Ethical leadership focuses on how to use social power by managers and supervisors in decision making and action in the workplace and how it affects and influences others. The main objective of this research is to provide an optimal leadership model compatible with Iranian government agencies. This research is applied in terms of purpose and is descriptive-survey based on the data collection method. The statistical population of this research includes 30 experts and managers of the Tax Administration and the Department of Finance and Economic Affairs of the provinces of West and East Azarbaijan. Data were collected by a questionnaire and Delphi method and interpretive structural modeling were used to analyze them. The results showed that the experts from 34 components were selected through the Delphi method using the panel of experts as components of moral leadership, and in the second stage components such as ethical knowledge, the establishment of ethical standards, determination in ethical moral behaviors, ability to understand Ethical issues, customer reverence, and fairness in moral leadership had the most impact, respectively, with levels 1 to 6.According to the results of the research, the first and the most important component of ethical leadership is the existence of ethical knowledge, so that leaders, beyond sentiment, offer ethical behavior based on rationality, and this also leads to the ability to understand ethical issues and the emergence of a number of ethical features Like the reverence of the lord and righteousness, and so forth.