بررسی تأثیر تورم بر رانت‌جویی از درآمدهای مالیاتی : رویکرد DSGE

نوع مقاله : علمی

نویسندگان

1 دانشجوی دکتری اقتصاد، گروه اقتصاد، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.

2 استادیار ، گروه اقتصاد، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

3 استادیار گروه اقتصاد، واحد تهران جنوب، دانشگاه آزاد اسلامی

4 استادیار، گروه اقتصاد، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

مالیات اصلی‌ترین و پایدارترین منبع مالی دولت است که نقش مهمی در افزایش درآمد دولت دارد. میزان تحقق درآمدهای مالیاتی به ساختار اقتصادی کشور بستگی دارد. در طی سال‌های اخیر با افزایش بی رویه قیمت‌ها کشور، افراد تمایل کمتری برای پرداخت مالیات داشته و انگیزه رانت‌جویی از درآمدهای مالیاتی دولت افزایش یافته است. هدف مطالعه حاضر بررسی اثر تورم بر رانت‌جویی از درآمدهای مالیاتی در اقتصاد ایران می‌باشد. برای دستیابی به هدف مطالعه، الگوی تعادل عمومی پویایی تصادفی(DSGE) کینزی جدید با لحاظ واقعیت‌های اقتصاد ایران و متشکل از بخش‌های خانوار، بنگاه، نفت، دولت و بانک مرکزی برای دوره زمانی 1399-1370طراحی شده است. پس از استخراج روابط کارگزاران اقتصادی، مـدل طراحی شده در نرم افزار داینر مـورد بـرازش قرار گرفته است. نتایج شبیه‌سازی شده بیانگر آن است که افزایش قیمت‌ها منجر به افزایش رانت‌جویی از درآمدهای مالیاتی و در نتیجه کاهش درآمدهای حقیقی مالیاتی دولت گردیده که این موضوع، با مبانی تئوریک اقتصاد از جمله فرضیه تانزی تطابق دارد. از آن جایی‌ که افزایش رانت‌جویی از درآمدهای مالیاتی منجر به کاهش منابع عمومی بودجه دولت، کسری بودجه، کاهش تولید غیرنفتی و کاهش اشتغال در کشور می‌گردد، پیشنهاد می‌گردد سیاست‌های اقتصادی کشور در راستای کنترل قیمت‌ها و محدودسازی فضای رانت‌جویی اجرا گردند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating The Effect of Inflation on Rent-seeking from Tax Revenues: DSGE Approach

نویسندگان [English]

  • somayeh ahmadi 1
  • mohammad khezri 2
  • fatemeh zandi 3
  • bijan safavi 4
1 Ph.D. Student, Department of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Assistant Professor, Department of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Assistant Professor of Economic South Tehran Branch Islamic Azad University
4 Assistant Professor, Department of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Tax is the main and most stable financial source of the government and plays an important role in increasing the government's income. The level of realization of tax revenues depends on the economic structure of the country. In recent years, with the outrages rise of prices and the formation of high inflation in the country, people are reluctant to pay taxes and as a result motivation of rent-seeking from the government's tax revenues has enhanced. The purpose of this study is to investigate the effect of inflation on rent-seeking from tax revenues in Iran's economy. To achieve this goal, a new Keynesian Dynamic Stochastic General Equilibrium (DSGE) model has been purposed which considered the realities of Iran's economy and involved sectors of household, business, oil, government and central bank during period of 1991-2020. After extracting the equations of economic agents, the model has been processed in Dynare software. The simulated results indicate that the increase in prices has led to an increase in rent-seeking from the government's tax revenues which is consistent with the theoretical foundations of the economy and the reality observed in the country. Since the increase in rent-seeking from tax revenues leads to the reduction of public resources of the government budget, budget deficit, and a reduction in non-oil production and employment in the country, therefore, it is suggested that the country's economic policies should be implemented in order to control prices and limit the space for rent-seeking.

کلیدواژه‌ها [English]

  • inflation
  • Rent-seeking
  • Tax Revenues
  • Iran's economy

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پژوهشنامه اقتصاد کلان Macroeconomics Research Letter
دوره 19، شماره 42
تیر 1403
صفحه 115-138

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سابقه مقاله

  • تاریخ دریافت: 25 اردیبهشت 1403
  • تاریخ بازنگری: 14 خرداد 1403
  • تاریخ پذیرش: 06 تیر 1403

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