بررسی میزان تاثیرپذیری درآمدهای مالیاتی از متغیرهای قانونی پس از اجرای سیاست هدفمندسازی یارانه‌ها در استان خراسان رضوی

گسترش و تنوع فعالیت‎های اقتصادی و همچنین نقش فزاینده دولت‎ها در ایجاد و گسترش خدمات عمومی، تامین اجتماعی و گسترش تعهدات دولت در عرصه‎های اقتصادی و اجتماعی و تلاش در جهت تحقق رشد اقتصادی و توزیع عادلانه درآمد، پرداخت و دریافت مالیات را به امری مهم و تاثیرگذار تبدیل کرده است. قانون هدفمندکردن یارانه‌ها بخش زیادی از فعالیت‌های اقتصادی را در کشور، از لحاظ ماهیت فعالیت‌ها به‌روز می‌کند. در این مقاله با استفاده از نظرات کارشناسان و متخصصان مالیاتی و نیز تکیه بر آمار موجود و تدوین پرسشنامه، به تشخیص مسیرهای تاثیرگذاری طرح هدفمندی یارانه‎ها بر تغییر ترکیب مالیاتی استان خراسان رضوی پرداخته شده است و اثرات این تغییر در سال 1392، مورد بررسی قرار گرفته است. نتایج به دست آمده نشان می‌دهد در صورت اعمال قانون هدفمندسازی یارانه‌ها، تغییراتی قابل‌ملاحظه‌ای در سهم مالیات‌ها صورت نگرفته است. مهم‌ترین عامل اثرگذار بر میزان مالیات بر درآمد، که بزرگ‌ترین اثر مستقیم و اثر کل بر میزان مالیات بر درآمد را داراست، متغیرهای قانونی بوده‌اند؛ به‌عبارت‌دیگر عواملی همچون ضعف قوانین و مقررات، بخشنامه‌ها و دستورالعمل‌ها، وجود معافیت‌های قانونی گسترده، عدم گسترش نظام مالیات بر ارزش‌افزوده و روش تشخیص علی‌الراس باعث کاهش مالیات بر درآمد می‌گردند.

Evaluation of the Impact of Legal Variables on Tax Revenues after the Implementation of purposivism subsidies Policy in Khorasan Razavi

Extended AbstractAs one of the most important and basic economic development tools, the targeted subsidies plan (reforming relative prices system of subsidized revenue) can play a major role in clarifying and making competitive the business environment, increasing the efficiency of government programs and policies, modifying consumption patterns, efficient allocation of resources and facilities and production factors, establishing the justice in the distribution of government support, etc. Thus, selection and determination of qualified individuals and target groups is a necessary condition for target attainment.Methodology For the purpose of the study, the following question was posed:Whether the targeted subsidies plan could affect the combination of tax?The statistical population included aware and clear sighted people about factors affecting tax income including experts of the tax organization. The statistical sle consisted of 35 persons and the method of sle selection was random sling. After collecting questionnaires, data analysis was performed using SPSS software package. Given that the studied variable in this research is measured based on an interval scale, the following relations may be used to determine the sle size: Where, r is the upper bound of the relative error determined previously, N is the size of population, S and are population’s parameters (error coefficient is and confidence coefficient in level of 99% is equal to ). The required sle size for each group of statistical population was obtained as the table below.Table1: population and sle sizesGroupPopulation sizeParameter estimation from initial sleFinal sle sizemeanStandard deviationTaxes on revenues353.140.9228The questionnaire queried the effectiveness of various factors on the amount of tax on revenue.Validity of the QuestionnaireValidity means that the provided tool to what extent measure the considered specific concept (Secaran, 2001). The questionnaire used in this research has been validated according to theoretical foundations and the opinion of experts, intendants and advisers. Reliabilityof the QuestionnaireIn order to calculate Cronbach alpha, it is firstly required that the variance of scores of each subset of questions be calculated and then the total variance be determined. Then by replacing them into the following formula the value of the Cronbach alpha will be obtained: Where, k is the number of subsets of questionnaire or questions of questionnaire is the variance of kth question and is the total variance.Thus, Cronbach alpha reflected the amount of positive correlation of the members of a set with eachotherTable2: Cronbach alpha coefficientRowQuestionnaireCronbach alpha coefficient1Taxes on revenues0.818Results and discussion In order to get familiar with the manner of answers provided to the questionnaire and the significance level of each test, we firstly, using frequency tables, checked the answers and then, using tstudent significance test, checked the mean of answers so that a clear result was obtained about the view of respondents on each question.Table3. reports the results of evaluating frequency percentage of provided answers to independent variable questions (Taxes on revenue)(%)rowFactorIncrease so muchincreaseDo not changedecreaseDecrease so much1Decreased export3.67.135.753.602Increased import7.440.718.529.63.73Decreased production 07.43.76325.94Increased prices general level7.738.519.226.97.75budget deficit 17.928.617.928.97.16Income redistribution7.757.719.211.53.87Economic nonstability10.714.310.746.417.98Increased interest rate11.515.415.442.315.49International sanctions10.714.310.739.32510Decreased sale revenues10.73.67.157.121.411Increased costs (the cost of production inputs and distribution costs)7.110.710.753.617.912Tendency to nonproductive and nonstandard jobs and activities (the growth of nonformal economy)3.621.417.942.914.313The existence of bargaining opportunity for unions3.632.117.946.4014The lack of trust on government and public sector and organization’s performance011.111.159.318.515The false culture of tax evasion011.111.155.622.216Lack of declaring real incomes by the taxpayer at the time of diagnosis007.761.530.817Simplification of the financial system (with emphasis on reducing compliance costs and encouraging selfdeclaration)21.45017.910.7018shortage of skilled labor0014.360.72519Lack of transparency and aggregating the information of the taxpayer03.610.771.414.320Mechanization of declaration, detection and collection17.971.4.3.67.1021Lack of information flow from the tax organization to taxpayers011.129.659.3022Lack of financial and judicial support for organization’s personnel03.73.170.425.923Organizational features011.16.374.114.8.24Unsuitable performance of tax auditors03.811.569.215.425Weakness of regulations, circulars and instructions03.87.757.730.826The existence of broad legal exemptions03.67.153.635.727Failure to extend the value added tax system5.708.618.617.128On the head detection method8.634.325.728.62.929Introducing a new tax base (such as value added, total income, so on)17.151.425.75.70Now, after tstudent test and understanding the relationship between research variables, we draw path analysis diagrams to understand the direct and indirect effects of dependent and independent variables. Path analysis of variables studied in this research question can be seen in Graph 1 below. Graph 1: Path analysis of research variables (Taxes on revenue)