بررسی نقش سرمایه اجتماعی بر درآمد مالیاتی استان‌های ایران با استفاده از رویکرد پانل دیتا

نوع مقاله: علمی - پژوهشی

نویسنده

گروه اقتصاد، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

10.22080/iejm.2019.14464.1609

چکیده

سرمایه اجتماعی را می‌توان مجموعه‌ای از هنجارهای موجود جامعه دانست که نشان‌دهنده اعتماد مردم به نهادهای دولتی و ًیکدیگر است. اعتماد مردم به دولت، در تصمیم آنان برای پرداخت مالیات تاثیر می‌گذارد. سرمایه اجتماعی شاخصی است که میزان این اعتماد را می‌سنجد. هدف از پژوهش حاضر، آزمون تجربی اثر سرمایه اجتماعی بر درآمد مالیاتی استان‌های کشور طی دوره 1386 تا 1394 است. برای این منظور از روش داده‌های تابلویی استفاده شده است. نوآوری این مقاله معرفی شیوه‌ای جدید برای محاسبه شاخص سرمایه اجتماعی استان‌های ایران است. به‌این‌منظور پس از امکان‌سنجی استفاده از متغیرها و روش‌های مختلف برای محاسبه این شاخص، روشی انتخاب شده است که به‌نظر می‌رسد با شرایط استان‌های ایران سازگار است. روش استفاده شده در این مقاله روش فوکویاما است که در واقع فقدان سرمایه اجتماعی را می‌سنجد. نتایج حاصل از این تحقیق نشان می‌دهد که سرمایه اجتماعی، تولید ناخالص داخلی سرانه و ضریب جینی تأثیر مثبت و معنی­دار و سرانه ارزش‌افزوده بخش کشاورزی، نرخ بیکاری تأثیر منفی و معنی‌داری بر درآمد مالیاتی استان­های ایران دارند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Role of Social Capital on Tax Revenues of Iranian Provinces Using Panel Data Approach

نویسنده [English]

  • Arash Hadizadeh
Department of Economics, Qazvin Branch, Islamic Azad University, Qazvin, Iran
چکیده [English]

Social capital can be considered a set of existing norms of society, which reflects the people’s trust in state institutions and each other. People's confidence in the government affects their decision to pay taxes. Social capital is an index that measures this trust.  The purpose of this study is to test the effect of social capital on tax revenue in provinces of Iran during the period from 2007 to 2015 and for this, the Panel Data method has been used. The innovation of this paper introduces a new way of calculating the social capital index of Iranian provinces. For this purpose, after examining the use of variables and methods for calculating this index, a method has been selected that seems to be compatible with the conditions of the Iranian provinces.  To do so, the Fukuyama method has been used, which is a way of measuring the absence of social capital. The results of this research show that GDP per capita and Gini coefficient have a positive and significant effect on tax revenue of Iranian provinces and three variables, per capita agricultural value added, unemployment rate and social capital index have a negative and significant effect on tax revenue of Iranian provinces.

کلیدواژه‌ها [English]

  • social capital
  • Tax revenue
  • Iran economy
  • provincial analysis

 

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