معرفی مدل رتبه‌بندی مودیان مالیاتی در ایران

رتبه بندی مودیان مالیاتی ابزاری موثر در مدیریت تمکین مالیاتی مودیان و صرفه جویی در زمان و هزینه وصول مالیات است که در یک سازمان مالیاتی مدرن از اهمیت و اولویت خاصی برخوردار می باشد. اگرچه درمواد قانونی (97) و( 219) در قانون            مالیات های مستقیم برای ارزیابی مودیان مواردی در نظر گرفته است، اما تاکنون به دلیل عدم وجود شاخص های مشخص، کفایت لازم برای رتبه بندی کلیه مودیان مالیاتی حاصل نشده است. از این رو در این مقاله به معرفی معیارهادر چهار دسته : تکالیف مودیان، عملکرد مودیان، معیارهای مالی و معیار کلان پرداخته شده و برای هر یک از معیارها شاخص هایی معرفی شده است. در نهایت، به منظور انجام رتبه بندی مودیان حقوقی با استفاده از 24 شاخص، از روش سلسه مراتبی استفاده شده است. پس از معرفی تسهیلات مورد نظر برای مودیان دارای رتبه های برتر، از بینش های علوم رفتاری (به شکل تلنگر) برای ارتقای سطح تمکین  آنها استفاده خواهد شد. 

introducing the taxpayer ranking model in iran

taxpayer ranking is an effective tool in managing taxpayer compliance and saving time and tax collection costs, which is of particular importance and priority in a modern tax organization. although there are articles (97 and 219) in the iranian direct tax act for assessing taxpayers, so far, due to the lack of specific indicators, the necessary adequacy for ranking all taxpayers has not been achieved. therefore, this article introduces the desired criteria and indicators, and then the appropriate technique for ranking taxpayers. the introduced indicators are divided into four categories: taxpayer duties, functional, financial, and macro criteria. in addition, the analytical hierarchy process will be used to perform the ranking. finally, the analytic hierarchy process (ahp) method is used to rank legal entities using 24 indicators. after introducing the desired facilities to taxpayers with superior ratings, behavioral science insights (nudge) will be used to improve their compliance level.introductionin the next section, the problem and importance of ranking taxpayers will be explained. the background of the research, the theoretical foundations, and the method of conducting it will be examined in the following sections. on the theoretical foundations, we will introduce the indicators under study in detail, and the mathematical model for estimating the weights of the indicators will be explained. the method of reflecting the ranking using behavioral sciences and classifying taxpayers will be explained in the sixth section of this article. incentives and facilities for superior taxpayers, necessary implementation requirements, conclusions, and suggestions will also be examined in the following sections. finally, the sources used and appendices used in the present article are given.theoretical foundations and research methodsto rank taxpayers, taxpayers are classified into business taxpayers (group one, group two, and group three) and legal entities (manufacturing, distribution, and trading companies, services, and investment). - taxpayer obligations criteria•fulfillment of the obligations of the law on store terminals and the taxpayer system (the taxpayer is not subject to the crimes subject to article 22 of the relevant law) (according to the date of approval of the law on facilitating taxpayer obligations for the implementation of the law on store terminals and the taxpayer system);•taxpayers have submitted tax returns for the last three years ending with the year under review within the legally prescribed period. for vat payers, it is also mandatory to submit vat returns for all vat periods within the aforementioned period•the finalization of the performance tax for the last three years ending with the year under review, based on the approval of the assessment form or agreement with the tax administration, or self-declaration•no case of income concealment was issued to the taxpayer or a supplementary assessment form for him (subject to article 227 of the tax code) concerning the performance of the last three years ending with the year under review•the taxpayer has no debt in the “web-based debtors collection and enforcement system.•the taxpayer is not present in the group of high-risk taxpayers based on the risk management index determined by the organization.- performance criteriathe ratio of declared profit to declared sales in the last submitted return; the ratio of total performance tax penalties to the final performance tax in the last three years ending with the year under review;•the ratio of total performance tax debt to the total final performance tax and related penalties in the last three years ending with the year under review;•ratio of declared performance tax to determined performance tax in the last three years ending with the year under review;•ratio of declared value-added tax to determined value-added tax in the last three years ending with the year under review;•ratio of total value-added tax debt of previous years to total determined value-added tax and related penalties in the last three years ending with the year under review;•ratio of total performance tax penalties (value-added) to determine value-added tax in the last three years ending with the year under review.- financial criteria•current ratio (total current assets divided by total current liabilities);•cash ratio;•debt ratio (total liabilities divided by total assets);•total asset turnover ratio (operating income divided by the average of total assets at the beginning and end of the period);•profit to sales ratio (net profit divided by operating income);•return on equity ratio;•capital (rial) (ratio of the taxpayer’s capital to the largest taxpayer’s capital in that group);•cash flow (rial) (ratio of the cash balance at the end of the year for each taxpayer to the largest cash balance at the end of the year in the group in which the taxpayer operates);•current ratio (total current assets divided by total current liabilities).- macro measurenumber of employees (ratio of the number of employees of a taxpayer to the maximum number of employees of the taxpayer in the category in which it operates).research methodin this article, considering the goal of the “taxpayer ranking” project, which is to assign points to all taxpayers and rank them, as well as the existence of 4 categories of criteria and 24 specified indicators, we will use the analytic hierarchy process method to show the importance of the weight of each criterion.how the ranking results are reflected by taxpayersafter ranking all taxpayers according to the groups previously described in the previous section (5), they are divided into five categories according to the total score level of the taxpayers in each group: a+, a, b, c, d. initially, as will be explained in detail in the next section, facilities are considered for taxpayers with the highest a+ rating. if a taxpayer is not in the first four categories, they will be in category d.- using nudgein the next stage, behavioral science insights will be used to optimize the ranking process and increase taxpayer performance for better compliance in the continuation of the project.following the concept of the nudeg and to achieve the goal of improving taxpayer compliance, the ranking of each taxpayer is indicated in the final tax slip with a specific color for each category, and in this context, explanations will be provided to further inform taxpayers about increasing their ranking and its possible consequences in financial processes. these results also indicate which categories of taxpayers need more attention to fulfill their duties.conclusionthe results obtained in the process of identifying superior taxpayers and those with higher scores as well as taxpayers with low scores are important because carrying out this project annually and updating taxpayer information will not only be effective in increasing tax revenues but will also play a significant role in the process of validating financial transactions and taxpayer activity in the country’s economic network. it is worth noting that we have faced some limitations in conducting this research, including such research is being conducted for the first time not only at the national and tax affairs organization levels but also in the surveys conducted for researchers, it has not been seen that this study has been conducted with such dimensions in the world, therefore, due to the novelty and lack of such studies, as well as the breadth of tax laws, the researchers of this project have repeatedly discussed and exchanged opinions with experts in determining the final indicators to clarify the indicators. the next limitation in this research is the use of behavioral theories, especially the shift in the tax administration, which will be carried out for the first time not only in the tax administration and in this office, but it can be confidently admitted that it will be carried out for the first time at the level of the ministry of economic affairs and finance. another limitation that will exist in the process of conducting the research is access to all the desired data for the determined indicators. currently, with the help of the deputy for information technology of the tax administration, the use of an extensive database of taxpayers has been provided, which is being updated according to the increasing needs of different parts of the organization. however, we have interacted with the relevant department many times in order to explain the indicators and access the aforementioned data, but accessing older data will face more problems due to the lack of centralized data. therefore, in terms of implementation, we are facing new dimensions of the research.