دوره 32، شماره 58 - ( 1402 )
جلد 32 شماره 58 صفحات 74-48 |
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Farajzadeh Z, Nazari M. The Consequences of Agricultural Tax. J Tax Res 2023; 32 (58) :48-74
URL: http://taxjournal.ir/article-1-2297-fa.html
URL: http://taxjournal.ir/article-1-2297-fa.html
فرج زاده زکریا، نظری محمدرضا. پیامدهای دریافت مالیات از بخش کشاورزی. پژوهشنامه مالیات. 1402; 32 (58) :48-74
1- ، zakariafarajzadeh@gmail.com
چکیده: (580 مشاهده)
این مطالعه با هدف ارزیابی اثر دریافت مالیات از کشاورزی بر متغیرهای کلان، تولید زیربخش‌‌ها و رفاه خانوارها صورت گرفت. برای دستیابی به هدف یادشده از الگوی تعادل عمومی مبتنی بر ماتریس حسابداری اجتماعی استفاده شد. یافته‌‌ها نشان داد که دریافت 20 درصد مالیات بر زمین و منابع طبیعی کشاورزی بیش از ۵ درصد درآمدهای مالیاتی دولت را افزایش میدهد اما بر سایر متغیرها اثر ناچیزی دارد. هم‌‌چنین مشخص شد اگر سطح مالیات بر ارزش‌‌افزوده (تولید) ۱۵ درصد انتخاب شود درآمدهای مالیاتی دولت حدود ۱۵ درصد (بیش از 20 درصد) افزایش خواهد یافت اما تولید ناخالص داخلی اندکی کم‌‌تر از 2 درصد (بیش از 2/3) کاهش و قیمت‌ها بیش از 2/3 درصد (حدود 4) افزایش خواهد یافت. اعمال سناریو مالیات بر ارزش افزوده 15 درصد نشان داد تولید برخی از‌بخش های کشاورزی بیش از ۱۰ درصد کاهش و تولید در‌بخش‌های غیرکشاورزی عمدتاً کم‌‌تر از ۳ درصد افزایش می‌‌یابد. در سناریوی مالیات بر تولید نیز همین الگوی تغییر تولید مشاهده می‌‌شود. در سطح مالیات ۱۵ درصد برای زمین و منابع طبیعی کشاورزی، رفاه خانوارهای روستایی اغلب بیش از ۴ درصد کاهش خواهد یافت در حالی‌‌که رفاه خانوارهای شهری اندکی افزایش نشان میدهد. در سناریو مالیات ۱۵ درصد بر ارزش‌‌افزوده، رفاه خانوارهای روستایی اغلب 9-7 و خانوارهای شهری 5-4 درصد کاهش نشان میدهد. دریافت همین میزان مالیات از تولید محصولات کشاورزی رفاه خانوارهای روستایی را عموماً بین ۱۰ تا ۱۲ درصد کاهش میدهد در حالی‌‌که برای خانوارهای شهری این دامنه حدود نصف مقادیر به‌‌دست‌‌آمده برای خانوارهای روستایی است.
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