طراحی مدل ارتقاء فرهنگ مالیاتی در ورزشکاران و مربیان حرفه ای ایران با رویکرد مدل سازی ساختاری تفسیری

ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ، ﻃﺮاﺣﯽ ﻣﺪل ارﺗﻘﺎی ﻓﺮﻫﻨﮓ ﻣﺎﻟﯿﺎﺗﯽ در ورزﺷﮑﺎران و ﻣﺮﺑﯿﺎن ﺣﺮﻓﻪ ای اﯾﺮان ﺑﺎ روﯾﮑﺮد ﻣﺪل ﺳﺎزی ﺳﺎﺧﺘﺎری ﺗﻔﺴﯿﺮی ism ﻣﯽ ﺑﺎﺷﺪ. ﭘﮋوﻫﺶ ﺑﻪ روش آﻣﯿﺨﺘﻪ ﮐﻤﯽ و ﮐﯿﻔﯽ اﻧﺠﺎم ﮔﺮدﯾﺪ. ﺟﺎﻣﻌﻪ آﻣﺎری ﭘﮋوﻫﺶ در ﺑﺨﺶ ﮐﻤﯽ را ﮐﻠﯿﻪ ورزﺷﮑﺎران و ﻣﺮﺑﯿﺎن ﺷﺎﻏﻞ در ﻟﯿﮓﻫﺎی ﺣﺮﻓﻪ ای اﯾﺮان ﺗﺸﮑﯿﻞ ﻣﯽ دادﻧﺪ ﮐﻪ ﺑﺎ روش ﻧﻤﻮﻧﻪ ﮔﯿﺮی ﻃﺒﻘﻪ ای ﺗﺼﺎدﻓﯽ ﺑﺮاﺳﺎس ﻓﺮﻣﻮل ﮐﻮﮐﺮان، ﺗﻌﺪاد45 ﻣﺮﺑﯽ و323 ورزﺷﮑﺎر در ﻣﺠﻤﻮع368 ﻧﻔﺮاﻧﺘﺨﺎب و در ﺑﺨﺶ ﮐﯿﻔﯽ، ﺗﻌﺪاد12 ﻧﻔﺮ از ﺧﺒﺮﮔﺎن ورزﺷﯽ و ﻣﺎﻟﯿﺎﺗﯽ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ آﻣﺎری ﺑﺮﮔﺰﯾﺪه ﺷﺪﻧﺪ. اﺑﺰار ﮔﺮدآوری داده ﻫﺎ، ﭘﺮﺳﺸﻨﺎﻣﻪ ﻣﺤﻘﻖ ﺳﺎﺧﺘﻪ ﺑﻮد ﮐﻪ ﺑﺎ روش ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ اﮐﺘﺸﺎﻓﯽ و ﺗﺄﯾﯿﺪی، رواﯾﯽ و ﭘﺎﯾﺎﯾﯽ آن ﻣﻮرد ﺗﺄﯾﯿﺪ ﻗﺮار ﮔﺮﻓﺖ و ﺟﻬﺖ ﻃﺮاﺣﯽ ﻣﺪل از روش ism اﺳﺘﻔﺎده ﮔﺮدﯾﺪ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻣﺒﯿﻦ ﺷﻨﺎﺳﺎﯾﯽ 19 ﻋﺎﻣﻞ ﻣﺆﺛﺮ ﺑﺮ ارﺗﻘﺎی ﻓﺮﻫﻨﮓ ﻣﺎﻟﯿﺎﺗﯽ ﻣﺮﺑﯿﺎن و ورزﺷﮑﺎران ﺣﺮﻓﻪای اﯾﺮان ﺑﻮد ﮐﻪ در ﺷﺶ ﺳﻄﺢ ﻗﺮار ﮔﺮﻓﺘﻨﺪ. ﻋﻮاﻣﻞ ﺷﻔﺎﻓﯿﺖ در ﻗﻮاﻧﯿﻦ ﻣﺎﻟﯿﺎﺗﯽ و اﻧﺠﺎم ﻣﮑﺎﻧﯿﺰه اﻣﻮر ﻣﺎﻟﯿﺎﺗﯽ در ﺳﻄﺢ زﯾﺮﺑﻨﺎﯾﯽ و ﻋﻮاﻣﻞ ﺗﺴﻠﯿﻢ اﻇﻬﺎرﻧﺎﻣﻪ ﻣﺎﻟﯿﺎﺗﯽ و اﻋﻼم ﺷﺮوع ﻓﻌﺎﻟﯿﺖ اﻗﺘﺼﺎدی ﺗﻮﺳﻂ ﻣﺆدﯾﺎن در ﺳﻄﺢ اول ﻣﺪل ﻗﺮار ﮔﺮﻓﺘﻨﺪ. ﻣﯽﺗﻮان ﮔﻔﺖ ﮐﻪ ﺗﻤﺮﮐﺰ ﺑﺮ ﺷﻔﺎف ﺳﺎزی ﻗﻮاﻧﯿﻦ ﻣﺎﻟﯿﺎﺗﯽ و ﻣﺪرﻧﯿﺰه ﮐﺮدن ﺳﯿﺴﺘﻢ اﺧﺬ ﻣﺎﻟﯿﺎت، ﺿﻤﻦ ﺗﺄﺛﯿﺮ ﺑﺮ اﯾﺠﺎد ﻋﻮاﻣﻞ ﺳﻄﻮح ﺑﺎﻻﺗﺮ ﻣﺪل و ﻣﺆﺛﺮ در اﺧﺬ ﻣﺎﻟﯿﺎت ﻣﻮﺟﺐ ﺗﻮﺳﻌﻪ ﻓﺮﻫﻨﮓ ﻣﺎﻟﯿﺎﺗﯽ و اﻋﻼم ﺑﻪ ﻣﻮﻗﻊ ﺷﺮوع ﻓﻌﺎﻟﯿﺖ و ﺗﺴﻠﯿﻢ اﻇﻬﺎر ﻧﺎﻣﻪ ﻣﺎﻟﯿﺎﺗﯽ ﺧﻮاﻫﺪ ﺷﺪ و ﭘﻨﻬﺎنﺳﺎزی و ﻓﺮار ﻣﺎﻟﯿﺎﺗﯽ را ﮐﺎﻫﺶ ﺧﻮاﻫﺪ داد.

designing a model for promoting tax culture in iranian athletes and professional coaches with an ism approach

the aim of this study was to design a model for promoting tax culture in iranian athletes and professional coaches with an ism approach. the research was performed by quantitative and qualitative mixed methods and in the framework of descriptive survey research. the statistical population in the quantitative section was all athletes and coaches working in iran’s professional leagues, and 368 people were selected by stratified random sampling method based on cochran’s formula and 12 experts were in the qualitative section. the data collection tool was a researcher made questionnaire that was validated by exploratory factor validation and validation of its validity and reliability. the ism method was used to design the model. the results showed that 19 factors were effective in promoting the tax culture of iranian coaches and professional athletes, and these factors were at six levels. the transparency factors in tax laws and the mechanized implementation of tax affairs at the infrastructural level and the factors for submitting tax returns and announcing the start of economic activity by taxpayers were at the first level of the model. it can be said that focusing on clarifying tax laws and modernizing the tax collection system, while influencing the creation of higher model and effective factors in tax collection, will lead to the development of tax culture and timely announcement of the start of activity and submission of tax returns and hidden it will reduce tax evasion.