Identification and Explanation of Factors Influencing on the Nature of the Work of Iranian Public Administrators

Subject Areas : Public Policy In Administration

Hamzeh Samadi-Miarkolaei ¹ , Hossein Samadi-Miarkolaei ²

1 - Ph.D. of Public Administration, Department of Public Administration, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - MSc. in Public Administration, Young Researchers and Elite Club, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran

Received: 2019-03-04 Accepted : 2019-11-04 Published : 2020-08-22

Keywords: Tax Administration, Public Administrators' Values, Political Control, Organizational Control, Tax Policies,

Abstract :

Background: According to world situation and government effort to the reduction of reliance on the oil revenues and to increase the tax ratio in the annual government budget, generally tax system, and particularly tax administration's managers and staffs possess an important and specific status to improve country's economic status through implementation of the approved tax policies. Objective: the purpose of the present paper is to identify affecting factors on the nature of tax administrators' work on the implementation of tax policies. Methods: The method of the study is descriptive-developmental. In this study, the administrators of Mazandaran tax administration and its' town offices selected as the statistical population, and 127 administrators selected as a sample. By means of literature review and interview with experts through purposive sampling method, the dimensions and components of the variables for this study recognized, and eventually, research model extracted, and were explored by questionnaires. The collected data were analyzed using LISREL and SPSS softwares. Findings: The findings of the study showed that the organizational control variable had a positive, direct, and significant impact on the (social (4/67) and personal (4/11)) values of public administrators.