فهرست مطالب

پژوهشنامه مالیات
سال سی و یکم شماره 108 (زمستان 1402)

  • تاریخ انتشار: 1403/02/30
  • تعداد عناوین: 7
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  • علیرضا محمدی، یدالله مهرعلیزاده*، عبدالله پارسا، سکینه شاهی، حجت الله درفش صفحات 7-39

    مفهوم آموزش مداوم به منظور انطباق با تحول سریع و در حال تغییر زندگی اجتماعی و فرهنگی ظهور کرده است و به شاخص مهمی از سطح تحصیلات و شرایط اشتغال در کشورهای توسعه یافته و درحال توسعه تبدیل شده است. پژوهش کنونی با هدف شناسایی وضعیت آموزش مداوم در سازمان امور مالیاتی کشور با روش کاربردی – پیمایشی توصیفی انجام گرفت. جامعه آماری شامل کلیه مدیران و کارمندان سازمان امور مالیاتی و نمونه گیری آن با استفاده از روش نمونه گیری تصادفی 450 پرسشنامه در سطح کشور توزیع شد که از این تعداد 413 پرسشنامه جمع آوری گردید که همه استانها در آن مشارکت داشتند. ابزار مورد استفاده پرسشنامه آموزش مداوم لی و سای (2007) و برای تحلیل داده ها از روش آماری توصیفی و آمار استنباطی استفاده شد. نتایج تحقیق نشان داد که وضعیت آموزش مداوم در بین مدیران و کارکنان سازمان امور مالیاتی کمتر از سطح متوسط و در سطح نسبتا ضعیفی قرار دارد. در خصوص هر هشت مولفه همین موضوع صدق میکند . همچنین تفاوت میزان یادگیری بر اساس پست سازمانی نشان داد میزان یادگیری مداوم در افراد دارای پست سازمانی حسابرس ارشد مالیاتی با میانگین 2.14 تفاوت معناداری با پست سازمانی رئیس امور حسابرسی مالیاتی با میانگین 1.78 دارد.

    کلیدواژگان: آموزش مداوم، سازمان امور مالیاتی، یادگیری مادام العمر
  • حسن صیادزمردی، ناصر حمیدی*، علیرضا ایرج پور صفحات 41-74

    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.

    کلیدواژگان: زنجیره تامین چابک، اکوسیستم مالیاتی، مالیات بر ارزش افزوده، تحلیل تم
  • سید مجید سعیدی طوسی، مهدی وکیلیان آغوئی* صفحات 75-99

    در این پژوهش، رابطه موقعیت جغرافیایی با مالیات عملکرد شرکت های پذیرفته شده در بورس اوراق بهادار تهران مورد بررسی و تاثیر شاخص فاصله نسبت به مرکز کشور و مراکز استان بر مالیات عملکرد شرکت ها مورد تجزیه وتحلیل قرار گرفته و از روش نمونه گیری حذف سیستماتیک (غربالگری) استفاده شد که با توجه به شروط در نظر گرفته شده، در نهایت 132 شرکت در دوره زمانی 5 ساله بین سال های 1396 الی 1400 (در مجموع 573 سال-شرکت) و با استفاده از روش داده های پنل و حداقل مربعات تعمیم یافته (EGLS) مورد تجزیه وتحلیل قرار گرفتند. نتایج نشان می دهد که رابطه بین فاصله شرکت نسبت به مرکز کشور (تهران) با مالیات عملکرد و نیز رابطه با مراکز استان با مالیات عملکرد معکوس و معناداری است. به عبارت دیگر هر چه فاصله شرکت از مرکز کشور و مرکز استان بیشتر باشد نسبت مالیات قطعی شرکت ها به درآمدهای عملیاتی آنها کمتر بوده است. همچنین، در بررسی صنایع مختلف که به صورت مجزا مورد آزمون قرار گرفت در صنایع «محصولات دارویی، محصولات شیمیایی، ماشین آلات و دستگاه های برقی، کاشی و سرامیک و خودرو و قطعات» هم از بعد فاصله با مرکز کشور و هم از بعد فاصله با مرکز استان رابطه معکوس و معناداری و در صنعت «فلزات اساسی» رابطه مثبت و معناداری وجود دارد.

