عوامل مؤثر بر فرار مالیاتی با استفاده از تکنیک معادلات ساختاری – نقش تعدیل‌کنندگی دانش مالیاتی

نوع مقاله : علمی

نویسنده

استادیار حسابداری دانشگاه مازندران، بابلسر، ایران

چکیده

مالیات به‌عنوان یکی از مهم‌ترین منابع تأمین مخارج دولت، نقش به‌سزایی در رشد اقتصادی و توزیع درآمد ایفا می‌کند و میزان آن بستگی به سطح توسعه و ساختار اقتصادی آن دارد. با توجه به نقش مالیات در اقتصاد، پدیده فرار مالیاتی که برگرفته از عدم رعایت اخلاق حرفه‌ای می‌باشد، به عنوان یک ضد ارزش می‌تواند تهدیدی جدی برای فرهنگ مالیاتی و به تبع آن تحقق رفاه اجتماعی باشد و به همین علت ضرورت شناخت عوامل بروز و تشدید فرار مالیاتی و ارائه راه‌کارهایی در این خصوص بحثی در خور مطالعه و بررسی می‌باشد. بررسی پدیده فرار مالیاتی و شناسایی عوامل مهم شکل‌گیری آن کمک می‌کند تا بتوان مناسب‌ترین راهبردها و زیرساخت‌های لازم برای جلوگیری و کاهش آن فراهم آید. فرار مالیاتی تنها ریشه اقتصادی ندارد و نقش عوامل اجتماعی و نهادی نیز در شکل‌گیری آن بایستی درنظر گرفته شود. از این رو هدف اصلی این مطالعه بررسی عوامل موثر بر فرار مالیاتی با در نظر گرفتن نقش تعدیل‌کنندگی دانش مالیاتی می‌باشد. جامعه آماری این مطالعه مؤدیان انواع مشاغل مالیاتی در طی سال 1398 و نیمه اول سال 1399 بوده است. 8 مورد تاثیرگذار بر فرار مالیاتی طبق پرسشنامه 4 عاملی تعدیل شده فیشر (1992)، مورد بررسی قرار گرفت. بر اساس پرسشنامه توزیع شده بین مؤدیان مالیاتی، نتایج نشان می‌دهد که متغیرهای فرصت عدم رعایت (نرخ مالیات و سطح درآمد) و سیستم مالیاتی (احتمال کشف، جرایم مالیاتی، پیچیدگی سیستم مالیاتی و نقش‌های قابل درک دولت)، با متغیر فرار مالیاتی رابطه مثبت و معناداری دارد. در حالی که تاثیر و نگرش همتایان، عامل تاثیر‌گذاری در فرار مالیاتی نبوده است. همچنین دانش مالیاتی، به عنوان یک متغیر تعدیل کننده، بر رابطه عوامل معنادار و فرار مالیاتی تاثیرگذار است.

کلیدواژه‌ها


عنوان مقاله [English]

Factors Affecting Tax Evasion Using Structural Equation Techniques - The Role of Tax Knowledge as a Moderator

نویسنده [English]

  • Bahram Mohseni Maleki
Assistant Prof, Accounting Department, University of Mazandaran, Babolsar, Iran
چکیده [English]

Tax, as one of the most important financing Sources of government, play an important role in economic growth and income distribution and depending on their level of development and economic structure. Given the role of taxes in the economy, the phenomenon of tax evasion, which is derived from the lack of professional ethics, as a counter-value can be a serious threat to tax culture and, consequently, the realization of social welfare, and for this reason, the need to identify the causes and intensification of tax evasion due to neglect of ethical aspects and provide solutions in this regard is worth discussing. Investigating the phenomenon of tax evasion and identifying important factors in its formation helps to provide the most appropriate strategies and infrastructure to prevent and reduce it. Tax evasion has not only economic roots, but also the role of social and institutional factors in its formation.
Therefore, the main purpose of this study is to investigate the factors affecting tax evasion by considering the moderating role of tax knowledge. The statistical population of this study was taxpayers of various tax occupations during 2019 and the first half of 2020. Eight cases affecting tax evasion were examined according to Fisher (1992) Modified 4-factor questionnaire. Based on a questionnaire distributed among taxpayers, results show that the variables of non-compliance (Tax rate and income level) and tax system (Probability of discovery, tax offenses, complexity of the tax system and comprehensible government roles) have a positive and significant relationship with the tax evasion variable, While the influence and attitude of peers has not been an effective factor in tax evasion. Also, tax knowledge, as a moderating variable, affects the relationship between significant factors and tax evasion.

کلیدواژه‌ها [English]

  • Tax evasion
  • tax
  • Structural Equations
  • tax knowledge
  • Professional ethics
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دوره 16، شماره 31
شهریور 1400
صفحه 13-36
  • تاریخ دریافت: 13 آبان 1399
  • تاریخ بازنگری: 30 فروردین 1400
  • تاریخ پذیرش: 22 اردیبهشت 1400
  • تاریخ اولین انتشار: 01 شهریور 1400