علل پدیده فرارمالیاتی درایران با تاکید بر شکاف بین دیدگاه مودیان و کادر مالیاتی براساس مدل AHP (مطالعه موردی استان ایلام)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم وتحقیقات تهران

2 استاد گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران

3 دانشجوی 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

موضوعات


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 SAYADISOUMAR 1
  • Fereydoun Rahnama roodposhti 2
  • Zahra kakaei tabar 3
1 PhD Student in Accounting, Islamic Azad University, Science and Research Branch
2 Professor of Accounting،Islamic Azad University, Science and Research Branch, Tehran
3 MSc 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
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