Consideration of alienation of implementers from tax policies

Document Type : Research Article


1 PhD, Public Administration university of Tehran Farabi campus

2 Professor Public Administration university of Tarbiat Modares

3 Assistant Professor of Public Administration in Farabi Campus University of Tehran

4 Assistant Professor Public Administration, university of Tehran Farabi campus


One of the reasons for failures and Lack of effectiveness of implementing public policies is policy alienation. policy alienation is a psychological state that lead to implementers' psychological disconnection from the policy program being implemented. Therefore, understanding the concept of policy alienation helps improve policy performance. The purpose of this paper is to investigate the existence of implementers' alienation from tax policies. This research is practical in terms of purpose and in terms of data collection, it is descriptive- a survey type with a quantitative approach. The statistical population of this study was all the tax auditors of the General Directorate of Tax Affairs of Qom province. The research tool was the Tummers's policy alienation questionnaire that its validity and reliability were confirmed. The findings of the data analysis revealed the existence of the implementers' alienation from tax policies.


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