Identifying the Antecedents of Alienation of Implementers from Public Policies in Iranian public organizations

One of the reasons for failure of implementation of public policies in Iran is policy alienation. Policy alienation is a psychological state that lead to implementers' psychological disconnection from the policy program being implemented. This phenomenon may have harmful consequences, and resulted in lessening of implementers’ performance. It will in turn, leads to public discontent with the public institutions implementing public policies. The purpose of this paper is to identify the antecedents of tax policies alienation. The research population consisted of tax auditors of the General Directorate of Tax Affairs of Qom province. The sample was selected through a purposeful sampling method. We conducted a semi-structured interviews to collect data, and used the thematic analysis technique for interpretation of collected data.. The results showed that the lack of interaction between policy makers and policy implementers  at the policy formulation strategic level, as well as, tactical and operational levels are antecedents of alienation of implementers from tax policies in Iran.