دوره 34، شماره 60 - ( 1402 )
جلد 34 شماره 60 صفحات 165-133 |
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Ezzati Shourghouli A, Zeinalzadeh M, Isavi H. Predicting the effect of connecting the transaction of card readers to the system of the tax affairs organization in increasing the collection of the tax affairs organization of West. J Tax Res 2024; 34 (60) :133-165
URL: http://taxjournal.ir/article-1-2341-fa.html
URL: http://taxjournal.ir/article-1-2341-fa.html
عزتی شورگلی احمد، زینال‌زاده شیخ سرمست مهتاب، عیسوی هیرو. پیشبینی اثر وصل شدن تراکنش دستگاه کارتخوانها به سیستم سازمان امور مالیاتی در افزایش وصولی سازمان امور مالیاتی استان آذربایجان غربی. پژوهشنامه مالیات. 1402; 34 (60) :133-165
1- ، ahmetezzati@gmail.com
چکیده: (550 مشاهده)
مطالعه حاضر به پیشبینی اثر وصل شدن تراکنش دستگاه کارتخوانها به سیستم امور مالیاتی در میزان افزایش وصولی سازمان امور مالیاتی استان آذربایجان غربی در سال 1401 پرداخته است. مطالعه حاضر با پیشبینی درآمدهای مالیاتی استان آذربایجان غربی براساس آمار منتهی به اسفند سال 1400 به بررسی این موضوع پرداخته است که چنانچه درآمدهای مالیاتی استان آذربایجان غربی روندی همانند روند سالهای قبل را داشت و دستگاه کارتخوانها به سیستم امور مالیاتی وصل نمیشد، مقدار وصولی این سازمان به چه میزانی میرسید، درحقیقت اختلاف این پیشبینی با مقدار واقعی آن، نشان میدهد که با وصل شدن کارتخوانها به سیستم امور مالیاتی، مقدار وصولی این سازمان تا چه میزانی افزایش یافته است. مطالعه حاضر بدین منظور و با استفاده از دادههای ماهانه درآمدهای مالیاتی استان آذربایجان غربی طی سالهای 1384 الی 1401 و با به کارگیری سه الگوی فضا حالت، چرخشی مارکوف و آریما نشان داد که مالیات ستانی مبتنی بر عملکرد تراکنش دستگاه کارتخوانها، مقدار درصد تحقق کل درآمدهای مالیاتی استان آذربایجان غربی در سال 1401 را تقریباً 32 درصد افزایش داده است. همچنین اثر این طرح بر افزایش درصد تحقق درآمد مالیات بر شرکتها، مالیات بر درآمد اشخاص حقیقی، مالیات بر ثروت و مالیات غیر مستقیم استان آذربایجان غربی در سال 1401 به ترتیب برابر با 29، 11، 6 و 65 درصد بود است. از سویی طبق پیشبینی کل درآمدهای مالیاتی استان آذربایجان غربی در سال 1402 انتظار میرود حداقل 117 و حداکثر 130 درصد از درآمدهای مصوب، تحقق یابند.
کلمات کلیدی: مالیات، کارتخوانها، آذربایجان غربی، فضا حالت، چرخشی مارکوف.
کلمات کلیدی: مالیات، کارتخوانها، آذربایجان غربی، فضا حالت، چرخشی مارکوف.
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