    کلیدواژگان: موقعیت جغرافیایی، مالیات عملکرد، مالیات قطعی
  • نسرین صلح خواه*، حسین پناهی، پرویز محمدزاده صفحات 101-132

    کارآفرینی به عنوان یکی از محورهای توسعهدرونزا، ایجاد اشتغال پایدار و تقویت کننده بنیان های اقتصادی تعبیر می شود. عوامل متعدد نهادی و اقتصادی بر سطح و کیفیت کارآفرینی تاثیرگذار است که از جمله مهمترین عوامل می توان به کارکردهای دولت و سیاست های حمایتی آن اشاره نمود. نظر به اهمیت موضوع و بررسی میزان اثرپذیری کارآفرینی از متغیرهای محیطی، مطالعه حاضر به بررسی اثر عملکرد دولت و بویژه اثرات سیاست های مالیاتی، اندازه دولت و فساد بر انواع مختلف کارآفرینی (فرصت محور و ضرورت محور) متمرکز است. در پژوهش حاضر از روش تخمین پنل دیتا با داده های غیرکامل، تاثیر متغیرهایی مانند نرخ مالیات، شاخص فساد و طیف وسیعی از هزینه های دولت بر توسعه کارآفرینی در دو سطح ضرورت و فرصت محور به آزمون درآمده است. در این راستا از اطلاعات 33 کشور طی سال های 2010 تا 2018 بهره گرفته شده است. نتایج نشان می دهد افزایش مالیات در کشورهای منتخب، کارآفرینی فرصت محور و ضرورت محور را محدود می کند اما افزایش نرخ مالیات اثر کاهنده بیشتری بر کارآفرینی ضرورت محور نشان می دهد. هزینه های دولتی در بخش عمومی تاثیر مثبت بر رشد کارآفرینی فرصت محور دارد. فساد عمومی بر کارآفرینی فرصت محور اثر معکوس دارد در حالی که اثرات مثبت و معنی داری بر کارآفرینی ضرورت محور محاسبه شده است. همچنین شاخص های سطح درآمد سرانه ملی، سرمایه انسانی، میزان اعتبارات به بخش خصوصی، تراکم کسب وکار، نرخ بیکاری و نرخ مشارکت نیروی کار، از جمله سایر عوامل موثر بر سطح و کیفیت کارآفرینی می باشند. بنابراین سیاست گذار قادر خواهد بود در کوتاه مدت از طریق مشوق های مالیاتی و تسهیل اعتبارات به فعالان این بخش و در بلندمدت از طریق بهبود شاخص های نهادی از قبیل مقابله با فساد و توسعه سرمایه انسانی به رشد کارآفرینی به خصوص فرصت محور کمک نماید

    کلیدواژگان: کارآفرینی، مالیات، فساد، کارآفرینی ضرورت محور، کارآفرینی فرصت محور
  • احمد عزتی شورگلی*، مهتاب زینال زاده شیخ سرمست، هیرو عیسوی صفحات 134-165

