the largest vital areas in Cairo due to observe and evaluate the performance of their processes in the initial stage and the final stage after the implementation of the redesign of their processes based on the model proposed in this study to prove its success by improving the performance of those processes that are repeated by tax authorities distributed in all over Egypt. In addition to providing the time obtainable to the researcher, the budget and the necessary degree of accuracy are taking the responses of the respondents through the cooperation of leaders and staff and the ease of transition to those two authorities. The study focused on a society represented by managers and tax employees so that managers were chosen by virtue of their responsibility to search for all that is new in order to achieve strategic vision of authority and improve its performance, and to choose employees by virtue of their knowledge of work details and their understanding of the conduct of field work.

Fig. 3
figure 3

Graphical distribution for Egyptian taxes

Full size image

To answer the previous question, we propose a model that is created using BPR life cycle methodology as shown in Fig. 4. CSFs of BPR refer to a variety of variables that influence BPR implementation. After BPR implementation is complete, performance of BPs is computed pre and post reengineering regarding cost, time and quality. Because of the current hiatuses in BPR researches, the model will deeply assess the effect of BPs’ performance before and after reengineering them. This is a model that is accompanied by its methodology for carrying out the model steps and is composed of two sections that are described as follows [6]:

Fig. 4
figure 4

Proposed model to support BPR adopted from [6]

Full size image

The first section aims at extracting and understanding the associations between CSFs of BPR and the performance of BP utilizing data mining algorithms, determining and analyzing the present BPs to find out disconnection problems and value-adding of every process and identify recommended amendments to decide the way for reengineering the chosen processes in Tax Authority for aiding the Tax Authority achieving their business strategies as well as objectives. BPR implementation section is executed during four stages that are: (1) prepare for BPR, (2) analyze As-Is, (3) design To-Be and (4) implement. Each stage comprises a set of consecutive steps that must be completed in the precise sequence.

The second section aims at measuring business processes performance during two stages that are analyze As-Is (for the current BPs) and design To-Be (for the reengineered BPs) in the section of BPR implementation in terms of cost, process time, cycle time and quality and comparing the performance in these two stages to identify the differences intended like the success of BPR.

5 Results

(1) To avoid resistance to reengineering after the new changes are implemented, which could result in the dud of the BPR and significant waste of time and money, the BPR team is first established to perform a pilot study and interviews with shareholders to ascertain their inclination for reengineering. Along with acquiring all relevant data regarding the corporation and its processes, it is also important to analyze the overhead activities of the corporation to identify which ones need to be reengineered to remain aligned with the true goals of the corporation. This team ought to train stakeholders about the new changes after BPR is implemented. Table 2 displays that total BPR team in Joint Stock Companies Tax Authority is eight members and in Helwan Tax Authority is five members who participate in implementing the proposed model for this study.

Table 2 Structure of BPR team
Full size table

(2) The questionnaire prepared for this study was reviewed and approved by the Central Agency for Public Mobilization and Statistics in terms of completeness, confusion, readable and structure. In addition to a pilot study to evaluate the quality of research design with managers and seniors of staff in identified tax authorities, some of whom are familiar with BPR. The Cronbach’s alpha is 0.9582 for CSFs based on 33 questions and 0.8543 based on 3 questions for performance of business processes that are above 0.7 that is refers to the acceptable reliability as mentioned in [18]. In the design phase of the samples, the resulting stages can be compromised by errors, so detecting errors in time helps correct them. Finally, the survey tool has been emphasized after merging their observations, which should represent a high level of content validity in the pre-test study. Construct validity points out the range to which items in the scale are precisely measured for theoretical constructs. While criterion-related validity is related to precise prediction of the tool for some fully-accepted indicators of a determined concept. Criterion-related validity in this study should be confirmed if identified CSFs of BPR implementation are positively correlated with performance of business processes in taxes. The data gathered on the total of employees in Egyptian taxes were through an interview with the sector head of the Central Administration for Personnel Affairs in the Egyptian taxes as shown in Fig. 5. The target respondent in the questionnaire form was 1123 included employees, supervisors and managers from Joint Stock Companies Tax Authority and Helwan Tax Authority who are available for work. It is total sample of employees of unit of sampling. There were 1123 questionnaire forms distributed, 1080 of which were useable, 19 of which were disregarded due to missing crucial data and 24 of which were returned empty due to the respondents did not have ample time to complete the questionnaire owing to the enormous amount of duties allocated to them. In all, 1080 (96.17% response proportion) questionnaires were adopted and analyzed.

