Exploring and Analyzing the Consequences of Alienation of Implementers from Public Policies in Iran

The main purpose of this study is to identify the consequences of the alienation of implementers from tax policies.

The research population consisted of tax auditors of the General Directorate of Tax Affairs of Qom province and the sample was selected through the purposeful sampling of the theoretical type. This research was basic in terms of purpose and data collection, it was descriptive. The data collection tool was an interview and the analysis of the data from the interview was done using the thematic analysis technique. Data analysis led to the formation of 14 sub-themes and 3 main themes.

The results of the data showed that the failure to implement tax policies, the inefficiencies of the Tax administration in achieving organizational goals and formation of Inefficient organizational outcomes are consequences of alienation of implementers from tax policies in Iran

Few studies have been conducted on public policy alienation. These studies have identified a few consequences. Nevertheless, other consequences have not been seen. This study identified other consequences of this phenomenon, such as implementers indifference with policies, organizational silence, deviant behaviors, burn-out, decreased mental health, etc. and categorized these into three main themes.