نگاشت شناختی عوامل مؤثر بر افزایش مشارکت در پرداخت مالیات

نوع مقاله : پژوهشی (با رویکردهای کیفی)

نویسندگان

1 دانشجوی دکتری، مدیریت دولتی، گرایش تصمیم گیری و خط‌مشی‌گذاری عمومی، دانشکده مدیریت، دانشگاه آزاد اسلامی، واحد رفسنجان، رفسنجان، ایران.

2 گروه مدیریت دولتی، دانشکده مدیریت، دانشگاه آزاد اسلامی، واحد رفسنجان، رفسنجان، ایران.

3 گروه مدیریت، دانشکده امور اداری و اقتصاد، دانشگاه ولی عصر (عج)، رفسنجان ، ایران.

1052547/jpap.2021.214014.0

چکیده

هدف:  بررسی عوامل مؤثر بر گسترش مشارکت عمومی در پرداخت مالیات و ارائه راهکارهای عملی برای ارتقای نظام مشارکت مردمی در تمکین مؤدیان مالیاتی از اهداف این پژوهش است.
طراحی/روش‌شناسی/رویکرد: با استفاده از روش نگاشت شناختی طی مطالعه پیشینه تحقیقات انجام‌شده و مصاحبه عمیق و نیمه‌ساختار‌یافته با خبرگان مالیاتی، پدیده تبین شد.
یافته‌های پژوهش: پس از مطالعة ادبیات پژوهش 53 عامل مؤثر در پرداخت مالیات شناسایی شدند. با استفاده از نرم‌افزارهای موجود نسبت به استخراج نقشة مورد اتفاق خبرگان مبتنی بر روابط نسبتاً قوی میان عوامل اقدام شد. نتیجه به یک مدل منجر شد که بر اساس آن عوامل مؤثر در افزایش مشارکت عمومی در پرداخت مالیات عبارت از، نظام مالیاتی بهره‌ور دولتی، به‌سامانی امور مالیاتی، توسعه فرهنگ ملی ـ مذهبی، نهادینه‌سازی عمومی امور مالیاتی، ویژگی‌های بوم‌شناختی مؤدیان مالیاتی، وضعیت خرد و کلان اقتصادی و یادگیری از الگوهای اثربخش بین‌المللی می‌باشد.
محدودیت‌ها و پیامدها: در این مطالعه تلاش شد، مدل اولیه با استفاده از نظر خبرگان استخراج شده و آزمون کمی مبتنی بر پارادایم پوزیتویسم به‌منظور تست مدل و تعمیم‌یافته به مطالعات آتی موکول گردد. از‌این‌رو، عدم پرسش‌گری از خود مؤدیان و مالیات‌دهندگان محدودیت این پژوهش می‌باشد. در این مطالعه از متخصصان مالیاتی و مدیران سازمان برای جمع‌آوری اطلاعات استفاده شده است.
پیامدهای عملی: شناسایی عوامل مؤثر بر افزایش مشارکت عمومی در پرداخت مالیات.
ابتکار یا ارزش مقاله: در این پژوهش ما به‌ دنبال ارائه مدل افزایش مشارکت عمومی در پرداخت مالیات هستیم تا به‌‌وسیله آن فرایند افزایش بیشتر مشارکت در پرداخت مالیات تحقق یابد. شناخت و آگاهی نسبت به فرهنگ مالیاتی حاکم بر جامعه برای سیاست‌گذاران، تصمیم‌گیران و مدیران کشور در امر برنامه‌ریزی از اهمیت بالایی برخوردار است.

کلیدواژه‌ها

عنوان مقاله [English]

Cognitive mapping of Influencing factors on participation in tax payments

نویسندگان [English]

  • Esmail Qaranjik 1
  • Mohammad ZiaaDdini 2
  • Mostafa Hadavinejad 3
1 PhD student , Public Management, Decision Making and Policy General, Faculty of Management, Islamic Azad University, Rafsanjan Branch, Rafsanjan, Iran.
2 Department of Public Management, Facuity of Management, Islamic Azad University, Rafsanjan Branch, Iran.
3 Department of Management, Faculty of Administrative Affairs and Economics, Vali -e- Asr University, Rafsanjan, Iran.
چکیده [English]

Purpose: To study the factors affecting the expansion of public participation in tax payment and provide practical solutions to improve the system of public participation in complying with taxpayers is one of the objectives of this study.
Design/Methodology/Approach: The phenomenon was explained using cognitive mapping method during the study of the research background and in-depth and semi-structured interviews with tax experts.
Research Findings: After studying the research literature, 53 effective factors in paying tax were identified.Using the available software, the experts' case map was extracted based on relatively strong relationships between the factors. Organizing tax affairs, developing national-religious culture, general institutionalization of tax affairs, ecological features of taxpayers, micro and macroeconomic status and learning from effective international models.
Limitations and Consequences: In this study, an attempt was made to extract the initial model using expert opinion and to postpone the quantitative test based on the positivism paradigm in order to test the model and generalize it to future studies. Therefore, the lack of questioning of taxpayers and taxpayers is the limitation of this study. In this study, tax experts and managers of the organization were used to collect information.
Practical Consequences: Identify the factors affecting the increase of public participation in tax
Innovation or value of the Articl: In this study, we seek to provide a model for increasing public participation in taxation in order to achieve the process of further participation in tax payment. Knowledge and awareness of the tax culture that governs society is of great importance for policy makers, decision makers and managers in planning.

کلیدواژه‌ها [English]

  • Tax
  • public participation
  • cognitive mapping

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