دوره 32، شماره 58 - ( 1402 )
جلد 32 شماره 58 صفحات 106-76 |
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Izadkhasadi H, Dezhpasand F, Alipour S. Investigating the Factors Affecting the Tax Coverage Index in Iran with an Emphasis on Oil Revenues. J Tax Res 2023; 32 (58) :76-106
URL: http://taxjournal.ir/article-1-2306-fa.html
URL: http://taxjournal.ir/article-1-2306-fa.html
ایزدخواستی حجت اله، دژپسند فرهاد، علی‌پور سامان. بررسی عوامل مؤثر بر شاخص پوشش مالیاتی در ایران با تأکید بر درآمدهای نفتی. پژوهشنامه مالیات. 1402; 32 (58) :76-106
1- ، h_izadkhasti@sbu.ac.ir .
چکیده: (435 مشاهده)
سهم درآمدهای مالیاتی در تأمین اعتبارات هزینه‌ای دولت که به عنوان شاخص پوشش مالیاتی شناخته می‌شود، همواره یکی از شاخص‌های مهم ارزیابی عملکرد نظام مالیاتی کشور بوده که می‌تواند نقش مؤثری در اقتصاد کشور در سطح کلان ایفا کند. تجربه نشان داده است که تأمین مالی بخش زیادی از اعتبارات هزینه‌ای از طریق درآمدهای ناپایدار نفتی در ایران، دولت را در شرایط تحریم و یا نوسان قیمت جهانی نفت با چالش اساسی همچون کسری بودجه روبه‌رو می‌کند. از این رو ضرورت تأمین اعتبارات هزینه‌ای دولت به وسیله درآمدهای مالیاتی هرچه بیشتر نمایان می‌شود؛ بنابراین، در این پژوهش به بررسی اثر عوامل مؤثر بر سهم درآمدهای مالیاتی در تأمین اعتبارات هزینه‌ای دولت با استفاده از روش خودتوضیح با وقفه‌های گسترده[1] در دوره زمانی 1400-1359 پرداخته شده است. نتایج برآورد مدل بیانگر این است که نسبت کسری بودجه دولت به اعتبارات هزینه‌ای اثر مثبت و معنی‌دار و سهم درآمدهای نفتی در تأمین اعتبارات هزینه‌ای دولت، سهم ارزش افزوده بخش کشاورزی در تولید ناخالص داخلی و درجه باز بودن اقتصاد اثر منفی و معنی‌دار بر شاخص پوشش مالیاتی دارند. همچنین شرایط ویژه مربوط به سال‌های جنگ تحمیلی نیز بر میزان شاخص مذکور اثر منفی داشته است.
[1]. Autoregressive Distributed Lag (ARDL)
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