Fig. 5
figure 5

Response rate of questionnaire form

Full size image

(3) After discarding 24 non-responding employees due to their great number of duties, they did not have time to answer the questionnaire form, and 19 respondents were neglected because of deserting vital variables, the dataset with 1080 records in comma separated values (CSV) format for tax employees’ responses in 2019 was chosen.

(4) Starting the Waikato environment for knowledge analysis (WEKA) tool, choosing the explorer application and putting the dataset into the WEKA tool. WEKA tool takes specified format in which the dataset changed into Attribute-Relation File Format (ARFF) before using data mining techniques.

(5) ARFF is beneficial to see the information that provides for WEKA. It makes up of three parts: (1) @relation line gives the dataset a name (Assoc_Rules), (2) @attributes lines declare the attributes in the dataset where each line specifies an attribute’s name and the value that it may take as shown in Table 3 and (3) @data lines declare the values in the dataset.

Table 3 Variables and different cases in questionnaire
Full size table

(6) There are 40 attributes after the dataset has been loaded and converted. Qa1 is omitted due to it is optional and immaterial toward this study.

(7) Using the Apriori algorithm to discover association rules leading to achieve the link between CSFs of BPR and performance of BP.

(8) New rules for association rules were discovered using the Apriori algorithm, and the output was examined to choose the appropriate necessary schema, which improved processes’ performance in Tax Authority of Joint Stock Companies and Tax Authority of Helwan (as sample units of Egyptian Tax Authority).

(9) New rules are filtered by the necessary scheme: {Qb(---) Qb(---) = => Qc(---)} that assist the Egyptian Tax Authority (ETA) to identify the best CSFs impacting on the performance of existing BPs so that they can be focused on improving the performance of BPs when BPR is implemented. There are eight appropriate association rules and two rules that are discarded for the reason that they do not meet the needed schema.

(10) To test the validity of the questionnaire’s responses as shown in Table 4 based on our limitations with two parameters that are intuitively assessed by the users: (1) minimum support (how frequently items appear together) and (2) minimum confidence (how frequently they conditionally appear) derived from Apriori algorithm for mining association rules. Association rule mining algorithms can create the optimal rules based on the chosen thresholds.

Table 4 Thresholds of support and confidence adopted from [6]
Full size table

(11) The support of an association rule represented by S(A⇒B) is the ratio of the number of questionnaire’s responses involving both A and B (TA ∩|TB|) to total responses to the questionnaire of |R|. S(A⇒B) is specified by the following equation [6]. The following Table 5 shows the association rules for questionnaire responses. (Whole rules have a support over 30%).

$$S(A \Rightarrow B) = \frac{{|T_{A} \cap |T_{B} |}}{|R|}$$
Table 5 Testing the validity of questionnaire answers adopted from [6]
Full size table

(12) Based on Table 5, there are eight rules of 2-itemset association which are obtained as follows:

  1. (i)

    If top management does not develop strategic plans and establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality.(Top Management Commitment) (Organizational Structure)

  2. (ii)

    If management does not build effective IT infrastructure and organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Use of Information Technology) (Organizational Structure)

  3. (iii)

    If employees do not accept technical changes and management does not establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Use of Information Technology) (Organizational Structure).

