پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 960 |
| تعداد مقالات | 7,934 |
| تعداد مشاهده مقاله | 13,425,783 |
| تعداد دریافت فایل اصل مقاله | 9,544,703 |
علل پدیده فرارمالیاتی درایران با تاکید بر شکاف بین دیدگاه مودیان و کادر مالیاتی براساس مدل AHP (مطالعه موردی استان ایلام) | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 2، دوره 8، شماره 1 - شماره پیاپی 28، فروردین 1397، صفحه 27-52 اصل مقاله (1.72 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2018.3234 | ||
| نویسندگان | ||
| علی صیادی سومار* 1؛ فریدون رهنمای رودپشتی2؛ زهرا کاکایی تبار3 | ||
| 1دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم وتحقیقات تهران | ||
| 2استاد گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران | ||
| 3دانشجوی کارشناسی ارشد دانشگاه آزاد اسلامی واحد ایلام | ||
| چکیده | ||
| یکی از مهم‌ترین اقداماتی که برای کاهش اتکاء به درآمدهای نفتی و افزایش سهم مالیات در بودجه میتواند صورت گیرد مقابله با پدیده فرار مالیاتی می‌باشد. بی‌شک شناسائی دلائل ایجاد آن و اتخاذ تصمیمات مناسب میتواند به نتایج مطلوبی منجر شود. تحقیق پیش‌رو به بررسی شکاف دیدگاه مودیان و کادر مالیاتی در‌باره علل پدیده فرار مالیاتی براساس مدل AHP می‌پردازد. بدین منظور با گردآوری اطلاعات لازم از طریق روش کتابخانه‌ای و سپس توزیع پرسش‌نامه در دو مرحله، اطلاعات جمع‌آوری شده با استفاده از روش تحلیل سلسله مراتبی در دو گروه مودیان و کادر مالیاتی رتبه بندی و مورد تجزیه و تحلیل قرار گرفت. نتایج نشان می‌دهد از دیدگاه مودیان عواملی نظیر عدالت در دریافت و توزیع مالیات، شرایط سیاسی کشور و استفاده از روش‌ها و تکنولوژی‌های نوین جهت اطلاع مودیان و کادر مالیاتی مهم‌ترین عامل‌ها می‌باشند، در حالی که از دیدگاه کادر مالیاتی تأثیر وضعیت اقتصادی و شرایط سیاسی کشور از بقیه عوامل تأثیرگذارتر می‌باشندد. | ||
| کلیدواژه‌ها | ||
| فرار مالیاتی؛ مالیات در ایران؛ روش تحلیل عاملی و روش AHP | ||
| عنوان مقاله [English] | ||
| The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model | ||
| نویسندگان [English] | ||
| ali SAYADISOUMAR1؛ Fereydoun Rahnama roodposhti2؛ Zahra kakaei tabar3 | ||
| 1PhD Student in Accounting, Islamic Azad University, Science and Research Branch | ||
| 2Professor of Accounting،Islamic Azad University, Science and Research Branch, Tehran | ||
| 3MSc Student in Accounting, Islamic Azad University, Ilam Branch | ||
| چکیده [English] | ||
| One of the most important steps that can be taken to reduce reliance on oil revenues and increase the share of taxes in budget, is coping with tax evasion. Certainly, determination of tax evasion causes and making the right decision, can result in desired findings. This research study the gap of view between taxpayers and tax staff about the causes of the tax evasion in Iran based on the AHP model. The data was first gathered through literature, then two questionnaires were distributed in two steps and finally these data were ranked & analyzed with factor analysis and AHP model based on views of taxpayers and tax staff. The results from the point of tax prayers show that the justice in receipt and distribution of tax, political conditions and use of new methods and technologies to inform taxpayers and tax staff are the most important factor of tax evasion, while from the point of tax staff, the impact of the economic and political situation of the country are more effective than other factors. | ||
| کلیدواژه‌ها [English] | ||
| Tax Evasion, Tax in Iran, Factor Analysis, AHP method | ||
| مراجع | ||
|
Abbasnejad.A.K,.(2002). Financial Evaluation on the Tehran stock exchanged Based on Analytic Hierarchy Process (AHP),.Master of Arts(MA) thesis. Imam Sadiq University. )in Persian). Allingham, M. G., and Sandmo, A. (1972). Income tax evasion : A theoretical analysis. Journal of public Economics, 1, pp.323-338. Alm, J., Jackson, B., and McKee, M. (1992). Institutional Uncertainty and Taxpayer Compliance. The American economic Review, 82 (4), pp. 1018-1026. Anjela.A,.(2004).The model Suitable for Assessing and Presentation Service marketer to Augment of Efficiency in National Tax Administration. Economics Research .No:4,.pp:57-92. )in Persian). Arabmazar .A, A, Dehghani ,A.,(2010). An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices. tax research., 17 (7).pp:45-64. )in Persian). Barbuta, N. (2008). Economic and Non-Economic Factors for Tax Compliance. University of Galati. Bismark, A. Bismark,A. Ashalley,E. Quaye,I. (2015). The Effects of Personal Income Tax Evasion on Socio-economic Development in Ghana: A Case Study of the Informal Sector. British Journal of Economics, Management & Trade.No.10(4).pp.1-14. Bogdanov, l (1999). Transparency of Tax Regulations and Cost of Compliance,Institute for Market Economics Sofia Bordignon, M. (1993). A fairness approach to income tax evasion. Journal