ارائه الگوی کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی

نوع مقاله : علمی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

2 استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

3 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

چکیده

هدف این پژوهش ارائه الگوی کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌های بورس اوراق بهادار تهران می‌باشد. در این پژوهش که از نظر روش شناسی ترکیبی (کیفی و کمی) بود، تعداد ۱۳ نفر از خبرگان دانشگاه جهتِ مشارکت در تحلیل های فراترکیب و دلفی به عنوان مبنایِ تحلیلی بخش کیفی مشارکت داشتند تا ۱۱ پژوهش اولیه تایید شده را مورد بررسی قرار دهند و براساس آن حدِ اجماع نظری مضامین و مولفه های پژوهش تایید گردد. سپس در بخش کمی پژوهش تعداد ۲۸ نفر از مدیران شرکت های بورس اوراق بهادار تهران جهتِ تعیینِ تاثیرگذارترین مضامین گزاره ای مشارکت داشتند که از طریق نمونه گیری همگن انتخاب شدند. نتایج در بخش کیفی از وجودِ سه مولفه اصلی و مضامین تأیید شده حکایت داشت و در بخش کمی نتایج نشان داد مضامینِ پویایی بیشتر ارزش شرکت براساس شفافیت مالیاتی (C1) به عنوان شاخصِ مولفه کارکردهای محیط اطلاعاتی بیرونی و افزایش سطح افشای عملکردهای اقتصادی در راستای استاندارد GRI (C9) و تناسب استراتژیک بین حداقل‌سازی مالیاتی و ارزش شرکت (C10) به عنوان شاخصِ مولفه‌ی کارکردهای محیط اطلاعاتی درونی بیشترین تاثیرگذاری را به عنوان پیامدهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌ها برای شرکت‌های بورس اوراق بهادار تهران به همراه دارد. این نتایج نشان می‌دهد توسعه کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌ها صرف نظر از ایجاد پیامدهای مثبت در سطح رقابتی و بازار، می‌تواند به ارتقای سطح اثربخشی عملیات درونی شرکت‌ها نیز کمک نماید.

کلیدواژه‌ها


عنوان مقاله [English]

Presenting a Model of Sustainable Tax Development Functions under the Information Environment Risk Conditions

نویسندگان [English]

  • Javad Darban Fooladi 1
  • Farhad Dehdar 2
  • Mohammadreza Abdoli 3
1 Ph.D. student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
2 Assistant Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 Associate Professor, Department of Accounting, Shahroud Unit, Islamic Azad University, Shahrood, Iran
چکیده [English]

The present research aims to present a model of sustainable tax development functions under the information environment risk conditions of Tehran Stock Exchange companies. In this research, using a mix of qualitative and quantitative approaches, Initially 13 tax professionals working at the university level participated in the meta-analysis and the Delphi section to validate the research components and indicators. Delphi analysis was used to identify the theoretical adequacy of the components and indicators. In the quantitative section, 28 executives from the stock exchange companies were selected randomly through available sampling method. They were given matrix questionnaires to stratify the identified indicators in a range from the most to the least influential ones. The results of the qualitative analysis indicated the existence of 2 main components in the form of 15 final indicators based on theoretical adequacy. Moreover, through the quantitative analysis, it was found that the indicators of the greater dynamics of the value of the company based on tax transparency (C1) as an indicator of the external information environment functions, as well as the increased level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as the indicators of the internal information environment functions had the most significant effects on the sustainable tax development of Tehran Stock Exchange companies under the information environment risk conditions. These results show that the development of sustainable tax development functions under the information environment risk conditions can also help to improve the effectiveness of the companies’ internal operations, regardless of their positive effects on the competition and market levels.

کلیدواژه‌ها [English]

  • Sustainable Tax Development Functions
  • Information Environment Companies
  • Total Interpretive/Structural
  • Information environment risk؛ Competitive Consequences
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