اثر فرار مالیاتی بر مودیان، حسابرسان مالیاتی و شاخصهای کلان اقتصادی | ||
| مطالعات بین رشتهای اقتصاد | ||
| دوره 1، شماره 1، فروردین 1404، صفحه 89-114 اصل مقاله (1.26 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22091/ise.2025.12736.1025 | ||
| نویسندگان | ||
| محسن مقری گردرودباری1؛ ایمان داداشی* 2؛ بهرام محسنی ملکی3 | ||
| 1دکتری حسابداری، اداره کل امور مالیاتی مازندران، ساری، ایران. | ||
| 2استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران | ||
| 3استادیار حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران. | ||
| چکیده | ||
| در بین انواع منابع دولت، مالیات بهعنوان منبع دائمی و قابل پیشبینی، همواره مورد توجه دولتمردان بوده است. همچنین، اخذ مالیات به تخصیص منابع، توزیع مجدد درآمد، تصحیح اثرات خارجی منفی و حمایت از صنایع داخلی کوچک منجر میگردد. در مقابل، یکی از مهمترین مشکلات نظام مالیاتی در عمده کشورهای دنیا، فرار مالیاتی مودیان شامل هرگونه تلاش غیرقانونی بهمنظور عدم پرداخت مالیات است. مسأله پیش رو، بررسی پیامدهای فرار مالیاتی مودیان حقوقی در سطح کلان اقتصادی، مودیان و حسابرسان مالیاتی است. برای پاسخ به این مسأله ابتدا شاخصهای فرار مالیاتی و پیامدهای آن با استفاده از مبانی نظری، پیشینه پژوهش و شاخصهای مورد استفاده توسط کشورها و سازمانهای بین المللی شناسایی گردید. شاخصهای استخراج شده برای نظرخواهی در اختیار خبرگان مالیاتی قرار داده شده و در نهایت، بر روی شاخصهای کلیدی اجماع کسب گردید. سرانجام، مجموعهای شامل 57 شاخص فرار مالیاتی و 36 شاخص پیامدهای فرار مالیاتی در سطوح کلان اقتصادی، مودیان مالیاتی و حسابرسان مالیاتی در نمونهای متشکل از 964 پرونده مالیاتی اشخاص حقوقی اداره کل امور مالیاتی مازندران برای سالهای 1391 لغایت 1398 با رویکرد تحلیل عاملی و با استفاده از نرم افزار اسمارت پی ال اس مورد بررسی قرار گرفته است. نتایج حاصل از بررسی دادهها نشان داد که فرار مالیاتی تأثیر مثبت و معناداری بر پیامدهای مورد بررسی در هر سه سطح دارد. | ||
| کلیدواژهها | ||
| فرار مالیاتی؛ داده کلان اقتصادی؛ مودیان مالیاتی؛ حسابرسان مالیاتی؛ رویکرد تحلیل عاملی | ||
| عنوان مقاله [English] | ||
| The effect of tax evasion on taxpayers, tax auditors and macroeconomic indicators | ||
| نویسندگان [English] | ||
| Mohsen Moghri Gerdroudbari1؛ Iman Dadashi2؛ Bahram Mohseni Maleki3 | ||
| 1PhD in Accounting, Mazandaran Tax Affairs Organization, Sari, Iran. | ||
| 2Assistant Professor, Department of Accounting, Faculty of Economics Sciences and Administrative, University of Qom, Qom, Iran. | ||
| 3Assistant Professor of Accounting, Faculty of Economics Sciences and Administrative, university of Mazandaran, Babolsar, Iran. | ||
| چکیده [English] | ||
| Among the types of government resources, tax as a permanent and predictable resource has always been the concern of statesmen. Also, taxation leads to allocation of resources, redistribution of income, correction of negative externalities and support of small domestic industries. In contrast to one of the most important problems of the tax system in most countries of the world, tax evasion by taxpayers includes any illegal attempt to avoid paying taxes. The upcoming issue is to investigate the consequences of tax evasion of legal taxpayers at the macroeconomic level, taxpayers and tax auditors. In order to answer this problem, first, tax evasion indicators and its consequences were identified using theoretical foundations, research background and indicators used by countries and international organizations. The extracted indicators were provided to tax experts for their opinion and finally consensus was obtained on the key indicators. Finally, a collection including 57 indicators of tax evasion and 36 indicators of the consequences of tax evasion at the macroeconomic levels, taxpayers and tax auditors in a sample of 964 tax files of legal entities of the Mazandaran General Administration of Tax Affairs for the years 2013 to 2020 with a factor analysis approach and It has been analyzed using Smart PLS software. The results of the data analysis showed that tax evasion has a positive and significant effect on the investigated outcomes at all three levels. | ||
| کلیدواژهها [English] | ||
| tax evasion, economic big data, taxpayers, tax auditors, factor analysis approach | ||
| مراجع | ||
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