پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 636 |
| تعداد مقالات | 9,327 |
| تعداد مشاهده مقاله | 67,936,977 |
| تعداد دریافت فایل اصل مقاله | 21,889,306 |
Investigating the components of the dynamic model in increasing tax revenue with a meta-synthesis approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 13، دوره 14، شماره 12، اسفند 2023، صفحه 159-174 اصل مقاله (2.19 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.29328.4127 | ||
| نویسندگان | ||
| Alireza Rostami1؛ Abbas Toloie Eshlaghy* 2؛ Reza radfar3 | ||
| 1Department of Management and Accounting, Roudehen Branch, Islamic Azad University, Roudehen, Iran | ||
| 2Department of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 3Head of Technology Management Department Azad University, UAE Branch | ||
| تاریخ دریافت: 25 آبان 1401، تاریخ بازنگری: 27 آذر 1401، تاریخ پذیرش: 12 بهمن 1401 | ||
| چکیده | ||
| The issue of increasing tax revenues and possible ways for this increase is an attractive issue for governments. Especially in a single product economy like Iran, whose main source of income is volatile and unpredictable oil income. Today, tax revenues play an important role in financing governments so that tax is considered as a legitimizing factor for a government. After introducing the presented models and classifying them, this research aims to investigate and identify the effective factors in increasing tax revenues and evaluating public trust and participation in the field of tax with a meta- synthesis approach. The main components of this dynamic model include economic, cultural factors and political factors. Then, in order to better understand the variables affecting this relationship and understand the existing dynamics, a model has been presented for evaluating trust and public participation in the field of tax using the approach of system dynamics modeling and drawing causal-loop diagrams (CLD). Finally, the simulation has been done by Vensim software. Three basic scenarios for increasing the main components and one scenario for simultaneous increase of all the main components were analyzed as levers of the model. The simulation results indicate the positive effect of economic factors on trust and public participation in the field of tax. The point is that the effect of economic factors is greater when all simultaneous components are applied. | ||
| کلیدواژه‌ها | ||
| system dynamics؛ trust and public participation؛ tax؛ scenario | ||
| مراجع | ||
|
[1] A. Azizi Mehr, A. Veisi and F. Kasbi, Investigating the economic and non-economic factors affecting taxpayers tax compliance, Second Ann. Conf. Econ. Manag. Account., Ahvaz, Shahid Chamran University, Khuzestan Industry, Mining and Trade Organization, 2017. [2] M. Dayton and J.J. Weinberk, Dynamic modeling of environmental systems, Springer Science & Business Media, 1999. [3] F. Farokhizadeh, A. Toloui Ashlaghi, R. Radfar and N. Shoja, Measuring the readiness of small and medium production companies to enter e-commerce, Ind. Manag. Quart. 14 (2019), no. 47, 90–102. [4] M.H. Imani Khoshkho and T. Amirmostofian, Promotion of tax culture and its effect on expanding the tax umbrella and identifying new taxpayers, Negah Danesh Pub., Tehran, 2017. [5] M. Izad Bakhsh, P. Ghiyashi, M. Sohrabi and M. Eslami, Investigating effective factors in public trust and participation in paying taxes, 7th Nat. Conf. Manag. Econ. Account., 2016. [6] S. Jafari, P. Saidi and A. Barzegar Khandoozi, Effective factors on the compliance culture of taxpayers of Golestan tax administrations, Int. Conf. New Direct. Manag. Econ. Account., Tabriz, East Azerbaijan Representative Industrial Management Organization, 2015. [7] M. Masihi, A. Mohammad Nejad Aali Zamini, Investigating the effective factors on tax culture from the point of view of taxpayers and tax experts of the general department of value added tax of Tehran, Cultural Manag. 9 (2015), no. 1(consecutive 27), 29–45. [8] R. Mohdali and J. Pope, The influence of religiosity on taxpayers’ compliance attitudes, Account. Res. J. 27 (2014), no. 1, 71–91. [9] M. Nedaei and G. Ramzgooyan, Effectiveness of spiritual leadership and organizational justice on the commitment and administrative integrity in Iranian national tax administration, Trans. Data Anal. Soc. Sci. 3 (2021), no. 1, 1–13. [10] B. Nerre, The concept of tax culture, Proc. Ann. Conf. Tax. Minutes Ann. Meet. Nat. Tax Assoc. 94 (2001), 288–295. [11] V. Radaev, Informal institutional arrangement and tax evasion in the Russian economy, Economic Sociology State University, Moscow, 2001. [12] Z. Rahmani, Identifying and prioritizing factors affecting the increase of electronic tax payment using the multicriteria decision-making approach (MCDM), Master’s thesis, Rajah Institute of Higher Education, Faculty of Human Sciences, 2021. [13] A.A. Rastegar and Z. Sharei, The relationship between reward management system and employee performance and motivation, Trans. Data Anal. Soc. Sci. 2 (2020), no. 1, 36–44. [14] F. Sadegh, Examining the executive effects of value added tax law in increasing or decreasing tax evasion of natural and legal persons, Master’s thesis, Accounting field, Dana Institute of Higher Education, Accounting Department, 2021. [15] M. Salehi, S. Parvizi Fard and M. Ostovar, The effect of tax culture factors on tax compliance among taxpayers, Tax Res. J. (2014), no. 23, 186–214. [16] M.N. Sharafat and R. Moshrefi, Simulation of gas production from Iran’s independent fields using Hubert’s theory: A system dynamic model, Energy Econ. 8 (2010), no. 30, 63–95. [17] V.U. Trivedi, M. Shehata and S. Mestelman, Attitudes, incentives, and tax compliance, Canadian Tax J. 52 (2005), 29–61. [18] S.K.R. Zaidi, C.D. Henderson and G. Gupta, The moderating effect of culture on e-filing taxes: evidence from India, J. Account. Emerg. Econ. 7 (2017), no. 1, 134–152. | ||
|
آمار تعداد مشاهده مقاله: 43,448 تعداد دریافت فایل اصل مقاله: 13,450 |
||