    مطالعه حاضر به پیش بینی اثر وصل شدن تراکنش دستگاه کارتخوان ها به سیستم امور مالیاتی در میزان افزایش وصولی سازمان امور مالیاتی استان آذربایجان غربی در سال 1401 پرداخته است. مطالعه حاضر با پیش بینی درآمدهای مالیاتی استان آذربایجان غربی براساس آمار منتهی به اسفند سال 1400 به بررسی این موضوع پرداخته است که چنان چه درآمد های مالیاتی استان آذربایجان غربی روندی همانند روند سال های قبل را داشت و دستگاه کارتخوان ها به سیستم امور مالیاتی وصل نمی شد، مقدار وصولی این سازمان به چه میزانی می رسید، درحقیقت اختلاف این پیش بینی با مقدار واقعی آن، نشان می دهد که با وصل شدن کارتخوان ها به سیستم امور مالیاتی، مقدار وصولی این سازمان تا چه میزانی افزایش یافته است. مطالعه حاضر بدین منظور و با استفاده از داده های ماهانه درآمدهای مالیاتی استان آذربایجان غربی طی سال های 1384 الی 1401 و با به کارگیری سه الگوی فضا حالت، چرخشی مارکوف و آریما نشان داد که مالیات ستانی مبتنی بر عملکرد تراکنش دستگاه کارتخوان ها، مقدار درصد تحقق کل درآمدهای مالیاتی استان آذربایجان غربی در سال 1401 را تقریبا 32 درصد افزایش داده است. همچنین اثر این طرح بر افزایش درصد تحقق درآمد مالیات بر شرکت ها، مالیات بر درآمد اشخاص حقیقی، مالیات بر ثروت و مالیات غیر مستقیم استان آذربایجان غربی در سال 1401 به ترتیب برابر با 29، 11، 6 و 65 درصد بود است. از سویی طبق پیش بینی کل درآمدهای مالیاتی استان آذربایجان غربی در سال 1402 انتظار می رود حداقل 117 و حداکثر 130 درصد از درآمدهای مصوب، تحقق یابند.

    کلیدواژگان: مالیات، کارتخوان ها، آذربایجان غربی، فضا حالت، چرخشی مارکوف
  • علی نصیری اقدم*، ابوالفضل عباسی دره بیدی صفحات 167-198

    یکی از موضوعات مهم در طراحی مالیات بر مجموع درآمد اشخاص حقیقی تعیین نرخ ها و نصاب های مالیاتی است. هدف از این مقاله استخراج چارچوب بهینه مالیات بر جمع درآمد از نظر نرخ ها و نصاب های مالیاتی و ارزیابی آثار آن است. برای این منظور از روش شبیه سازی خرد استفاده شده است که مبتنی بر داده های فردی است. داده های مورد نیاز با استفاده از طرح درآمد و هزینه خانوار مرکز آمار ایران در سال 1396 به دست آمده است. با فرض تامین مقدار مشخصی درآمد مالیاتی برای دولت، مقادیر مربوط به نرخ های مالیاتی، بازه های درآمدی، کسورات، معافیت پایه و مازاد، و یارانه به افراد کم درآمد به نحوی تعیین شده است که بهترین آثار بر حسب ضریب جینی و درجه تصاعدی بودن نظام مالیاتی حاصل شود. یافته های این مطالعه نشان می دهد که با معرفی مالیات بر جمع درآمد می توان ضمن حفظ درآمدهای مالیاتی دولت و پرداخت مالیات منفی (یارانه) [s1] به دهک های کم درآمد، برابری افقی (که با ضریب جینی اندازه گیری می شود) و برابری عمودی (که با درجه تصاعدی بودن سنجیده می شود) را به میزان قابل توجهی بهبود داد.

    کلیدواژگان: مالیات بر جمع درآمد، نابرابری، ضریب جینی، درجه تصاعدی بودن، شبیه سازی خرد
  • حمیدرضا رستم بیگی، مقداد آینه بند* صفحات 199-218

    فرار مالیاتی یکی از دغدغه های مستمر نظام های مالیاتی بخصوص در کشورهای در حال توسعه می باشد. پدیده فرار مالیاتی از این جهت قابل تامل است که ضمن کاهش درآمدهای دولت و افزایش سطح شکاف مالیاتی نسبت درآمدهای مالیاتی به تولید ناخالص داخلی را تنزل می دهد. از آنجا که فناوری داده کاوی از قابلیت های پیش بینی و طبقه بندی فراوانی برخوردار است می تواند فرآیند تصمیم گیری در مسائل مالی را تسهیل نماید. لذا در این تحقیق سعی کردیم از الگوریتم های هوش مصنوعی همچون الگوریتم های شبکه عصبی مصنوعی، ماشین بردار پشتیبان و الگوریتم کلونی زنبور مصنوعی جهت تشخیص فرار مالیاتی استفاده کنیم. جامعه آماری پژوهش حاضر شامل 3600 مودی مالیاتی در سال های مورد مطالعه (1381-1391) استان تهران می باشند. بنابراین با استفاده از الگوریتم های ترکیبی در این تحقیق توانستیم با دقت 85.59 درصد برای داده های آموزشی و دقت 83.79 درصد برای داده های آزمایشی به تشخیص و طبقه بندی مودیان متلقب در پرداخت مالیات و مودیان با پرداخت به‎موقع مالیات بپردازیم. بنابراین با توجه به نتایج بدست آمده در می یابیم که روش پیشنهادی در این تحقیق از توان بالایی در شناسایی مودیان متقلب از پرداخت مالیات برخوردار است.

