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دوره 31، شماره 60 - ( 1402 )                   جلد 31 شماره 60 صفحات 73-41 | برگشت به فهرست نسخه ها


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Sayad Zomorrodi H, Hamidi N, Irajpour A. Identifying The Antecedent and Consequential Factors of the Value added Tax Agile Supply Chain Ecosystem Model. J Tax Res 2024; 31 (60) :41-73
URL: http://taxjournal.ir/article-1-2340-fa.html
صیادزمردی حسن، حمیدی ناصر، ایرج پور علیرضا. شناسایی عوامل پیشایندی و پیامدی مدل اکوسیستم زنجیره تامین چابک مالیات بر ارزش افزوده. پژوهشنامه مالیات. 1402; 31 (60) :41-73

URL: http://taxjournal.ir/article-1-2340-fa.html


1- ، na.hamidi1965@gmail.com
چکیده:   (1278 مشاهده)
با توجه به اهمیت و نقش مالیات در چرخه ی اقتصاد کشور، در این پژوهش به دنبال طراحی مدل اکوسیستم مالیاتی هستیم. هدف این پژوهش ارائه الگویی از عوامل پیشایندی و پیامدی مدل اکوسیستم مالیات بر ارزش افزوده است که موجب چابکی زنجیره تامین می شود.این پژوهش کیفی بوده و از لحاظ هدف بنیادین است. همچنین بر حسب روش گردآوری داده ها از نوع تحقیقات میدانی محسوب می  شود. جامعه آماری پژوهش اساتید دانشگاه، کارکنان ادارات حسابرسی مالیاتی و مدیران ارشد اداره مالیات در کشور هستند. ابزار جمع آوری اطلاعات در این پژوهش مصاحبه نیمه ساختاریافته بود. در این پژوهش از نمونه گیری نظری استفاده گردید و تعداد حجم نمونه با توجه به اشباع نظری 10 نفر بوده است. برای اعتبارسنجی مدل نیز از روش دلفی فازی استفاده گردید و در این بخش 16 نفر به عنوان نمونه در نظر گرفته شد و با توجه به نتایج بدست آمده شاخص های شناسایی شده در بخش کیفی مورد تایید قرار گرفت.مطابق با نتایج پژوهش دو دسته از تم ها اصلی کشف شدند.گروه اول، تم های اصلی که به عنوان عوامل پیشایندی یا تاثیرگذار بر ایجاد اکوسیستم مالیات بر ارزش افزوده شناسایی شده اند و گروه دوم نیز شامل تم های اصلی که به عنوان عوامل پیامدی یا تاثیرپذیر شناسایی شده اند. با توجه به نتایج مدل پیشایندی و پیامدی اکوسیستم مالیاتی، عواملی مانند کاهش هزینه های مالیاتی، فرهنگ مالیاتی خوداظهاری و کاهش فرار مالیاتی می تواند از پیامدهای مهم طرح ریزی اکوسیستم مالیاتی باشد.
 
متن کامل [PDF 755 kb]   (460 دریافت)    
نوع مطالعه: پژوهشي | موضوع مقاله: مدیریتی
دریافت: 1402/11/30 | پذیرش: 1402/12/10 | انتشار: 1402/12/10

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