  4. (iv)

    If managers do not open communication with their subordinates and top management does not establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Egalitarian culture and leadership) (Organizational Structure)

  5. (v)

    If the reward system is not appropriate in organization and management does not establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Change Management) (Organizational Structure)

  6. (vi)

    If management does not develop plans to funding the reengineering of its processes and establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Adequate Financial Resources) (Organizational Structure)

  7. (vii)

    If the allocation of capital to implement reengineering effects on worker’s wages or disable the organization’s obligations and top management does not establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Adequate Financial Resources) (Organizational Structure)

  8. (viii)

    If organization does not provide effective analysis of customers’ demands and establish organizational structures that are compatible with the requirements of the modern era then processes won’t achieve the desired results with less time, cost and better quality. (Customer Focus) (Organizational Structure)

(13) The existing processes (As-Is models) of taxes are manually performed and modeled. The five main processes and its sub-processes are (1) registration process which has two sub-processes (inquiry data–update data), (2) risk management process which has been implemented experimentally and has not yet been done in all tax authorities, (3) tax audit process, (4) distributes resolution and (5) distraint/enforced collection process which has two sub-processes (payment methods–current account statement). In addition to, CRM is a proposed new business process.

(14) We design To-Be processes for As-Is BPs that need to redesign based on eight rules of CSFs impacting on the performance with what is appropriate for each process integrating with a framework for assessing business process modeling techniques (BPMTs) that help choose the best model approach for business processes (BP). The first part of this framework involves obtaining requirements regarding the desire for BPs, and the second part involves aligning necessary needs with the features of BPMTs. Refer to [40] for further details about the framework discussed. Figures 6, 7, 8, 10 and 11 show the use of the BPMN modeling technique in To-Be BPs, whereas Fig. 9 shows the use of the UML-AD modeling technique.

Fig. 6
figure 6

To-be registration process

Full size image

Registration process is improved and achieves the desired goals as follows:

Description: To-Be model describes the registration process like it’s in real world as shown in Fig. 6. In As-Is model, registration request done without back to database and information department to verify from the data of financier. In To-Be model, after the information department has confirmed the validity and consistency of the recorded data electronically and provided by the financier manually, the financier shall be granted the registration.

Increase communication: In As-Is model, it is unclear who is responsible for what and there are overlapping roles in the task. In To-Be model, there are one internal role “Information Department” and one external role “Financier.”

Simplify the model: In As-Is model, the financier repeats the same registration process for each type of tax that belongs to it, which leads to redundant in the financier's data distributed to other tax units. In To-Be model, the financier performs the registration process only once and submits one tax return for all types of taxes belongs to him, which leads to a tax database with a fixed size and consistency of data without diversity. Shared database among all entities and units of ETA helps to update automatically data of financier which facilitates the process of inquiring its data accurately.

Risk management process is improved and achieves the desired goals as follows:

Description: To-Be model describes the risk management process like it’s in real world as shown in Fig. 7.

Fig. 7
figure 7

To-be risk management process

Full size image

In As-Is model, risk management process is implemented on a sample of electronic tax returns of financiers in a specific tax type (income tax), which leads to inequality among financiers in tax provisions, and there is no indication of "what if" the taxpayer approved to correct his tax return. On the contrary in To-Be model, risk management process is implemented on all electronic unified tax returns of financiers by using information technology. Audit Command Language (ACL13) software is installed to audit all tax returns.

Increase communication: In As-Is model, roles are not clear, unlike To-Be model provides three internal roles and one external role. Communication with financier is mentioned in To-Be model that expresses customer focus to ensure voluntary compliance of financier.

Tax audit process is improved and achieves the desired goals as follows:

Description: To-Be model describes the tax audit process like it’s in real world as shown in Fig. 8.

Fig. 8
figure 8

To-be tax audit process

Full size image

In As-Is, this process is repeated for the same financier for each type of tax belonging to him. On contrary, this process is performed once for same financier in To-Be model due to unified tax return (based on organizational structure factor). In As-Is model, there are many forms that contain the same data of auditing result manually and electronically. Unlike, To-Be model provides one electronic form. In As-Is model, there is no distribution of the auditing and review tasks among the employees when the process begins, and a random sample of data is audited in the tax returns that were randomly chosen based on the experience of audit employee. In the To-Be model, the tasks are distributed fairly among employees and SPSS software in addition to Microsoft Excel 2010 installed to estimate tax revenue through statistical methods and economic indicators.

