other طراحی مدل تحلیل تفسیر ساختاری عوامل مؤثر بر فرار مالیات بر درآمد اشخاص حقوقی مدیریتی Management پژوهشي Research <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مالیات، انتقال بخشی از درآمدهای شرکت به دولت و یا بخشی از سود فعالیت</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">های اقتصادی است که نصیب دولت می گردد. بر اساس نظریه نمایندگی و با وجود عدم تقارن اطلاعاتی بین مؤدیان مالیاتی و دولت، به طور طبیعی شرکت ها سعی می کنند از پرداخت مالیات فرار کنند. از سوی دیگر دولت ها با توجه به محدودیت های موجود در تلاشند با شناسایی مؤدیان مالیاتی پرریسک، مطابق قوانین و مقررات، مالیات حداکثری را وصول کنند و پژوهشگران این حوزه نیز به دنبال شناسایی عوامل مؤثر بر فرار مالیات بر درآمد اشخاص حقوقی هستند. هدف این پژوهش شناسایی و اولویت بندی این عوامل می باشد. </span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">این</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">پژوهش</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">برای</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">شناسایی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">معیارها</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">بیان</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">روابط</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">بین</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">معیارها،</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">پس</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مطالعه</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">ادبیات</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">پژوهش</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">های مرتبط</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مصاحبه</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">با</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">خبرگان حوزه فرار مالیاتی،</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">تکنیک</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">غربالگری</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">فازی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">سپس</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مدل</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">سازی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">ساختاری تفسیری</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">(</span></span><span dir="LTR"><span style="font-family:Times New Roman,serif;"><span style="font-size:12.0pt;">ISM</span></span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;">)</span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;"> تحلیل</span></span> <span dir="LTR"><span style="font-family:Times New Roman,serif;"><span style="font-size:12.0pt;">MICMAC</span></span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">استفاده</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">شد.</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">پس</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">تحلیل</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">داده</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">ها،</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیرها</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">هشت</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">سطح</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مختلف طبقه</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">بندی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">شدند</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">با</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">توجه</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">به روابط</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">گراف</span></span> <span dir="LTR"><span style="font-family:Times New Roman,serif;"><span style="font-size:12.0pt;">ISM</span></span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">ترسیم</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">شد. پس</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">تحلیل</span></span> <span dir="LTR"><span style="font-family:Times New Roman,serif;"><span style="font-size:12.0pt;">MICMAC</span></span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیرها</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">سه گروه</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیرهای</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مستقل</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">یا</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">کلیدی،</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">ارتباطی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">وابسته</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">قرار</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">گرفتند</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">هیچ</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیری</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">گروه متغیرهای خودگردان</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">قرار</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">نگرفت. تعیین</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">روابط</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">بین</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیرها</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">نوع</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">متغیرها</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">می</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">تواند</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">درک</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">بهتر</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">موضوع</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">اتخاذ تصمیمات</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مناسبی</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">مسأله </span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;">فرار مالیات بر درآمد اشخاص حقوقی</span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;"> منجر</span></span> <span style="font-family:B Mitra;"><span style="font-size:12.0pt;">گردد</span></span><span style="font-family:B Mitra;"><span style="font-size:12.0pt;">.</span></span><span dir="LTR"><span style="font-family:B Lotus;"><span style="font-size:12.0pt;"></span></span></span> Taxation is the transfer of a part of the company&rsquo;s profits to the government. According to the representation theory and despite of the information asymmetry between taxpayers and the government, companies naturally try to evade tax payments. On the other hand, governments, due to the existing limitations, are trying to collect maximum taxes by identifying high-risk taxpayers in accordance with the laws and regulations, and researchers in this field are also seeking to identify the factors affecting income tax evasion of legal persons. The aim of this study is to identify and prioritize these factors. In this study, fuzzy screening technique and interpretive structural modeling (ISM) analysis were used to identify the criteria and express the relationships between the criteria, after studying the literature of related researches and interviewing experts in the field of tax evasion. After analyzing the data, the variables were classified in eight different levels and drawn according to the ISM graph relationships. After MICMAC analysis, variables were divided into three groups of independent or key variables, communication and dependent, and no variables were placed in the self-governing variables group. Determining the relationships between variables and types of variables can lead to the better understanding of the subject and making appropriate decisions in the issue of income tax evasion of legal persons. اولویت بندی, تکنیک غربالگری فازی, فرار مالیات بر درآمد, مؤدیان مالیاتی پرریسک, مدل سازی ساختاری تفسیری Prioritization, Fuzzy Screening Technique, Income Tax Evasion, High Risk Taxpayers, Interpreting Structural Modeling 83 108 http://taxjournal.ir/browse.php?a_code=A-10-1843-3&slc_lang=other&sid=1 Amin Bolouri امین بلوری aminboluori.63@gmail.com 10031947532846008469 10031947532846008469 No Mohammad Moradi محمد مرادی moradimt@ut.ac.ir 10031947532846008470 10031947532846008470 Yes Hamidreza Yazdani Yazdani حمیدرضا یزدانی hryazdani@ut.ac.ir 10031947532846008471 10031947532846008471 No