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
  1. Aghajani, Y. (2017). Ways to Increase Tax Trust and Public Participation in Tax Payment. Fourth National Conference on Management and Accounting.  http://hamayeshgostaran.ir/fa/. (Persian).
  2. Ebrahimian Jelodar, S; Ahmadi, M; Iman Khan, N. (2018). The effect of tax justice and culture on tax compliance, considering the role of taxpayers' attitudes in the Iranian administrative system. Iranian Journal of Management Sciences, Volume 13, 59-79. (In Persian).
  3. Falihi, N. (2015). Comparison of tax to GDP ratio in Iran with other countries. Eghtesad News Magazine. Www.Eghtesad News.Com. (Persian).
  4. Habibi, A. (2011). The Factors Affecting the Promotion of Compliance Taxpayers Office of Markazi Province.Thesis. University of Arak. (Persian).
  5. Hadian, E; Tahvili, A. (2014). Identifying the factors affecting tax evasion in the Iranian economy. Quarterly Journal of Planning and Budget, Volume 18, Number 2, 39-58. (In Persian).
  6. Haidarpour, Javad, Daraei, M R, (2015), The effect of non-cash rewards on the performance of tax officials, National Conference on Management and Education, Malayer, https://civilica.com
  7. Imani Khoshkho, H. Amir Mostofian, T. (2018). Promoting Tax Culture and its Impact on the Spread of Tax Petroleum and Identification of New Mares, Journal of Financial Research, 37,117-146. (Persian).
  8. Izad Khasti, H. (2016). Analysis of the impact of corruption and the quality of governance on the performance of the tax system: a dynamic panel data approach. Journal of Economic Progress Policy. No. 10. 93-118. (In Persian).
  9. Jalali, H. (2015). Investigating the Relationship between Taxpayers’ Trust in the Country's Tax Affairs Organization and their Level of Obedience. Master's Thesis, Shahroud Unit, Islamic Azad University. (Persian).
  10. Lashkarizadeh, M. Azizi, M. (2011). Identifying some Factors Affecting the Promotion of Tax Culture in Iran, Management Quarterly, 22, 82-91. (Persian).
  11. Masihi, M; Mohammad Nejad, A. (2015). Investigating the factors affecting the tax culture from the perspective of taxpayers and tax experts of the General Directorate of VAT in Tehran. Cultural Management, Volume 9, 29-45. (In Persian).
  12. Omidipour, R. Memarnejad, A. Mohammadi, T. Pajhvyan, J. (2015). Estimation of the Volume of Underground Economy and Tax Evasion: Experimental Analysis in Iran. Journal of Tax Research, 23 (28), 69-94. (Persian).
  13. Reza Gholizadeh M.; Aghaei M. (2015). Investigating the Impact of Direct Taxes on Income Distribution in Iran. Journal of Parliament and Strategy; No. 84; 129-156. (In Persian).
  14. Sameti, M. Amiri, H. Heidari, Z. (2015). The Impact of Tax Ethics on Tax Obedience, a Case Study of Isfahan. Journal of Economic Research and Policy, 75, 231-262. (Persian).
  15. Samadi A.; Eidizadeh, Sh. (2013). Assessing the impact of economic and tax policies on the performance of the Iranian tax system in the horizon of 1404. Journal of Tax Research. (In Persian).
  16. Salehi, M; Parvizifar, S; Ostovar, M. (2015). The effect of tax culture factors on tax compliance among taxpayers. Tax Research Journal. No. 23. (In Persian).
  17. Shokrokhodaei, F; Salatin, B. (2018). The Impact of Information and Communication Technology on Tax Revenues in Selected Countries with Emphasis on Tax Evasion. Journal of Macroeconomics, Volume 13, 107-132. (In Persian)
  18. Abdullah, W. (1983). On popular participation and its relation to planning and development Cairo: Evaluation Symposium of the projects of upgrading Egypt – Helwan University.
  19. Baine, M. (2007). Role of Taxation in State Building and Good governance–The Rwandan experience. Norad's Annual Conference on Poverty and Development. Oslo. Norway.
  20. Brizia, A. Giacomantonioa, M. Schumpeb B Mannett L. (2015). Internation to pay taxes or to avoid them: The impact of social value orientation.Journal of Economic Psychology, 50, 22–31.
  21. Cobham, A. (2005). Tax Evasion, Tax Avoidance, and Development Finance. Queen Elizabeth House Working, University of Oxford.
  22. Drogalas, G. Anagnostopoulou, E. Pazarskis, M. Petkopoulos D. (2018). Tax Ethics and Tax Evasion, Evidence from Greece. Journal Theoretical Economics Letters, 8, 1018-1027.
  23. Fares, F. Taha, Dina, S.Sayad, T. (2018). Achieving Public Participation in Inaccessible Areas using Virtual Reality, a Case study of Beit Hanoun – Gaza – .Palestine, Alexandria Engineering Journal , 57(3), 1821-1828.
  24. Hassan, H. M. (2014). The Importance of Community Planning in Evaluating the Basic Plans of Cities: Issue 25. Wasit J. Hum. Sci.
  25. Khaddafi, M. Aspen, H. Heikal, M. Falahuddin, W. Humaria, F. (2017). Effect of Perception of Facilities, Intensity of Conduct, and Satisfaction of TaxPayers to Submission of Letter by E-Filing Notice on Tax Service. In Proceedings of MICOMS Published Online, 583-587.
  26. Lee, H. Tsohou, A. Choi, Y. (2017). Embedding Persuasive Features into Policy issues: Implications to Designing Public Participation Processes, Government Information Quarterly, 34 (4), 591-600.
  27. Littlejohns, P. Krinks, R. Kendall, E. Scuffham P. A. Chaulkidou, K. Whitty. J A. Wilson, A. Burton, p. (2018). Recommendations from Two Citizens’ Juries on the Surgical Management of Obesity. Journal Obesity Surgery, 28 (6), 1745-1752.
  28. Marandu, Mbekomize, C. Ifezue, A. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7 (9), 207-218.
  29. Mohamed, D. (2000). Projects of Displacement and Resettlement. An Integrated Approach to Management, Planning, Design, Implementation and Financing of Public Participation (Ph.D. thesis), Cairo University.
  30. Moore, M. (2004). State Formation and the Quality of Governance in developing countries, 25 (3), 297-319.
  31. Thomas, S. (2002). Sales Taxes: Electronic Commerce Growth Presents Challenges: Revenue Losses are Uncertain: A Report to Congressional Requesters- US General Accounting Office. Gaithersburg, MD: Agency. Retrieved January 31, 2001 from http://www. gao. gov. Journal of Government Information, 29, 58-60.
  32. Xia, C. Cao, C. Chan, K. C. (2017). Social Trust Environment and Firm Tax Avoidance: Evidence from China. North American Journal of Economics and Finance, 42,374–392.