تاثیر احیای ماده 169 مکرر قانون مالیات‌های مستقیم بر اختلاف و پرهیز مالیاتی

هدف: احیای ماده 169 مکرر قانون مالیات‌های مستقیم شرکت‌ها را مکلف نمود خرید و فروش‌های خود را در قالب گزارش‌های فصلی در سامانه سازمان امور مالیاتی بارگذاری نمایند. این پژوهش با هدف بررسی تاثیر احیای ماده 169 مکرر قانون مالیات‌های مستقیم بر اختلاف و پرهیز مالیاتی شرکت‌های مشمول و غیرمشمول این ماده قانونی به اجرا در آمده است.  روش: روش گردآوری داده‌ها، روش اسنادکاوی و استفاده از بانک‌های اطلاعاتی و روش تحلیل داده‌ها از نوع استنباطی است و نرم افزارهای به کار رفته جهت تخمین الگوها مینی تب و استتا هستند. جهت آزمون فرضیه‌ها از آماره تی زوجی و رهیافت تفاوت در تفاوت‌ها استفاده شده است. در این راستا 135 شرکت در دو گروه مشمول و غیرمشمول در سال‌های 1390 و 1391 مورد مطالعه قرار گرفته‌اند.  یافته‌ها: یافته‌های پژوهش نشان می‌دهد احیای ماده 169 مکرر قانون مالیات‌های مستقیم تاثیر معناداری بر کاهش اختلاف‌های مالیاتی داشته و نیز باعث کاهش معنادار پرهیز مالیاتی شرکت‌ها شده است. به علاوه میزان تاثیر بر شرکت‌های مشمول در مقایسه با غیرمشمول تفاوت معناداری داشته است.  نتیجه‌گیری: با احیای ماده 169 مکرر قانون مالیات‌های مستقیم اختلاف‌ها و پرهیزهای مالیاتی شرکت‌های مشمول کاهش یافته است. همچنین شرکت‌هایی که مشمول این ماده قانونی نبوده‌اند، بر اثر تعامل در محیط اقتصادی تحت تاثیر قرار گرفته و اختلاف و پرهیز مالیاتی آنها کاهش یافته ولی احیای ماده قانونی مذکور بر گروه غیرمشمول تاثیر غیرمستقیم و متفاوتی داشته است.

Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance

Object: The revival of Article 169 of the Direct Taxes Code is an important tax development in recent years in Iran. According to this article, taxpayers are required to upload their sale and purchase information in the form of quarterly reports on the website of the Tax Administration. The implementation of this article as a tax program aims to improve the quality of the tax system. If successful, the tax difference and tax avoidance of Iranian companies are expected to decrease. Meanwhile, some companies are not covered by this legal article. But Article 169 may have had an indirect effect on them. This study aims to investigate the effect of reviving the Article 169 of the Direct Taxes Code on tax difference and tax avoidance of companies subjected and nonsubjected by this legal article.  Method: Data was collected using the document extraction method and reference to the database and then analyzed by Minitab and Stata software. To test the research hypotheses, paired tstatistics, and differences in differences approach were used. Changes in tax codes in an economic society directly affect the companies that are subject to those codes. At the same time, the nonsubjected part of the community may be indirectly affected by the program because of its interactions with the subjected part. In this study, to differentiate the effects of the program in the subjected section in comparison with the nonsubjected section of the society, the difference in difference estimator has been used. A sample of 135 companies was studied in the two groups of subjected and non subjected in 2011 and 2012. Results: The findings showed that the revival of Article 169 of the direct tax code has significant effects on reducing tax differences and significant effects on reducing corporate tax avoidance. Also, the impacts on the subjected companies were significantly different from non subjected companies.  Conclusion: The results show that the tax gap between the subjected and nonsubjected groups has decreased since the implementation of Article 169 of the Direct Taxes Code. In other words, the financial relationships and interactions between subjected and nonsubjected companies have been such that the reduction of the tax differences has expanded from subjected to nonsubjected. But this decrease is significantly different between the two groups. In other words, the implementation of the program has not created the same differences between the subjected and nonsubjected groups. The findings indicate that the intensity of the impact of the revival of Article 169 of the Direct Taxes Code was greater in the subjected group than in the nonsubjected group. The results also show that tax avoidances have decreased in both groups of subjected and nonsubject companies. Research results show that the reduction of tax avoidance has not been similar for the two groups. In other words, both groups are affected by the implementation of the program, but there is a significant difference between the results of differences between the two groups.