    کلیدواژگان: فرار مالیاتی، هوش مصنوعی، اشخاص حقوقی، داده کاوی
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  • AliReza Mohammadi, Yadaleh Mehralizadeh, Abdullah Parsa, Sakineh Shahi, Hojjatollah Darafsh Pages 7-39
    Introduction

    Organizations rely heavily on human capital to carry out their tasks and missions. The development of organizational capital requires educational planning and the use of educational models and methods that achieve maximum efficiency and effectiveness. What is of fundamental importance in this regard is the structures, conditions and characteristics of the organization that provide the possibility of successful implementation of educational programs and implementable models. The favorable structure and conditions lead to learning in the direction of the organizational mission and helps to improve the social culture of that society outside the organization. Today, in order to overcome today’s turbulent and unstable environment, every organization is obliged to improve the capability of human resources in terms of knowledge, skills, attitude and strengthen continuous training and to plan, design and implement a long-term written program in order to overcome the challenges ahead. In a sense, it can be said that continuous education is the only way to survive and cope with challenges along with sustainable development and personal plans. The concept of continuous education has emerged in order to adapt to the fast and changing social and cultural life and has become an important indicator of the level of ed ucation and employment conditions in developed and developing countries. Another necessity to pay attention to continuous education lies in the nature of learning (forgetting in learning). This problem can be overcome by creating a continuous training and learning program. Continuous training transfers the responsibility from a system to an individual, according to which individuals are responsible for self-actualization and transformation in themselves. This transfer of the role of responsibility of continuous education leads to building a sustainable and coherent social future as well as equipping people to learn how to know, do, and play an essential role in life. In this research, the aspects of learning in the tax affairs organization will be investigated and analyzed in order to achieve a comprehensive and barrier model that will determine the status of continuous education in the tax affairs organization for us, and an introduction for future researches.

    Methodology

    The current research was conducted with the aim of identifying the status of continuous education in the country’s tax affairs organization with a descriptive survey-applied method. The statistical population includes all the managers and employees of the country’s tax affairs organization, which are about 30,000 people, and the sampling of the research was done using the random sampling method. 450 questionnaires were distributed throughout the country, of which 413 questionnaires were collected. in which the whole country participated. The instrument used to collect information was the continuous education literacy questionnaire of Li and Sai (2007) which has three domains (input, executive process and output), 11 dimensions and 49 questions. In Iran, this questionnaire has been validated by Akbari et al. (2017) that the overall Cronbach’s alpha coefficient of the questionnaire is 95%, and the Cronbach’s alpha of the components is between 78% and 93%, and the questionnaire has acceptable reliability and convergent validity. be Based on these results, it can be said that the continuous literacy questionnaire is a suitable tool for Iranian research. To analyze the data of this research, the descriptive statistics method including frequency, percentage, mean, standard deviation and inferential statistics including one-group t-test, one-way analysis of variance test, mean variance test and structural equation model and other suitable tests were used. Smart pls, SPSS, etc. software was also used.

    Findings

    The average score of continuous training among the managers and employees of the Tax Affairs Organization is equal to 2.05, which is lower than the theoretical average in the 5-point spectrum, i.e. 3. The employees of the Tax Affairs Organization are below the average level and at a relatively weak level. According to the results of the table, the same applies to all eight components of continuous education, and the status of all eight components is below the average level. The lowest average is related to the component of awareness of learning (1.899) and the highest average is related to the component of creating a learning program (2.20). The status of continuous learning among study groups does not differ significantly from each other. But regarding the organizational post, the situation of continuous learning shows a significant difference. The results showed that the level of continuous learning in people with a second-level organizational position with an average of 2.14 has a significant difference with the level organizational position with an average of 1.78, and no significant difference was observed between other organizational positions. (second-order factor analysis) was used to validate the research questionnaire. One of the new methods of investigating the relationships between variables is the method of structural equations.

