دوره 33، شماره 66 - ( 1404 )
جلد 33 شماره 66 صفحات 140-106 |
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asgari H, moridian A, havasbeigi F. Financial Inclusion and the Shadow Economy: A Case Study of Countries. J Tax Res 2025; 33 (66) :106-140
URL: http://taxjournal.ir/article-1-2406-fa.html
URL: http://taxjournal.ir/article-1-2406-fa.html
عسگری حشمت اله، مریدیان علی، هواس بیگی فاطمه. شمول مالی و اقتصاد سایه: مطالعه موردی کشورهای منطقه منا. پژوهشنامه مالیات. 1404; 33 (66) :106-140
حشمت اله عسگری*1 
، علی مریدیان2 ، فاطمه هواس بیگی3
، علی مریدیان2 ، فاطمه هواس بیگی3
1- دانشگاه ایلام ، h.asgari@ilam.ac.ir
2- دانشگاه ارومیه
3- دانشگاه اومیه
2- دانشگاه ارومیه
3- دانشگاه اومیه
چکیده: (260 مشاهده)
اندازه اقتصاد سایه در تمامی اقتصادهای با سطوح درآمدی مختلف همواره معضلی جدی بوده و اثرات نامطلوب قابل توجهی بر توسعه آنها داشته است. از این رو همه کشورها با انجام اقدامات مختلف سعی در مدیریت و کاهش اندازه اقتصاد سایه داشتهاند. اقتصاد سایه پدیدهای است که زندگی بخش زیادی از جمعیت جهان به ویژه جمعیت کشورهای در حال توسعه را تحت تأثیر قرار میدهد. در این شرایط صاحبان شرکتها و بنگاهها عدم دسترسی به منابع مالی را دلیل اصلی ترجیح راههای غیررسمی برای تامین مالی خود ذکر کنند. همچنین فعالیت‌های غیررسمی ممکن است درآمدهای مالیاتی دولت و در نتیجه در دسترس بودن خدمات اجتماعی را نیز تضعیف کند، علاوه بر این توسعه بخش غیر رسمی اقتصاد در کشور منجر به نرخهای مالیاتی بالاتر در بخش رسمی برای جبران کمبود درآمدهای مالیاتی خواهد شد. به دلیل پتانسیل بالای شمول مالی برای کاهش فعالیت‌های اقتصادسایه، این موضوع با هدف توسعه پایدار در دستور کار اغلب کشورها قرار گرفتهاست. در این مقاله رابطه بین اقتصادسایه و شاخص شمول مالی بررسی خواهد شد. برای این منظور پانلی از کشورها متشکل از 14 کشور عضو منطقه منا با اطلاعات سالانه طی سال‌های 2004 الی 2020 مورد استفاده قرار گرفت و با استفاده از تکنیک‌های مختلف اقتصادسنجی بررسی گردید. نتایج مطالعه نشان داد که شمول مالی به کاهش اندازه اقتصاد سایه کمک قابل توجهی خواهد کرد. همچنین شمول مالی در دسترس بودن اعتبار برای گروه‌های آسیب‌پذیر و بنگاه‌های کوچک و متوسط را افزایش داده و مشارکت آنها در اقتصاد غیررسمی را کاهش خواهد داد.
فهرست منابع
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