پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 673 |
| تعداد مقالات | 9,831 |
| تعداد مشاهده مقاله | 69,826,821 |
| تعداد دریافت فایل اصل مقاله | 49,180,122 |
Strategic analysis of taxation factors on social justice | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 13، دوره 16، شماره 10، دی 2025، صفحه 131-140 اصل مقاله (619.92 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33812.5042 | ||
| نویسندگان | ||
| Mohsen Masoudi1؛ Mousa Rahimi* 2 | ||
| 1Department of Public Administration, Sari Branch, Islamic Azad University, Sari, Iran | ||
| 2Department of Management, Shiraz Branch, Islamic Azad University, Shiraz, Iran | ||
| تاریخ دریافت: 26 اسفند 1402، تاریخ پذیرش: 31 اردیبهشت 1403 | ||
| چکیده | ||
| Taxation systems across most countries often employ a progressive scale to levy taxes on individuals. However, over the past two decades of the 21st century, the level of tax progression has notably declined, marked by a reduction in the number of tax rates. This shift can be attributed to the propagation of liberal ideologies that emerged in the mid-20th century. The taxation of individuals' income can be structured under either a progressive or a flat scale of rates. However, there remains no consensus in economic theory regarding the preferable scale to adopt. In the context of a dynamic market environment with inflationary pressures, it may be prudent to link personal income tax rates not solely to absolute income levels but also to factors such as a household's subsistence level or its budget under comfortable circumstances. This proposed model of personal income tax, featuring a progressive scale, is particularly pertinent for urban centers with populations of up to 20 million people. Under this model, the tax burden for low-wage workers would increase by a modest US \$4.7 compared to the prevailing 13%. Similarly, the tax burden for medium-income earners would rise by US \$ 57.8, while for highly-paid individuals, it would increase by US \$ 372.9. Implementing this model holds the promise of substantially augmenting regional budget revenues while simultaneously narrowing the income disparity between high- and low-paid workers within the economy. This strategic approach to taxation underscores its potential to contribute to greater social justice and economic equilibrium. | ||
| کلیدواژهها | ||
| Taxation؛ individuals؛ social equality؛ progressive taxation rates؛ state budget؛ tax؛ economy | ||
| مراجع | ||
|
[1] K.A. Aastveit, G.J.J. Natvik, and S. Sola, Economic uncertainty and the effectiveness of monetary policy, Norges Bank Working Paper 17, Available at SSRN: https://ssrn.com/abstract=2353008, (2013). [2] R.G. Akhmadeev, Impact of tax burden on the country’s investments, J. Appl. Econ. Sci. 11 (2016), no. 5, 992–1002. [3] R.G. Akhmadeev, O.A. Bykanova, and A.A. Agapova, Tax regulation of investment processes in economics, Azimuth Sci. Res.: Econ. Admin. 5 (2016), no. 3, 38–41. [4] O. Anku-Tsede, A. Amankwaa, and A. Amertowo, The concept of social justice and a growing economy: Mimics from a colony, Afr. J. Bus. Manage. 9 (2015), no. 15. [5] A. Ashta, Public governance considerations in taxation of human capital: Efficiency, equity and justice, Available at SSRN: https://ssrn.com/abstract=1003133, (2006). [6] L.D.C. Bolanos Bolanos, Tax justice as principle constitutional in the social state of law, Rev. Derecho 48 (2017), 54–81. [7] C. Carpinella, Credit Access Guarantees a Public Asset Between State and Market, KPMG Advisory SpA, 2011. [8] E. Cassirer, Rousseau, Kant, Goethe, Two Essays by Ernst Cassirer, Harper & Row, 1945. [9] C. Chapman and S. Ward, Managing Project Risk and Uncertainty: A Constructively Simple Approach to Decision Making, John Wiley & Sons, 2002. [10] C. Delmotte and N. Cowen, The mirage of mark-to-market: Distributive justice and alternatives to capital taxation, Critic. Rev. Int. Soc. Politic. Phil. 25 (2022), no. 2, 211–234. [11] S. Dusarduijn and H. Gribnau, Balancing conflicting conceptions of justice in taxation, Available at SSRN: https://ssrn.com/abstract=3749951, (2020). [12] G. Haberler, Multiplier effects of a balanced budget: Some monetary implications of Mr. Haavelmo’s paper, Econometrica (pre-1986) 14 (1946), no. 2, p. 148. [13] D. Mair and R. Damania, A post Keynesian approach to the incidence of taxation, Recent Dev. Post-Keynesian Econ. 8 (1992), 123–142. [14] R.N. McKean, The Keynesian framework and money income, Amer. Econ. Rev. 40 (1950), 620–622. [15] J.A. Mirrlees, An exploration in the theory of optimum income taxation, Rev. Econ. Stud. 38 (1971), no. 2, 175–208. [16] T. Mott, A Kaleckian view of new Keynesian macroeconomics, In: New Keynesian Economics/Post Keynesian Alternatives, Routledge, 2013, pp. 262–272. [17] T. Mott and G. Caudle, The role of the rentier in Keynes’s and Kaleki’s conceptions of capitalism, Soc. Concept 7 (1995), no. 1, 83. [18] T. Mott and E. Slatiery, Tax incidence and macroeconomic effects in a Kaleckian model when profits finance affects investment and prices may respond to taxes, J. Post Keynesian Econ. 16 (1994), no. 3, 391–410. [19] V.S. Osipov, O.A. Bykanova, R.G. Akhmadeev, M.E. Kosov, A.V. Bogoviz, and V.M. Smirnov, External debt burden and its impact on the countries’ budgetary policy, J. Appl. Econ. Sci. 12 (2017), no. 2, 342. [20] J.A. Robinson, R. Torvik, and T. Verdier, Political foundations of the resource curse, J. Dev. Econ. 79 (2006), no. 2, 447–468. [21] S. Ruane, M.L. Collins, and A. Sinfield, The centrality of taxation to social policy, Soc. Policy Soc. 19 (2020), no. 3, 437–453. [22] U. Selen and E. Karas, The relationship between social welfare and taxation in the context of welfare economics: Evaluation of Turkish revenue tax, Bus. Econ. Res. J. 9 (2018), no. 4, 979–993. [23] O.V. Shmaliy and L.A. Dushakova, Contractual forms of agreement between the bodies of the executive, Eur. Res. Stud. J. 20 (2017), no. 1, 276–283. [24] I. Skackauskiene and J. Valentinovi, Research of the taxation justice and the social responsibility, Mokslas–Lietuvos Ateitis/Sci.–Future Lithuania 8 (2016), no. 2, 171–181. [25] A. Smith, An Inquiry into the Nature and Causes of the Wealth of Nations, William Porter, 1793. [26] N.G. Theriou, Strategic management process and the importance of structured formality, financial and nonfinancial information, Eur. Res. Stud. J. 18 (2015), no. 2, 3–28. | ||
|
آمار تعداد مشاهده مقاله: 268 تعداد دریافت فایل اصل مقاله: 126 |
||