Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational pol More
Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational policies for those organizations. In this study, several evaluation approaches have been presented by various scholars who try to improve the quality of implementation of policies and reduce dissatisfaction and tensions caused by their inaccurate evaluation. This study seeks to provide a desirable model for evaluating the
.The research community was composed of two groups composed of experts in the field of non-random sampling method of selective type and for managers and stakeholders community, a multi-stage sampling method was used. It seems that the findings of the research and the proposed model have the potential to be proposed as a strategy for an appropriate and effective evaluation of policy makers in this field, as well as suggestions for effective ethical evaluation in the organization and subsequently improving the quality of policy implementation Public in that organization.implementation of public policies in the social welfare organization as a public non-governmental organization.
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The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field More
The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field of corruption, it can be said that economic poverty and income disorders of employees of organizations, cultural poverty and lack of strong moral beliefs and lack of effective rules and regulations and control systems are among the main causes of corruption and the main factors are form. This phenomenon includes: main causes (roots) and facilitators.
The research method is analytical, descriptive and correlational. The statistical population of 500 people included all employees of the General Department of Taxation of Yazd. The sample size according to Morgan table was equal to 221 people who were randomly selected. For data collection, a questionnaire of 20 questions of corruption with a validity of 75. and a reliability of 804. and a questionnaire of 11 questions of tax policy implementation with a validity of 74. and a reliability of 942. and a questionnaire of 24 questions of organizational commitment with a validity of 78. and a reliability of 907 / were used. Data analysis was performed with SPSS and Amos software. Data were collected through a questionnaire and the community of experts as a research tool. In order to analyze the data, statistical tests such as Pearson correlation coefficient and structural equation modeling were used. The research findings in the first step show that corruption has a negative and significant effect on organizational commitment. Also, corruption within the government has a negative and significant relationship with the implementation of tax policy. Organizational commitment as a positive moral characteristic also has a positive and significant effect on the implementation of tax policy. As a result, organizational commitment reduces the effects of corruption on tax policy implementation. Finally, it was shown that organizational commitment indirectly improves the implementation of tax policies and reduces the effects of corruption.
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