اثر فرار مالیاتی بر مودیان، حسابرسان مالیاتی و شاخص‌های کلان اقتصادی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری حسابداری، اداره کل امور مالیاتی مازندران، ساری، ایران.

2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران

3 استادیار حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

10.22091/ise.2025.12736.1025

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

موضوعات

عنوان مقاله [English]

The effect of tax evasion on taxpayers, tax auditors and macroeconomic indicators

نویسندگان [English]

  • mohsen Moghri gerdroudbari 1
  • iman dadashi 2
  • Bahram Mohseni Maleki 3
1 PhD in Accounting, Mazandaran Tax Affairs Organization, Sari, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Economics Sciences and Administrative, University of Qom, Qom, Iran.
3 Assistant 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

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مطالعات بین رشته‌ای اقتصاد
دوره 1، شماره 1 - شماره پیاپی 1
فروردین 1404
صفحه 89-114

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