Consideration of alienation of implementers from tax policies

Document Type : Original 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.


1- ایمان، محمدتقی؛ اثنی‌عشری، فریده (1383). «بررسی عوامل موثر بر بیگانگی سازمانی در ایران (مورد مطالعه: سازمان‌های اداری شهر شیراز)»، نشریه پژوهشی دانشگاه اصفهان، شماره 17، صفحات 30-1.
2- حاجی‌پور، ابراهیم؛ فروزنده لطف‌اله؛ دانایی‌فرد، حسن؛ فانی، اصغر (1394). «طراحی الگوی آسیب‌شناسی اجرای خط‌مشی عمومی در ایران»، فصلنامه مدیریت نظامی، دوره پانزدهم، شماره 58، صفحات 23-1.
3- سرمد، زهره؛ بازرگان، عباس؛ حجازی، الهه (1390). «روش‌های تحقیق در علوم رفتاری»، تهران: نشر آگه.
4- شیخاوندی، داور (۱۳۷۳). «جامعه‌شناسی انحرافات»، گناباد: نشر مرندیز، چاپ سوم.
5- فریدون، وحیدا؛ انصاری، محمد اسماعیل؛ حقیقتیان، منصور؛ بزمی، مهناز (1393). «ارزیابی جامعه‌شناختی بیگانگی شغلی و تأثیرات آن بر فرهنگ سازمانی در سازمان‌های آموزشی (مورد مطالعه: کارکنان ادارات آموزش و پرورش مشهد)»، نشریه جامعه‌شناسی کاربردی، دوره بیست و پنجم، شماره 2، صفحات 14-1.
6- محسنی تبریزی، علیرضا (1370). «بیگانگی: مفهوم‌سازی و گروه‌بندی تئوری‌ها در حوزه جامعه‌شناسی و روان‌شناسی»، نشریه نامه علوم اجتماعی، دوره دوم، شماره 0، صفحات 73 -25.
7- نادری‌بنی، محمود؛ بردبار، غلامرضا؛ پزشکی نجف‌آبادی، فرشته (1394). «تبیین بیگانگی کاری با ویژگی‌های شغلی و حمایت سازمانی»، دوفصلنامه کاوش‌های مدیریت بازرگانی، دوره هفتم، شماره 14، صفحات 190- 169.
8- Banai, M., & Reisel, W. D. (2003). A test of control–alienation theory among Cuban workers. Management Research: Journal of the Iberoamerican Academy of Management, 1(3), 243-252.
9-Calista, D. (1994). Policy Implementation, Encyclopedia of Policy Studies edited by S. Nagel, New York: Marcel Dekker.
10- DeHart-Davis, L., & Pandey, S. K. (2005). Red tape and public employees: Does perceived rule dysfunction alienate managers?. Journal of Public Administration Research and Theory, 15(1), 133-148.
11-Elmore, R. F. (1979). Backward mapping: Implementation research and policy decisions. Political Science Quarterly, 94(4), 601-616.
12- Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
13- Garcia-Zamor, J. C. (1996). Obstacles to public policy implementation in the third world. Advances in Developmental Policy Studies, 1, 197-209.
14- Grimmelikhuijsen, S., Jilke, S., Olsen, A. L., & Tummers, L. (2017). Behavioral public administration: Combining insights from public administration and psychology. Public Administration Review, 77(1), 45-56.
15- Hair, J. F., Black, W. C., & Babin, B. J. (2010). Multivariate Data Analysis: A Global Perspective, London:Pearson Education.
16- Handler, J. F. (1996). Down from Bureaucracy: The Ambiguity of Privatization and Empowerment, New Jersey: Princeton University Press.
17- Ifeagwazi, C. M., Chukwuorji, J. C., & Zacchaeus, E. A. (2015). Alienation and psychological wellbeing: Moderation by resilience. Social Indicators Research, 120(2), 525-544.
18- Lipsky, M. (1983). Street-Level Bureaucracy: The Dilemmas of the Individual in Public Service, New York: Russell Sage Foundation.
19- May, P. J., &Winter, S. C. (2009). Politicians, managers, and street-level bureaucrats: Influences on policy implementation. Journal of Public Administration Research and Theory, 19(3), 453-476.
20- McConnell, A. (2010). Policy success, policy failure and grey areas in-between. Journal of Public Policy, 30(03), 345-362.
21- Schumacker, R. E., & Lomax, R. G. (2004). A Beginner's Guide to Structural Equation Modeling, Lawrence Erlbaum Associates.
22- Seeman, M. (1959). On the meaning of alienation. American Sociological Review, 24(6), 783-791.
23- Smith, K. B., & Larimer, C. W. (2009). The public policy theory primer. Westview Press.
24- Thomann, E. (2015). Is output performance all about the resources? A fuzzyset qualitative comparative analysis of streetlevel bureaucrats in Switzerland. Public Administration, 93(1), 177-194.
25- Tonkens, E., Bröer, C., Van Sambeek, N., & Van Hassel, D. (2013). Pretenders and performers: Professional responses to the commodification of health care. Social Theory & Health, 11(4), 368-387.
26- Tummers, L., Bekkers, V., & Steijn, B. (2007). Policy alienation of Dutch public sector professionals: an exploratory study, Retrieved from
27- Tummers, L., Bekkers, V., & Steijn, B. (2009). Policy alienation of public professionals: Application in a new public management context. Public Management Review, 11(5), 685-706.‏
28- Tummers, L. (2011). Explaining the willingness of public professionals to implement new policies: A policy alienation framework. International Review of Administrative Sciences, 77(3), 555-581.
29- Tummers, L. (2012). Policy alienation of public professionals: The construct and its measurement. Public Administration Review, 72(4), 516-525.
30- Tummers, L. G. (2012). Policy alienation: Analyzing the experiences of public professionals with new policies. Rotterdam: Erasmus University Rotterdam, Forthcoming.
31- Tummers, L. (2013). Policy alienation and the power of professionals: Confronting new policies. Edward Elgar Publishing.
32- Tummers, L., Bekkers, V., van Thiel, S., & Steijn, B. (2015). The effects of work alienation and policy alienation on behavior of public employees. Administration & Society, 47(5), 596-617.
33- Van Engen, N., Tummers, L., Bekkers, V., & Steijn, B. (2016). Bringing history in: Policy accumulation and general policy alienation. Public Management Review, 18(7), 1085-1106.
34- Van der Voet, J., Steijn, B., &Kuipers, B. S. (2017). What’s in it for others? The relationship between prosocial motivation and commitment to change among youth care professionals. Public Management Review, 19(4), 443-462.
35- Van Meter, D. S., & Van Horn, C. E. (1975). The policy implementation process a conceptual framework. Administration & Society, 6(4), 445-488.
36- Yıldız, B., & Alpkan, L. (2015). A theoretical model on the proposed predictors of destructive deviant workplace behaviors and the mediator role of alienation. Procedia-Social and Behavioral Sciences, 210, 330-338