Simplify the model: In As-Is model, there are three kinds of forms “Form 38, Form of demanding payroll tax, Form(3,4)” follow the same steps that lead to repeat some steps useless and make the process understanding incomplete, to avoid that To-Be model provides one form “Form (2).”

Increase communication: Roles in To-Be model are clearer and more detailed about what tasks each role performs, unlike As-Is model.

Disputes resolution process is improved as shown in Fig. 9.

Fig. 9
figure 9

To-be disputes resolution process

Full size image

The strength of the To-Be model is in its support for parallel behavior that makes it a terrific tool for modeling workflow. Decision-making is in To-Be model by using decision node counter to As-Is model which helps not to repeat the step of sending the committee’s decision to the audit department again unless the committee’s decision does not match with the audit department’s form.

Distraint/enforced collection process is improved and achieves the desired goals as follows:

Description: To-Be model describes the distraint/enforced collection process like it’s in real world as shown in Fig. 10. In As-Is model, the process is carried out manually for each tax type for the taxpayer by calculating the cumulative tax amount (dues, repayments and delays) on a sample of the financiers who have been audited and to send letters to the financiers with four types of forms "9, 9A, final demanding for payment" for the financiers and data collection with these forms in another total form “current account statement,” and the payment methods related to this process were multiple between the treasury and the bank.

Fig. 10
figure 10

To-be distraint/enforced collection process

Full size image

Contrary to To-Be model, the process was implemented automatically using advanced information technology means and standardizing the amount of tax due from the taxpayer on taxes imposed (direct and indirect) and his account for each financier instead of the sample of the financiers using an accounting program, and also standardizing payment methods through the bank only to use the data of payments automatically in the taxpayer’s current account statement, the forms are reduced to two forms, and they are converted into easy-to-use electronic forms; “Dues, Repayments and Delays” form contains the current tax amount for the taxpayer’s quarterly tax return. Form "Current Account Statement” contains all the dues, payments and delays of the taxpayer for all years. Besides, form "Final Demanding" contains a deadline time for demanding paying dues and delays of tax.

Increase communication: To-Be model provides two internal roles and two external roles with more clearly.

Customer relationship management process is improved and achieves the desired goals as follows:

Description: To-Be model describes the customer relationship management process like it’s in real world as shown in Fig. 11. In As-Is model, the process expressed activities in general and not specific to the type of inputs and outputs, and who is responsible for what. Contrary to To-Be model that shows who is responsible for each task, increase communication with financiers to build long-term relationship (surveys, responding to complaints on the tax website), the role of top management commitment to developing procedures and plans for improvement and providing financial resources for their implementation and specifies the inputs and outputs of the process. The given improvement in the risk management process in terms of time of process, some employees from Audit IT Unit in Computer branch are used to perform CRM process without the need to appoint employees and increase the cost of wages and salaries.

Fig. 11
figure 11

To-be customer relationship management process

Full size image

The BPR team opted to concentrate on decreasing needless expenditures via decreasing the cost of the pool for each action, minimizing the recurrence of activities for enhancing process quality and saving time during the reengineering BP as shown in Tables 6 and 7.

Table 6 Comparison of performance of BPs at Joint Stock Companies Authority adopted from [6]
Full size table
Table 7 Comparison of performance of BPs at tax authority of Helwan adopted from [6]
Full size table

In the Tax Authority of Joint Stock Companies, the total cycle time in As-Is is 563 h with six official working hours, which is equivalent to 94 working days and necessitates the need for overtime hours to be worked during the quarterly period. The total cycle time in To-Be is 264.55 h/quarterly, which is equivalent to 44 working days and represents a 53% change. For five BPs, the rate of improvement in quality is 90%, whereas the proportion of change in the overall cost of resources is 37%.