    Conclusion

    Continuous education is a method that includes the improvement of people’s knowledge, skills and attitude and all personal, social and professional learning activities that they do during their professional or individual life. It is also a key strategy component in continuous education “workforce adaptability” that is able to create a high level of job mobility, based on general and technical education and the ability to add new skills for possible change. In this research, the status of continuing education in the country’s tax affairs organization was evaluated. In order to investigate this issue, a sample One sample t test was used. The results show that the average continuous education score among managers and employees of the Tax Administration is 2.05, which is lower than the theoretical average, so the difference in the average obtained is significant. And it can be said that the status of continuous education among the managers and employees of the tax affairs organization is lower than the average level and at a weak level. The proposed solution is that considering the amount of young people in the organization and the change in the source of the country’s budget from unstable sources to stable and healthy sources and the rapid and continuous changes in laws and regulations, statutes and circulars, it is expected that The category of education should be given more attention to the managers and policy makers of the organization, so that it is possible to use the experience of experienced people and the potential of young employees. In fact, continuous education can be the link between experience and history. The energy and perseverance of young colleagues will bring this process closer to the organization’s mission and goals. Also, the results regarding the status of all eight components showed that the average of all eight components is lower than the average and weak level, but regarding the organizational post, the status of continuous learning shows a significant difference. The results showed that the level of continuous learning in people with the organizational position of senior tax auditor with an average of 2.14 has a significant difference with the fourth level organizational position of the head of tax audit affairs with an average of 1.78, according to the results of this question, it is necessary that the country’s tax affairs organization to keep The motivation and desire for continuous training at the level of the senior tax auditor should be taken into consideration to create internal satisfaction among the employees, although for this reason the level of continuous training is at a relatively weak level, but the largest number of people, the highest level of education and the youngest employees are located at this level. In a way, with systematic and strategic investment and planning, the current and future status of the organization can be brought to the dynamism and the peak of organizational maturity, and considering the results of the research about the low level of continuous training in the tax affairs organization, it is suggested (research): in the first stage The harms and weaknesses of educational issues, both in the structural dimension and in the motivational dimension, should be determined and explained by conducting applied research, which can be used to examine the gap between the current situation and the desired situation and to eliminate the created gaps, and also The continuous training model specific to the tax affairs organization should be designed using the opinions of tax experts and organizational professors and implemented and used in order to increase and empower employees so that organizational goals can be achieved better and more effectively and other researches under the title of designing learning models master-pupil for the employees of the Tax Affairs Organization of the country, designing a coaching model and implementing it in the working environment of the employees of the Tax Affairs Organization of the country. By using these models, it is possible to implement the teacher and student training method in such a way that the transfer of knowledge from experienced employees to young employees and newcomers to the organization is done. It is also suggested: research on the design of competency-based employee training model and the development of collective learning in the working and occupational environment of employees in the tax affairs organization.

  • Hassan Sayad Zomorrodi, Naser Hamidi*, Alireza Irajpour Pages 41-74

    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 ecosystem model. The purpose of this research is to provide a model of antecedent and consequential factors of the value added tax ecosystem model, which causes the agility of the supply chain. This research is qualitative and basic in terms of its purpose. Also, according to the method of data collection, it is considered a type of field research. The statistical population of the research is university professors, employees of tax audit offices and senior managers of tax administration in the country. The data collection tool in this study was a semi-structured interview. In this research, theoretical sampling was used and the sample size was 10 people according to theoretical saturation. For the validation of the model, the fuzzy Delphi method was used, and in this section, 16 people were considered as a sample, and according to the results, the indicators identified in the qualitative section were confirmed. According to the results of the research, there are two categories of themes. The main themes were discovered. The first group includes the main themes that have been identified as antecedent or influencing factors on the creation of the VAT ecosystem, and the second group includes the main themes that have been identified as consequential or influencing factors. According to the results of the antecedent and consequent model of the tax ecosystem, factors such as the reduction of tax costs, the tax culture of self-disclosure and the reduction of tax evasion can be important consequences of planning the tax ecosystem.

