جلد 0 - ویژه نامه سیزدهمین همایش سیاستهای مالی و مالیاتی ایران
جلد 0 - ویژه نامه سیزدهمین همایش سیاستهای مالی و مالیاتی ایران صفحات 79-57 |
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Alizadeh M, Salarvand B. Identifying Factors Influencing the Effective Implementation of Capital Gains Tax. J Tax Res 2024; https://doi.org/10.61186/taxjournal.0.53
URL: http://taxjournal.ir/article-1-2367-fa.html
URL: http://taxjournal.ir/article-1-2367-fa.html
علیزاده محمد، سالار وند بهار. شناسایی عوامل مؤثر بر اجرای اثربخش مالیات بر عایدی سرمایه. پژوهشنامه مالیات. 1402;
1- ، bahar.salarvand@gmail.com
چکیده: (698 مشاهده)
مالیات بر عایدی سرمایه به عنوان یک ابزار مهم در سیاست های مالیاتی دارای اهمیت و ضرورت های بسیاری است که به شکلهای مختلف بر اقتصاد و جامعه تاثیر میگذارد. برخی از اهمیتها و ضرورتهای مالیات بر عایدی سرمایه عبارتند از: تامین منابع مالیاتی، تنظیم نقش مالیات در توزیع درآمد، تحریک سرمایهگذاری، کنترل و تنظیم بازارهای مالی، عدالت مالیاتی، توازن میان مالیات و سرمایهگذاری. بنابراین توجه به اهمیت اجرای مالیات برعایدی سرمایه به عنوان یکی از مهمترین پایههای مالیاتی ضروری است. این پژوهش، به بررسی عوامل موثر بر اجرای اثربخش مالیات بر عایدی سرمایه با استفاده از روش نقشه شناخت فازی پرداخته است. در این روش ابتدا با نظرخواهی از خبرگان آشنا با موضوع عوامل موثر شناسایی میشوند و بعد از اشباع نظری، پرسشنامهای به شکل ماتریس روابط که تعداد سطر و ستون آن برابر با تعداد مولفههای شناسایی شده میباشد تشکیل میگردد و در اختیار خبرگان قرار میگیرد. سپس بر اساس امتیازات داده شده تاثیرگذاری و تاثیرپذیری هر عامل مشخص میشود و در نهایت بر اساس اطلاعات داده شده نقشه روابط ارائه میگردد.
نوع مطالعه: پژوهشي |
موضوع مقاله:
مدیریتی
دریافت: 1403/2/12 | پذیرش: 1402/12/10 | انتشار: 1402/12/10
دریافت: 1403/2/12 | پذیرش: 1402/12/10 | انتشار: 1402/12/10
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