نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه اقتصاد، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران
2 سازمان امور مالیاتی
چکیده
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
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