شناسایی عوامل پیشایندی و پیامدی مدل اکوسیستم زنجیره تامین چابک مالیات بر ارزش افزوده

با توجه به اهمیت و نقش مالیات در چرخه ی اقتصاد کشور، در این پژوهش به دنبال طراحی مدل اکوسیستم مالیاتی هستیم. هدف این پژوهش ارائه الگویی از عوامل پیشایندی و پیامدی مدل اکوسیستم مالیات بر ارزش افزوده است که موجب چابکی زنجیره تامین می شود.این پژوهش کیفی بوده و از لحاظ هدف بنیادین است. همچنین بر حسب روش گردآوری داده ها از نوع تحقیقات میدانی محسوب می  شود. جامعه آماری پژوهش اساتید دانشگاه، کارکنان ادارات حسابرسی مالیاتی و مدیران ارشد اداره مالیات در کشور هستند. ابزار جمع آوری اطلاعات در این پژوهش مصاحبه نیمه ساختاریافته بود. در این پژوهش از نمونه گیری نظری استفاده گردید و تعداد حجم نمونه با توجه به اشباع نظری 10 نفر بوده است. برای اعتبارسنجی مدل نیز از روش دلفی فازی استفاده گردید و در این بخش 16 نفر به عنوان نمونه در نظر گرفته شد و با توجه به نتایج بدست آمده شاخص های شناسایی شده در بخش کیفی مورد تایید قرار گرفت.مطابق با نتایج پژوهش دو دسته از تم ها اصلی کشف شدند.گروه اول، تم های اصلی که به عنوان عوامل پیشایندی یا تاثیرگذار بر ایجاد اکوسیستم مالیات بر ارزش افزوده شناسایی شده اند و گروه دوم نیز شامل تم های اصلی که به عنوان عوامل پیامدی یا تاثیرپذیر شناسایی شده اند. با توجه به نتایج مدل پیشایندی و پیامدی اکوسیستم مالیاتی، عواملی مانند کاهش هزینه های مالیاتی، فرهنگ مالیاتی خوداظهاری و کاهش فرار مالیاتی می تواند از پیامدهای مهم طرح ریزی اکوسیستم مالیاتی باشد. 

identifying the antecedent and consequential factors of the value added tax agile supply chain ecosystem model

introduction: an ecosystem is a set of interconnected entrepreneurial actors, institutions and business processes that come together formally and informally, to connect and mediate optimal performance in the localentrepreneurial environment and monitor the performance of the system. this model consists of several layers that coexist and evolve simultaneously.considering the importance and role of tax in the economic cycle of the country, in this research we are looking for the design of the tax ecosystemmodel. therefore, considering that the title of the research is to identify the antecedent and consequential factors of the value added tax agile supply chain ecosystem model, therefore the two main goals of this research are to identify the antecedent factors of the value added tax agile supply chainecosystem model and to identify consequence factors of the agile supply chain ecosystem model of value added tax. research methodology: this research is considered as qualitative research with theme analysis method, which in terms of purpose is in the category ofbasic research in terms of the method of data collection, it is in the category of exploratory-inductive research. the statistical population of the research is university professors, employees of tax audit offices and senior managersof tax administration in the country. the data collection tool in this studywas a semi-structured interview. before conducting the interview with theexperts, necessary arrangements were made regarding the possibility ofconducting the interview as well as the time and place of conducting theinterview through phone calls and face-to-face visits. theoretical samplingwas used in this research. theoretical sampling is a type of targeted samplingthat helps the researcher in creating or discovering theories or concepts that have been proven to be theoretically related to the developing theory. sincesampling continued until reaching theoretical saturation, the number ofsample members was determined at the end of qualitative data collection, and10 people formed the sample members of this qualitative research. and dueto its semi-structured nature, other questions could be proposed accordingto the answers and in order to clarify the meaning of the answers provided.at the end of each interview session, the interviewees were asked to addanything else for the plan. qualitative data analysis in this research was doneusing theme analysis. the theme analysis process begins when the analystconsiders patterns of meaning and topics that have potential appeal. thisanalysis involves a continuous back-and-forth between data sets and codedsummaries, and analysis of the data that emerges. writing the analysis startsfrom the very first stage. in general, there is no unique way to begin learningabout theme analysis. it should be noted that by reviewing the researchliterature and mining background, gaps were identified and the interviewprotocol was designed in line with them.findings: since the two main goals of the research were to identify theconsequent factors (influencing factors) and antecedent factors (results andfunctions), for this reason, the relevant coding for the interviews was focusedin order to achieve the goals of the research. for this reason, the output of thetheme analysis section is divided into two categories of consequential factorsand antecedent factors, and at the end, two groups of factors were identifiedas the main themes. first group is not applying long-term tax exemptions,reducing obstacles regarding tax collection, electronic tax, amendingineffective laws and regulations, removing unnecessary exemptions,decisions and related activities by policymakers, social responsibility,creating motivational factors and increasing tax culture