    Keywords: agile supply chain, tax ecosystem, value added tax, theme analysis
  • Seyed Majid Saeedi Toosi, Mahdi Vakilaian ‘Aquee* Pages 75-99

    In this research, the relationship between geographical location and income tax of companies listed on the Tehran Stock Exchange was examined. The impact of the distance index relative to the country center and the provincial center on corporate taxation was analyzed using systematic exclusion (screening) sampling method. Considering the specified conditions, a total of 132 companies were analyzed over a five-year period since 2018 to 2022 (573 company-years) and were analyzed using panel data and generalized least squares (EGLS) method. The results show that the relationship between the company's distance from the center of the country (Tehran) and the income tax, as well as the relationship between the provincial centers and the income tax, is inverse and significant. In other words, the greater the distance of the company from the center of the country and the center of the province, the lower the ratio of the company's fixed tax to their operating income. Also, in the survey of different industries that were tested separately in the industries of "pharmaceutical products, chemical products, machinery and electrical devices, tiles and ceramics, and automobiles and parts" both in terms of distance from the center of the country and distance from the center There is an inverse and significant relationship in the province, and there is a positive and significant relationship in the "basic metals" industry.

    Keywords: Geographical location, income tax, final tax
  • Nasrin Solhkhah*, Hossein Panahi, Parviz Mohammadzadeh, Davood Behboudi Pages 101-132

    Entrepreneurship is interpreted as one of the axes of endogenous development, creating sustainable employment and strengthening economic foundations. Many institutional and economic factors influence the level and quality of entrepreneurship, the most important of which are the duties of the government and its support policies. Considering the importance of the subject and the investigation of the effectiveness of entrepreneurship from environmental variables, the current research is focused on investigating the effect of government performance and especially the effect of tax policies, government size and corruption on types of entrepreneurship (opportunity-oriented and necessity-oriented). In this research, using panel data estimation method with incomplete data, the effect of variables such as tax rate, corruption index and a wide range of government expenses on the development of entrepreneurship at two levels of necessity and opportunity-based has been tested. In this regard, the information of 33 countries was used between 2010 and 2018. The results show that increasing taxes in selected countries limits opportunity-oriented and necessity-oriented entrepreneurship. Government spending in the public sector has a positive effect on the growth of opportunity-based entrepreneurship. Public corruption has an adverse effect on opportunity-oriented entrepreneurship, while positive and significant effects on necessity-oriented entrepreneurship have been calculated. Also, indicators of the national per capita income level, human capital, credit amount to the private sector, business density, unemployment rate and labor force participation rate are other factors affecting the level and quality of entrepreneurship.

    Keywords: entrepreneurship, tax, corruption, necessity-oriented entrepreneurship, poverty-oriented entrepreneurship
  • Ahmad Ezzati Shourghouli *, Mahtab Zeinalzadeh, Heiro Isavi Pages 134-165

    The present study predicts the effect of connecting the transaction of card readers to the tax affairs system on the increase in the collection of the tax affairs organization of West Azarbaijan province in 2022. The present study by forecasting the tax revenues of West Azarbaijan province based on the Data up to March 1400 has investigated this issue that if the tax revenues of West Azarbaijan province had the same trend as the previous years and the card readers was not connected The tax affairs system how much did this organization collect?. In fact, the difference between this forecast and its actual amount shows that by connecting the card readers to the tax affairs system, the collection amount of this organization has increased to what extent. For this purpose, the present study using the monthly data of the tax revenues of West Azarbaijan province during the years 2005 to 2022 and by applying three models of state space, Markov Switching and Arima models showed that the provincial tax based on the transaction performance of the card reader device has increased the percentage of realization of total tax revenues of West Azarbaijan province in 2022 by almost 32%. Also, the effect of this plan on increasing the percentage of corporate tax, personal income tax, wealth tax and indirect tax of West Azerbaijan province in 2022 was equal to 29, 11, 6 and 65% respectively. On the other hand, according to the forecast of the total tax revenues of West Azerbaijan province in 2023, It is expected that they will be realized Minimum 117 and maximum 130 percent of the approved income.

