پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 621 |
| تعداد مقالات | 9,140 |
| تعداد مشاهده مقاله | 67,436,614 |
| تعداد دریافت فایل اصل مقاله | 7,964,323 |
آزمون اثرات نامتقارن بار مالیاتی و تولید بر اقتصاد سایه و برآورد حجم اقتصاد زیرزمینی | ||
| مدلسازی اقتصادسنجی | ||
| مقاله 4، دوره 9، شماره 3 - شماره پیاپی 35، مهر 1403، صفحه 107-137 اصل مقاله (1.02 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22075/jem.2024.32471.1891 | ||
| نویسندگان | ||
| امین فولادوند1؛ منیژه هادی نژاد* 2؛ تیمور محمدی3؛ نارسیس امین رشتی4 | ||
| 1دانشجوی دکترای اقتصاد، واحدتهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران | ||
| 2استادیار گروه اقتصاد، واحدتهران مرکزی، دانشگاه آزاداسلامی، تهران، ایران | ||
| 3استاد گروه اقتصاد، دانشگاه علامه طباطبایی، تهران، ایران | ||
| 4استادیار گروه اقتصاد، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران | ||
| تاریخ دریافت: 07 دی 1402، تاریخ بازنگری: 22 تیر 1403، تاریخ پذیرش: 27 تیر 1403 | ||
| چکیده | ||
| مقاله حاضر به تبیین اثرگذاری نامتقارن بار مالیاتی و تولید بر اقتصاد سایه ایران با استفاده از مدل غیرخطی NARDL برای سال‌های 1354-1400 می‌پردازد. در این تحقیق برای برآورد حجم اقتصاد زیرزمینی از رهیافت تانزی تابع تقاضا (پول) بهره گرفته شده است. شاخص اقتصاد زیرزمینی در ایران طی دوره مورد بررسی فراز و نشیب‌هایی دارد و این‌روند در سال‌های 1354تا 1396 افزایشی بوده است. در سال‌های اخیر با توجه بیشتر به موضوع درآمدهای مالیاتی، شفافیت مالیاتی و کاهش درآمدهای نفتی دولت، حجم اقتصاد زیرزمینی روند نزولی خود را طی کرده است. همچنین مطابق نتایج مدل، اثرات نامتقارن مثبت و منفی بار مالیاتی منجر به کاهش نسبت حجم پول به نقدینگی می‌شود که نتیجه آن افزایش در حجم اقتصاد زیرزمینی می‌باشد. نرخ‌های مالیات بالا و بار مالیاتی از مهمترین علل افزایش حجم اقتصاد زیرزمینی محسوب می‌شوند. نرخ مالیات و بار مالیاتی بیشتر منجر به افزایش فعالیت در بخش اقتصاد زیرزمینی می‌شود که به نوبه خود حجم اقتصاد زیرزمینی را افزایش خواهد داد. در زمان افزایش بار مالیاتی ناشی از افزایش نرخ مالیات، افراد سریع‌تر به سمت اقتصاد زیرزمینی پیش می‌روند، ولی احتمالاَ کاهش بار مالیاتی، تاثیر اندکی بر اقتصاد زیرزمینی خواهد گذاشت. برای حل مشکل اقتصاد زیرزمینی، یکی از مهمترین راه حلها که در این تحقیق مورد بررسی قرار گرفت، رشد و توسعه بخش تولید است. دولت باید برنامهریزی مستمر جهت بهبود و رشد تولید داشته باشد و ادامه رشد تولید طی سالیان متمادی کاهش اقتصاد زیرزمینی را به همراه خواهد داشت. | ||
| کلیدواژه‌ها | ||
| بار مالیاتی؛ تولید؛ اقتصاد زیرزمینی؛ مدل غیرخطی NARDL | ||
| عنوان مقاله [English] | ||
| Testing the asymmetric effects of tax burden and production on the shadow economy and estimating the size of the underground economy | ||
| نویسندگان [English] | ||
| Amin Fooladvand1؛ manijeh hadinejad2؛ Teymour Mohammadi3؛ narsis amin rashti4 | ||
| 1PHD student of Economics, Central Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| 2Assistant professor of Economics, Central Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| 3Professor of economics, Allameh Tabatabaee University, Tehran, Iran. | ||
| 4Assistant professor of Economics, Central Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| چکیده [English] | ||
| The present article explains the asymmetric effect of tax burden and production on Iran's shadow economy using the NARDL nonlinear model for the years 2005-2021. In this research, the Tanzi approach of the demand function (money) has been used to estimate the size of the underground economy. The index of the underground economy in Iran has ups and downs during the period under review, and this trend has been increasing in the years 2014 to 2015. In recent years, paying more attention to the issue of tax revenues, tax transparency and the reduction of oil revenues of the government, the size of the underground economy has gone through its downward trend. Also, according to the results of the model, the asymmetric positive and negative effects of the tax burden lead to a decrease in the ratio of money to liquidity, which results in an increase in the volume of the underground economy. High tax rates and tax burden are one of the most important reasons for the increase in the size of the underground economy. A higher tax rate and tax burden will lead to increased activity in the underground economy sector, which in turn will increase the size of the underground economy. When the tax burden increases due to the increase in the tax rate, people move towards the underground economy faster, but the reduction of the tax burden will probably have a small impact on the underground economy. To solve the problem of the underground economy, one of the most important solutions that was examined in this research is the growth and development of the production sector. The government should have continuous planning for the improvement and growth of production and the continued growth of production for many years will result in the reduction of the underground economy. | ||
| کلیدواژه‌ها [English] | ||
| Tax burden, production, underground economy, NARDL nonlinear model | ||
| مراجع | ||
|
Azami, A., Nofarsti, M., & Arab Mazar, A. (2021). Investigating the asymmetric effects of factors affecting tax revenues in Iran with the quantile regression approach. Quarterly scientific research journal of quantitative economics, (published online) (In Persian)
Achim, M. V., Mirza, N., & Văidean, V. L. (2023). The asymmetric impact of tax burden structures on the shadow economy: a panel analysis of old and new European Union countries. Applied Economics Letters, 30(16), 2179-2188.
