fa رابطه شادی و تمایل به پرداخت مالیاتی: آیا افراد شادتر تمایل بیشتری به پرداخت مالیات دارند؟ اقتصادی Economic پژوهشي Research <strong><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">چکیده</span></span></span></strong><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;"></span></span></span><br> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">مهم‌ترین</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">منبع</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">تأمین</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">درآمد</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">دولت در ایران‌</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">درآمدهای</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">حاصل</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">از</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">صادرات</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">نفت</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">خام</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">و</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">فراورده‌های</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">حاصل</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">از</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">آن</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">است.</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">در</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">لایحه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">برنامه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">ششم</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">توسعه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">بر</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">کاهش</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">وابستگی</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">بودجه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">دولت</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">به</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">نفت</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">و</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">افزایش</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">سهم</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">مالیات</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">تأکید</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">شده</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">تا</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">منابع</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">کسب</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">درآمد</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">مالیاتی</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">افزایش</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">یابد. رویکرد</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">جدید</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">دولت</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">در</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">رابطه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">با</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">افزایش</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">درآمدهای</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">مالیاتی،</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">تغییر</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">تمایل</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">به</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">پرداخت</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">مالیات</span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;"> در</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">جامعه</span></span></span> <span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">است که خود</span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;"> از عوامل متعددی تأثیر می‌پذیرد. </span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">استان خوزستان در سال1394 و پس از آن توانسته است با کسب جایگاه دوم کشوری </span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">(</span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">پس از تهران) در پرداخت مالیات، درآمد سرشاری را عاید دولت نماید. این افزایش چشمگیر در پرداخت مالیات می‌تواند به عوامل متنوعی بستگی داشته باشد و شاید شادی مؤدیان مالیاتی یکی از این عوامل باشد. شادی </span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;">عامل اثر‌گذاری است که در تحقیقات پیشین توجه کمتری به آن شده است</span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;"> و در عین حال یکی از محرک‌های درونی افراد است که می‌تواند در کنار سایر عوامل، تمایل به پرداخت مالیاتی آنها را متأثر کند. در این مطالعه با استفاده از چهار نوع رگرسیون خطی و روش حداقل مربعات معمولی اثر شادی بر تمایل به پرداخت مالیاتی فعالان بخش خصوصی اهواز (مرکز استان خوزستان) در سال 1396 برآورد شده است. نتایج نشان داد که اثر شادی بر تمایل به پرداخت مالیاتی به لحاظ آماری معنی‌دار است اما از لحاظ اقتصادی تأثیر آن کوچک اما مثبت است.</span></span></span><span style="color:black;"><span style="font-family:b mitra;"><span style="font-size:12.0pt;"></span></span></span><br> &nbsp; The main source of government revenue in Iran is revenue from crude oil and its products export. In the Sixth Development Plan bill, the government&#39;s emphasis on reducing the dependency of the state budget on oil and increasing the tax share to increase the tax revenue sources. The new government&#39;s approach to increasing tax revenues is a change in the taxpayers&rsquo; willingness to pay taxes in the community, which is influenced by several factors. In 1394, Khouzestan province has been able to pay revenue to the state by acquiring a second-place state (after Tehran) in paying taxes. This dramatic increase in tax revenues can depend on a variety of factors, and perhaps the happiness of taxpayers is one of those factors. Happiness is a factor of influence that has received less attention in previous research, and at the same time it is one of the intrinsic stimuli of individuals that can, along with other factors, affect the tendency to tax them. In this study, using four types of linear regression and ordinary least squares method, the effect of happiness on taxpayers&#39; interest in Ahvaz private sector (Khuzestan province) is estimated in 1396. The results showed that the effect of happiness on the desire to pay taxes is statistically significant, but economically, its impact is small but positive. شادی, تمایل به پرداخت مالیاتی, معمای فردگرایی, اقتصاد رفتاری Happiness, Willingness to Pay Tax, Individualistic Paradox, Behavioral Economics 7 24 http://taxjournal.ir/browse.php?a_code=A-10-1496-2&slc_lang=fa&sid=1 Amir Hossein Montazer Hojat امیرحسین منتظر حجت a.hojat@scu.ac.ir 10031947532846006578 10031947532846006578 Yes Assistant Professor of Economics, Shahid Chamran University of Ahwaz, (Corresponding Author Masoud Khodapanah مسعود خدا پناه Khodapanah@scu.ac.ir 10031947532846006579 10031947532846006579 No Associate Professor of Economics, Shahid Chamran University of Ahwaz Hasan Farazmand حسن فرازمند hfarazmand@scu.ac.ir 10031947532846006580 10031947532846006580 No Associate Professor of Economics, Shahid Chamran University of Ahwaz Hamideh Delphi حمیده دلفی , hamidehdelphi@gmail.com 10031947532846006581 10031947532846006581 No MA of Economics, Shahid Chamran University of Ahwaz