Document Type : Research Paper

Authors

1 Department of Economics, Faculty of Management, Economics & Accounting, Payame Noor University, Tehran, Iran

2 National Tax Administration

Abstract

In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study the interaction between individual businesses taxpayers' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics approach. For this purpose, the structure of the tax compliance of the mentioned taxpayers is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluating and the results obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business taxpayers, at all income levels were more sensitive toward incentive rates, so that this result can be useful for tax policymakers.

Keywords

Article Title [Persian]

بررسی رفتار مالیاتی مودیان بخش مشاغل: رهیافت اقتصاد رفتاری

Authors [Persian]

  • یگانه موسوی جهرمی 1
  • سحر دهقان 2

1 گروه اقتصاد، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران

2 سازمان امور مالیاتی

Abstract [Persian]

در ساختار قانون مالیاتهای مستقیم، جرایم و تشویقها دو راهکارهای برای تحقق درآمدمالیاتی پیش بینی شده است. در این تحقیق با استفاده از تئوری چشم انداز که مبتنی بر رهیافت اقتصاد رفتاری است، اثر متقابل رفتار مؤدیان بخش مشاغل و سازمان امور مالیاتی بررسی شده است. بدین منظور، ساختار تمکین مالیاتی مودیان مذکور با استفاده از تغییرات نرخ جرایم و تشویقها سنجش شده است. در این راه، پرسشنامه ای ویژه با توجه به موارد مندرج دربخش مشاغل قانون مالیات های مستقیم، برای ارزیابی تمکین مالیاتی (پرداخت یا عدم پرداخت مالیات) طراحی شد و نتایج با استفاده ازروش بیزین سلسله مراتبی بدست آمد. نتایج حاکی از آن است که مؤدیان مورد بررسی در تمامی سطوح درآمدی نسبت به تغییرات اعمال شده در نرخ تشویق حساسیت بیشتری نشان میدهند که این نتیجه میتواند در جهتدهی به سیاست گذاریهای دستگاه مالیاتی مفید باشد

Keywords [Persian]

  • اقتصاد رفتاری
  • تمکین مالیاتی
  • جرایم
  • مشوق ها
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