عنوان مقاله [English]
نویسندگان [English]چکیده [English]
:The aim of present research is to study the role of street-level bureaucrats’ discretion in their tendency to public policy implementation. Research population consists of staff of Qom tax affairs office that involvement in implementation of comprehensive tax plan directly. Finally, 86 people were selected as sample by Morgan table and simple sampling method. Data collection instrument is a questionnaire that its reliability was confirmed by composite reliability and Cronbach’s alpha methods while its validity was confirmed by convergent and divergent methods upon confirmation by elites. Data analysis was conducted by SEM and using Amos22 software package. The findings indicate that the street-level bureaucrats’ discretion has significant positive effect on client meaningfulness and tendency of public policy implementation. Also, the results show that client meaningfulness plays a moderating role in the relationship between bureaucrats’ discretion and bureaucrats’ tendency to public policy implement.