Abu Alfoul, M. N., Khatatbeh, I. N., & Jamaani, F. (2022). What Determines the Shadow Economy? An Extreme Bounds Analysis. Sustainability, 14(10), 5761.
Androniceanu, A., Gherghina, R., & Ciobănaşu, M. (2019). The interdependence between fiscal public policies and tax evasion. Administratie si Management Public, 32, 32-41.
Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.
Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, 100304.
Amoh, J. K. (2019). An estimation of the taxable capacity, tax effort and tax burden of an emerging economy: Evidence from Ghana. International Journal of Economics and Financial Issues, 9(3), 12.
Aghaei, A. M., & Madah M., (2019). Determining the optimal tax rate in Iran with an emphasis on value added tax. Tax research paper, 28(47), 75-108. (In Persian)
Asad allah Zadeh, S.R., Daman Keshideh, M., Hadinejad M., Karanejad Gh., & Momeni Wasalian, H. (2019). Determining the optimal value added tax rate based on the volume of the hidden economy. Tax research paper. 28(48), 60-33. (In Persian)
Asad allah Zadeh, S.R., Daman Keshideh, M., Hadinejad, M., Grainejad, Gh., & Momeni Vasalian, H. (2018), An attitude on the relationship between the tax burden and its effect on the hidden economy in Iran (an approach from the ARDL model). Financial Economics, 13(49), 132-152. (In Persian)
Alizadeh, H., and Ghaffari, F., (2012). Estimating the size of the underground economy in Iran and investigating the factors affecting it. Financial Economics (Financial Economics and Development), 7(25), 31-69. (In Persian)
Beluri, A., Moradi, M., & Yazdani, H. (2019). Designing a tax evasion model based on income tax: a foundational data theory approach. Bi-Quarterly Journal of Government Accounting, 7(1), 9-30. (In Persian)
Blouri, A., Moradi, M., & Yazdani, H. (2020). Designing a structural interpretation analysis model of factors affecting income tax evasion of legal entities. Tax research paper. 29(49), 83-108. (In Persian)
Chen, Y., Chen, D., Wang, W., & Zheng, D. (2018). Political uncertainty and firms' information environment: Evidence from China. Journal of Accounting and Public Policy, 37(1), 39-64.
Dang, D., Fang, H. & He, M. (2019). Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. China Economic Review, 56, 101303.
Dell’Anno, R. & Davidescu, A. A., (2019). Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches. Economic Analysis and Policy, 63, 130-149.
Elbahnasawy, N. G. (2020). Democracy, political instability, and government tax effort in hydrocarbon-dependent countries. Resources Policy, 65, 101530.
Islam, A., Rashid, M. H. U., Hossain, S. Z., & Hashmi, R. (2020). Public policies and tax evasion: evidence from SAARC countries. Heliyon, 6(11), e05449.
Johnson, S., Kaufmann, D., McMillan, J., & Woodruff, C. (2000). Why do firms hide? Bribes and unofficial activity after communism. Journal of public economics, 76(3), 495-520.
Karazmoudeh, Y., Akbari Moghadam, B., E., Mirzapourbabajan, A., & Hadizadeh, A. (2020). Causal relationship between financial development and underground economy in Iran: MIMIC approach and Hsiao's causality. Financial Economics (Financial Economics and Development), 15(4), 165-185. (In Persian)
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax morale and international tax evasion. Journal of World Business, 55(3), 101052.
Mansoori, S. A., Farazmand, H., Ofgah, S. M., & Alizadeh, M. (1401). Structural modeling of the relationship between tax evasion and the hidden economy with the Panel MIMIC approach. Quarterly journal of researches and economic policies, 30 (103), 159-195.(In Persian)
Motalebi, M., Alizadeh, M., & Faraji Dizji, S. (2018). Estimating the shadow economy and tax evasion using government financial discipline variables. Scientific Research Quarterly of Quantitative Economics, 16(4), 69-100. (In Persian)
Mehrabi Boshrabadi, H., Kochzadeh, S., & Tabli, H., (2011). Does the shadow economy threaten economic growth? (Case study: Iran). Economic Research (Sustainable Growth and Development Research), 12(4), 181-198. (In Persian)
Mohammed, B., Amine, Z. A., & Driouche, D. M. (2021). Tax Revenues, Corruption and the Shadow Economy in Algeria: Using Asymmetric and Nonlinear Approach. Journal of Economic Sciences, Management & Commercial Sciences (JESMCS), 14(2).
Orsi, R., & Seip, K. L. (2023). Do Increased Tax Base and Reductions in the Underground Economy Compensate for Lost Tax Revenue Following a Tax Reduction Policy? Evidence from Italy 1982 to 2006. Economies, 11(7), 177.
Sanaipur, H. (2019). Identifying and prioritizing the factors affecting tax evasion in small and medium businesses from the perspective of the employees of the country's tax affairs organization: a mixed study. Tax research paper. 28(47), 7-30. (In Persian)
Zahid Irshad, Y., Atiqa, Q., & Abdulaziz, S.A.M., (2022). Financial inclusion, the shadow economy and economic growth in developing economies. Structural Change and Economic Dynamics Journal. 62, 613-621.
Wang, Y. K., & Zhang, L. (2023). Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan. Plos one, 18(3), e0281101. | ||
|
آمار تعداد مشاهده مقاله: 219 تعداد دریافت فایل اصل مقاله: 130 |
||