تبیین جامعه‌‌شناختی فرهنگ مالیاتی بر مبنای واکاوی نظام معنایی مودیان مالیاتی در شهر اصفهان: رویکردی ترکیبی

پژوهش حاضر با هدف تبیین جامعه‌شناختی فرهنگ مالیاتی مودیان ازطریق واکاوی نظام معنایی آنها دربارۀ پدیدۀ مالیات انجام شده است. روش پژوهش از نوع ترکیبی و راهبرد اکتشافی متوالی است. در مرحلۀ کیفی پژوهش از روش نظریۀ زمینه‌‌ای (رویکرد سیستماتیک) و در مرحلۀ کمی از روش پیمایش استفاده شد. جامعۀ مطالعه‌شده، مودیان مالیاتی شهر اصفهان است. تعداد نمونه در مرحلۀ کیفی پژوهش 30 نفر و در مرحلۀ کمی 440 نفر است. شیوۀ نمونه‌‌گیری در مرحلۀ کیفی، هدفمند نظری و در مرحلۀ کمی، طبقه‌‌ای نسبی است. برای تحلیل داده‌‌ها در مرحلۀ کیفی از شیوۀ کدگذاری و در مرحلۀ کمی از رویکرد مدل‌‌‌سازی معادلۀ ساختاری واریانس‌‌محور استفاده شده است. یافته‌‌های مرحلۀ کیفی پژوهش نشان‌دهندۀ شکل‌‌گیری نظام معنایی مودیان مالیاتی دربارۀ پدیدۀ مالیات پیرامون تعدادی مقولۀ عمده و یک مقولۀ هسته به نام «مطالبه‌‌گری نامتوازن» است. یافته‌‌های مرحلۀ کمی پژوهش بیان‌کنندۀ این است که میانگین متغیر فرهنگ مالیاتی در جامعۀ آماری پژوهش پایین‌‌تر از حد متوسط است. متغیرهای مستقل پژوهش در حد نسبتاً بالایی توان تبیین واریانس متغیر فرهنگ مالیاتی را دارند و در الگوی تجربی پژوهش متغیرهای نظام‌‌مندی مالیات، اعتماد متقابل کنشگران، عدالت مالیاتی و کارآمدی مصارف مالیاتی به‌طور مستقیم، متغیرهای شفاف‌بودن قوانین مالیاتی و اقتدارگرایی مالیاتی به‌طور غیرمستقیم و متغیرهای انصاف مالیاتی و سلامت اقتصادی مسئولان به‌طور مستقیم و غیرمستقیم بر فرهنگ مالیاتی مودیان اثر می‌‌گذارند.

Sociological Explanation of Tax Culture Based on Investigation of Taxpayer’s Meaning System in Isfahan City: A Mixed Method Approach

Introduction The relationship between culture and economy or in the other words, economic culture is one of the most important issues of contemporary economic sociology. In recent decades, due to the tax system deficiencies that are largely rooted in cultural affairs, tax culture and its related factors attract the attention of economists and economic and financial sociologists. In this regard, the present study considering the tax culture as a construction that has a meaning for taxpayers and this meaning has the ability of forming, continuity and change. This research sought to rummage the meaning system of taxpayers about the tax and then present the grounded theory of tax culture to determine the coordinates of tax culture, assign weight and size of its related factors and present a sociological explanation of tax culture and its related factors.   Material & Methods The research methodology was a mix method, exploratorysequential strategy and a taxonomy development model. In the qualitative phase, the method of grounded theory (systematic approach) was used and in the quantitative phase, a survey approach was used. The study population consisted of tax payers in Isfahan. The sample size was 30 taxpayers at the qualitative phase and 440 taxpayers at the quantitative phase. Purposive theoretical sampling method was used at the qualitative phase and stratified sampling was used at the quantitative phase. The data collection technique was indepth interview in the qualitative phase and questionnaire in the quantitative phase. To analyze the data, coding method (open coding, axial coding and selective coding) and also the analytic tool of the paradigm was used in the qualitative phase and variancebased structural equation modeling (SEM) approach was used in the quantitative phase.   Discussion of Results & Conclusions The results of the qualitative phase indicate the formed of a meaning system for taxpayers in regard to the phenomenon of tax regarding some major issues in the form of a paradigmatic model including three dimensions of conditions, actions/interactions and consequences. According to the study results, in the dimension of conditions, it includes causal conditions (tax systemization, transparency of tax laws  and tax authoritarianism), contextual conditions (procedural fairness of tax,  mutual trust of actors) and interventional conditions (tax justice, economic health of authorities and tax expenditure efficiency), in the dimension of actioninteraction (tax as a common interest, tax as duty and forcebased compliance) and in the dimension of consequences (taxpayers’ dissatisfaction, Nontransparency of economic activity, strengthening the shadow economy) that have been formed around a core category called "unbalanced claiming". The findings of the quantitative phase show that tax culture in the population of the research is lower than the average. Independent variables have relatively high power for explaining the variance of tax culture.  Tax systemization, mutual trust of actors and tax justice, directly, and transparency of tax laws and tax authoritarianism, indirectly affect the tax culture. Also the variables of procedural fairness of tax and economic health directly and indirectly effect on the tax culture. Finally, integrating the results in two qualitative and quantitative phases in the form of MetaInference suggests that the inferences of the two phases are compatible with each other. In other words, according to the research strategy (exploratorysequential), the inferences of the quantitative phase confirm the inferences of the qualitative phase. The results of two phases (qual quan) of research imply that tax is formed and sustained around the mutual claiming between government and economic actors. For this claiming it is essential to pay attention to “interest” as a basis of most theoretical and empirical explanations in the fields of economic and financial sociology.