سنجش کارایی نظام مالیاتی و اثر آن بر رشد اقتصادی کشور

نوع مقاله: علمی - پژوهشی

نویسندگان

1 دانشیار گروه اقتصاد دانشگاه پیام نور، اراک، ایران

2 کارشناسی ارشد علوم اقتصادی دانشگاه پیام نور، اراک، ایران

3 استادیار گروه اقتصاد دانشگاه پیام نور، اراک، ایران

چکیده

هدف این مقاله بررسی نسبت مالیات واقعی به تولید ناخالص داخلی و اثر آن بر رشد اقتصادی کشور طی سه دهه اخیر (1391-1356) می باشد. روش تجزیه و تحلیل داده ها مبتنی بر یک الگوی رشد و روش اصل ماکزیمم می باشد که برای کشوری با ساختار اقتصاد متکی بر درآمدهای ارزی ناشی از فروش نفت، مانند ایران تطابق داده شده است و الگوی مورد استفاده الگوی " پل کاشین " می باشد. نتایج بررسی آماری نشان می دهد افزایش مالیات ها با ضریب منفی بین 0.14 تا 0.16 دارای اثر منفی بر رشد اقتصادی کشور می باشد.

همچنین نتایج نشان می دهد که نسبت مالیات به ارزش افزوده بخشهای اقتصادی کشور که مشمول مالیات می گردند در مقایسه با سایر کشورهای منتخب بر خلاف آنچه تصور می گردد نه تنها ناچیز نمی باشد بلکه با ملاحظه واقعیات اقتصادی کشور این نسبت حتی در مقایسه با برخی از کشورهای مشابه بیشترهم می باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Evaluating the efficiency of the tax system and its impact on economic growth

نویسندگان [English]

  • hadi ghafari 1
  • masomeh noori 2
  • Ali Younessi 3
3 Payame Noor University
چکیده [English]

The ratio of tax to gross domestic product (GDP) is one of the factors measuring the role of public section in economic activities of the country which indicates the tax system’s efforts in collecting tax considering the surplus (added) value in the economy. Such a ratio suggests the rate of economic activities liable for tax basis, and shows the amount of money that public section draws back from economic resources and injects into different economic sections for fulfilling tax goals. The present paper studies the ratio of real tax to gross domestic products and its effects on country’s economic growth during recent decades (1977-2012). The paper’s method of analysis is based on an endogenous growth model adapted to a country like Iran in which economic structure relies on exchange income of oil sale and Cashin pattern is used too. Findings and results of the paper suggest that increasing taxes affects negatively on country’s economic growth by 0.14 to 0.16 percent. The results also indicate that the ratio of tax to surplus (added) value of economic sections which  are liable for  paying  tax comparing with other selected countries not only is not slight, but also is more regarding the economic facts of our country. Selected countries include developed, developing and oil exporter countries.

کلیدواژه‌ها [English]

  • Income Tax
  • GDP
  • Economic Growth
  • Paul Cashin

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