of PublicEconomics, 52 (3), pp. 345-362. Brooks, N. (2001). Key Issues in Income tax:Challenges of Tax Administration and Compliance. Asian Development Bank, Tax Conference DellAnno, R., Gomez, M. and Pardo, A. (2004). Shadow Economy in three very different Mediterranean Countries: France, Spain and Greece. A MIMIC Approach. University of Salerno 1-29. Embaye, A. B. (2007). Tax evasion and government spending in developing country and the Underground Economy in South Africa. A Dissertation Submitted for degree of Doctor of Philosophy. Economic report book yearly, from 1963-1980. Fortin, B., Lacroix, G., and Villeval, M. C. (2007). Tax evasion and social interactions. Journal of Public Economics, 91 (11-12), pp. 2089-2112. Ghodsypour .S.H,. (2007).Analytical Hierarchy Process (AHP). Amir Kabir University of Technology (Tehran Polytechnic). Tehran, Iran. )in Persian). Hamidi .N, mohammadi .F.,(2015), Identification and Prioritization of Factors Influencing Real Estate Tax Evasion in Qazvin province. tax research , 23 (25),. pp:231-251. )in Persian). Hamzehi.A.A., (2003)., investigating factors affecting tax evasion Goldsmith Guild Mazandaran Province Master of Arts(MA) thesis, Institute Of Higher Education governmental management. )in Persian). Hershel,F.J.(1987). Tax Evasion and Its Measurment in developing Countries, Public Finance,No.33 Kasipillai, J., Aripin, N., and Amran, N. F. (2003). The Influence of Education on Tax Avoidance and Tax. Khani Verdi. A.,(2002),. A Study on Factors Affecting Tax Evasion (A Case Study of Tabriz city).Master of Arts(MA) thesis, Islamic Azad University, Tabriz Branch. )in Persian). Kozehgar kalje.,(2004), A.Factors influencing tax evasion from the perspective of tax auditors. Master of Arts(MA) thesis, Islamic Azad University, qaem City Branch. )in Persian). Moridi.S,. Partovi Shafagh.M ,.Rezaeian Moghaddam. M,(2005). Investigating and Identification of tax evasion and economic reasons Analysis . Master of Arts(MA) thesis. University of Economic Sciences. )in Persian). Mousavi Jahromi.Y ; Tahmasbi Baldaji ,F .,(2007), Solutions for Preventing Tax Evasion in Value Added Tax System. Economic Affairs Research Institute. )in Persian). Nevila . K. (2016). Factors Affecting Tax Evasion. International Journal of Economics, Commerce and Management, IV(2), pp. 804-811. Pirayesh.R ,Piri.p, Imanibarandagh.M., zavarirezaei.A.,(2012).Tax Accounting, Basics, Analysis and Review of Tax Laws, Zanjan University Press. )in Persian). Pour moghim. S.J, Mousavi.M, Nemat pour.M.H,(2005). The Survey On Effective Factors In The Level Of Tax Revenues Collection In Iran's Tax System.. Economics Research .No:5,.pp:161-187. )in Persian). Pourzamani Z, Shamsi Jamkhaneh A.,(2009). Factors involved in the difference between taxable income declared by business corporations and taxable income assessed by tax authorities: Case of West Tehran Tax Affairs Head Office . tax research. 17 (5) ; pp:9-26. )in Persian). Qarvyy ahangar.R, Alijaniroshan.A,. (2010),.Evaluation of Factors tax evasion Companies in iran.,Eighth International Management Conference. )in Persian). Rousta, M, Heidarieh. S ,A.,(2015),. Ranking Causes of Tax Evasion by Analytic Hierarchy Process (AHP). tax research,. 22 (24). pp:157-173. )in Persian). Sayyahi Gargari.M,.(2009)., M, Investigating factors influencing tax evasion of tax payers of added value tax system from the view point of tax personnel of Added Value Tax General Directorate of Tehran province. Master of Arts(MA) thesis, Faculty of Management, University of Tehran,. )in Persian). Sector, Uma,.(2007),. Research Methods in Management, Translation by Dr. saebi.M and Dr. Shirazi.M., Institute for Management and Planning Research and Education. )in Persian). Sedghi.A, Seyed Javadin .S,R, Motallebi.D, Hosseini.S.R, Yazdani.H.R.,(2010). Comparison Customer Satisfaction Indices and Finding a Model for Measurement Taxpayer Satisfaction. Business Management Journal., 2(1).PP:101-118. )in Persian). Shirkhani.f,.(2006),. nvestigating of Economic Issues and Policies.Journal of Economic Research and Policies.No: 52&54 ,.pp: 41-53. )in Persian). Spicer, M. W, and Becker, L. A. (1980). Fiscal Inequity and Tax Evasion: An Experimental Approach. National Tax Journal, 33(2), pp. 171-175 Tabandeh R., Jusoh M., Nor, N.G.M, and Shah Zaidi M. A. (2012). Estimating Factors Affecting Tax Evasion in Malaysia, Prosiding Perkem VII, JILID 2, pp. 1524–1535. Vakilifard.H.R, Ramezani.A.K, Imam Gholipour.M, Ebrahimi.M.,(2012). Tax evasion: Are legal, executive, and economic environments effective?.,)in Persian). | ||
|
آمار تعداد مشاهده مقاله: 1,377 تعداد دریافت فایل اصل مقاله: 1,198 |
||