دوره 34، شماره 60 - ( 1402 )                   جلد 34 شماره 60 صفحات 198-167 | برگشت به فهرست نسخه ها


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1- ، alin110@atu.ac.ir
چکیده:   (847 مشاهده)
یکی از موضوعات مهم در طراحی مالیات بر مجموع درآمد اشخاص حقیقی تعیین نرخ­ها و نصاب­های مالیاتی است. هدف از این مقاله استخراج چارچوب بهینه مالیات بر جمع درآمد از نظر نرخ‌ها و نصاب‌های مالیاتی و ارزیابی آثار آن است. برای این منظور از روش شبیه‌سازی خرد استفاده شده است که مبتنی بر داده­های فردی است. داده‌های مورد نیاز با استفاده از طرح درآمد و هزینه خانوار مرکز آمار ایران در سال 1396 به دست آمده است. با فرض تأمین مقدار مشخصی درآمد مالیاتی برای دولت، مقادیر مربوط به نرخ­های مالیاتی، بازه­های درآمدی، کسورات، معافیت پایه و مازاد، و یارانه به افراد کم درآمد به نحوی تعیین شده است که بهترین آثار بر حسب ضریب جینی و درجه تصاعدی بودن نظام مالیاتی حاصل شود. یافته‌های این مطالعه نشان می‌دهد که با معرفی مالیات بر جمع درآمد می‌توان ضمن حفظ درآمدهای مالیاتی دولت و پرداخت مالیات منفی (یارانه) [s1] به دهک‌های کم‌درآمد، برابری افقی (که با ضریب جینی اندازه‌گیری می‌شود) و برابری عمودی (که با درجه‌ تصاعدی‌بودن سنجیده می‌شود) را به میزان قابل توجهی بهبود داد.

 [s1]یارانه
متن کامل [PDF 681 kb]   (134 دریافت)    
نوع مطالعه: پژوهشي | موضوع مقاله: مدیریتی
دریافت: 1402/12/1 | پذیرش: 1402/12/10 | انتشار: 1403/2/1

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