    Keywords: Tax, Card Readers, West Azerbaijan, State Space, Markov Switching. JEL classification: B23, K34, H2
  • Ali Nassiri Aghdam *, Abolfazl Abbasi Pages 167-198

    One of the most important issues in designing a tax on aggregate personal income is the specification of tax rates and brakets. The purpose of this[s1] study is to design the optimal framework of personal income tax in terms of tax rates and brakets and to evaluate its effects. In doing so, microsimulation model is used and required micro data were obtained using the Household Expenditure Survey of Iranian Statistics Center in 2017.[s2] The tax rates, income brackets, deductions, exemptions, and subsidies to low-income people have been determined in such a way that the best works are determined according to the [s3] gini coefficient and progressivity index, with the restriction of providing current amount of tax revenue for the government. The results show that by introducing the new personal income tax, while maintaining the government's tax revenues and paying a negative tax to the low-income, horizontal inequality (measured by the Gini coefficient) and vertical inequality (measured by the Progressivity Index) can be significantly improved.

    Keywords: Personal Income Tax, Inequality, Gini Coefficient, Tax Progressivity, Microsimulation
  • Hamidreza Rostam Beigi, Meghdad Aynehband * Pages 199-218

    By using artificial intelligence methods, tax evasion of legal entities which is a continuous concern of tax system, has been detected based on financial data recorded in financial transactions of collections. The phenomenon of tax evasion can be considered in the sense that it reduces the ratio of tax revenues to GDP while reducing government revenues and increasing the level of the tax gap. Since data mining technology has many predictive and classification capabilities, it can facilitate the decision-making process in financial matters. The different methods for transaction data modeling are based on matching labeled data and the reviews of legal taxpayers' files by tax experts, which are marked as tax/non-tax evasion cases. There are various methods for modeling on this method. With the increasing use of artificial intelligence modeling, this article, by using three modern methods of artificial intelligence, on the aforementioned data set, validates the use of these methods by using the parameters of accuracy, sensitivity, and precision, which determine the quality of the produced model from various aspects. It validates, the feasibility of using these models has also been done on local financial transaction data. Therefore, in this research, it has been tried to use artificial intelligence algorithms such as artificial neural network algorithms, support vector machine and artificial bee colony algorithm to detect tax evasion. The statistical population of the current research includes 3600 taxpayers in the studied years (2002-2012) of Tehran province. One of the new methods of financial data modeling is the use of hybrid methods, in which the combination of several artificial intelligence methods is used to increase the quality of the model. It is obvious that the combination of the mentioned methods has favorable results in some situations and may not be so in other situations. Therefore, in this article, this issue has been investigated in detail and the use of different methods and a combination of artificial intelligence methods has been discussed. Therefore, by using the combined algorithms in this research, we were able to with an accuracy of 85.59%; For training data and accuracy of 83.79% for test data, let's identify and classify taxpayers who are late in paying taxes and taxpayers who pay taxes on time. Therefore, according to the obtained results, we find that the proposed method in this research has a high ability to identify taxpayers who cheat on paying taxes. The use of artificial intelligence systems can be used as an economic stimulus in order to reduce tax evasion. In this regard, it is suggested to first form an integrated system as an economic data center, and this center will take on the responsibility of keeping the country's financial data safe. Then, a standard for the use of artificial intelligence and data mining of financial data should be developed. With this method of scientific and academic research, without providing sensitive data to outside the required organizations, it is possible to take a step forward from the scientific ability of experts regarding factors such as tax evasion detection, terrorism financing detection and money laundering in order to improve the country's economic system.

    Keywords: Tax Evasion, Artificial Inteligence, Legal Entities, Data Mining