Journal of Tax Research

fa تجزیه و تحلیل آثار سیاست مالی انقباضی در حوزه مالیات بر ارزش افزوده و شرکت ها در اقتصاد ایران Comparative Study of the Effects of Value Added Tax and Payroll tax on Iran's Economic Growth: Computable General Equilibrium (CGE) Model Approach اقتصادی Economic پژوهشي Research <div style="text-align: justify;">چکیده</div> <div style="text-align: justify;">دولتها برای دستیابی به اهداف اقتصاد کلان و حفظ آن از سیاستهای مالی و پولی استفاده میکنند. سیاستهای مالی شامل تغییر مالیاتها و مخارج دولت است. در مقاله حاضر به تجزیه و تحلیل آثار سیاست مالی انقباضی در حوزه مالیات بر ارزش افزوده و مالیات بر شرکتها در اقتصاد ایران پرداخته میشود. به این ترتیب که آثار افزایش نرخ مالیات بر ارزش افزوده و مالیات بر شرکتها بر متغیرهای کلان اقتصاد ایران شامل سرمایهگذاری، صادرات، درآمد دولت و رشد اقتصادی مورد بررسی قرار میگیرد. روش تحقیق از نوع کمّی  است. دادههای تحقیق برگرفته از بانک مرکزی ایران است و برای تجزیه و تحلیل آن از روش تعادل عمومی قابل محاسبه استفاده میشود. نتایج حاصل گویای آن است که سیاست مالی انقباضی در قالب مالیات بر ارزش افزوده نسبت به مالیات شرکتها نتایج بهتری برای اقتصاد ایران دارد. بنابراین به دولت پیشنهاد میشود که در صورت تصمیم به اجرای سیاست مالی انقباضی در قالب افزایش نرخ مالیات بر ارزش افزوده یا مالیات شرکتها، مالیات بر ارزش افزوده را انتخاب نمایند.</div> <ol> <li dir="RTL" style="text-align:justify; margin-right:9px; margin-bottom:8px"></li> <li style="margin-bottom:8px; text-align:justify">Ahmadi, O., Jahangiri Babadi, A. & Alemi, Kh. 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