Consideration of alienation of implementers from tax policies

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 implementer's 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 implementer's 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 implementer's alienation from tax policies.