European Journal of Studies in Management and Business

The aim of this research is studying impact of resistance to change and effective organizational relationships on work motivation of staff of tax administration of Ardebil province. To realize the said aim, this research was conducted in an applied way, using descriptive and correlational method; the data were gathered through field method. Statistical population of this research, including the entire staff of Tax Administration of Ardebil province, was 550 persons. Morgan Table was used to determine sample size; sample size was 225 persons who were chosen through relative random sampling (taking into account number of staff in each town) and finally, 216 perfect questionnaires were analyzed. To gather the required data, “Resistance to Change” questionnaire (Bovey & Hede, 2001), “Work Motivation” questionnaire (Hackman & Oldham), and “Effective Organizational Relationships” questionnaire (Susman & Chrinos) were used. The gathered data were analyzed using SPSS software, ver.22, and hypotheses were analyzed using simple and multiple regression equations. “Resistance to Change” has a significant negative impact on “Work Motivation” and beta coefficient shows that “Resistance to Change” (-0.89) predicts changes of “Work Motivation” of staff. Also, “Effective Organizational Relationships” has a significant positive impact on “Work Motivation” of staff. Also, beta coefficient shows that “Effective Organizational Relationships” (0.66) predicts changes of “Work Motivation” of staff.