In the Tax Authority of Helwan, the overall cycle time in As-Is is 575 h, including six official working hours (the pertaining of 85 working days), which necessitates the need for overtime hours to be worked during the quarterly period. In contrast, the overall cycle time in To-Be is 231.30 h/quarterly (the pertaining of 39 working days), with a variation of 60%. While the incidence of change in the overall resource cost is 37%, similar to the other authority, the proportion of improvement in the quality of BPs is 88% for five BPs as opposed to four BPs as in As-Is.

6 Discussion

There are substantial variations in time, cost and quality to assess the performance of processes by interviewing employees, supervisors and top management for presenting adequate and pertinent reasons to our case study. Respondents have stated that various causes lead to these variations that are barriers in the existing BPs (As–Is), and they are as follows:

  1. (i)

    BPs are repeated owing to a shortage of a unified system.

  2. (ii)

    BPs are carried out manually rather than electronically because of a shortage of technical change readiness.

  3. (iii)

    Inadequate working conditions to decrease the number of mistakes, give tasks to workers that are commensurate with their responsibilities.

  4. (iv)

    The lack of communication links between the authority's departments or between employees and top management to get their ideas into account while executing the BPs.

  5. (v)

    A shortage of well-researched strategic plans to change the organizational structure or tax legislation to be more in line with the existing era.

  6. (vi)

    Implementing the risk management BP with whole authorities rather than employees of audit process conducting both the processes of audit and risk management which require raising efficacy and precision to discover threats and work on preventing them.

These six causes are owing to the the dud of investigating the factors impacting the BPs that are formerly described and implemented in each BP allocated to them in the novel To-Be system to be success factors instead of failure factors of processes in ETA for improving the performance.

7 Conclusion

The proposed model is used to identify in which the paralysis occurs in the implementation of BPR, why they occur and how they enable to be averted. This article seeks to combine critical success factors and business processes' performance for improving processes and propping the implementation of BPR felicitously. Based on the findings, there are seven discovered elements influencing BPR success (as represented by evaluating the effectiveness of BPs) utilizing data mining techniques, which are as follows: (i) organizational structure, (ii) use of information technology, (iii) adequate financial resources, (iv) egalitarian culture and leadership, (v) change management, (vi) customer focus and (vii) top management commitment. These seven factors have been combined with the performance of BPs in order to felicitously perform reengineering as needed for each process in Egyptian Tax Authority at each step of the proposed model. Business processes' performance has been measured pre and post reengineering processes, as well as the fluctuation in performance that confirms the efficacy of BPR through the implementation of the proposed model in terms of the change comparison in time, quality and resource cost, the optimization results of both authorities are similar. The ETA gains a strong reputation and a good name as a result of the overhauled performance of the reengineered processes. Taxpayers receive the greatest services that make it easier for them to pay the tax amount that has been obliged on them. New processes enable taxpayers carry out their duties accurately and efficiently so that their complaints may be reduced and tax evasion avoided.

All research studies have many limitations, and this research is no exception. Correspondingly, overcoming these limitations will be the goal of future researches. Some significant matters have been dropped out of the field of this research due to time limits. So, we propose doing a pilot test of processes for evaluating how well the service is received by the clients they were served in accordance with reengineering BPs. Furthermore, the advantages of implementing BPR on organizational performance should be determined using our suggested model.

We have tried to generate a model used in all domains, but it was utilized in one domain such as taxation suited for our dataset. The proposed model found out the factors impacting this domain. The proposed model requires some development and upgrading to apply it in various industries as one is distinct from another.

The main goal of future work focuses on replacing data mining tools with deep learning and using software tools of BPR that provides an estimation for business process performance to support BPR and performing more implementation on the proposed model. Besides, how to find a way to choose the best tool for using it in BPR projects developments. It is necessary to find mathematical and theoretical proof to evaluate how effective the suggested model is and that its implementation is valid for any business environment. In theory, there is a need to study the similarities and differentiations of CSFs in private and public corporations.