ارايه الگوي مناسب براي اجراي ماليات بر ارزش زمين در ايران

An Introduction of Proper Land Value Taxation (LVT) Model

نظام مالياتي مطلوب داراي اهدافي چون تامين درآمد كافي براي دولت، تخصيص بهينه منابع و توزيع عادلانه درآمد است. اين نظام پايه هاي مالياتي كارا، عادلانه و از نظر اجرايي كم هزينه را برمي گزيند. منابع مالياتي كه اين ويژگي ها را داشته باشند، براي دولت ها از اهميت بالايي برخوردارند. ماليات بر ارزش زمين يكي از پايه‌هاي مالياتي است كه تمامي ويژگي هاي فوق را داراست. بنابراين پژوهش حاضر به بررسي الگوي مناسب اجراي ماليات بر ارزش زمين در ايران مي‌پردازد. اين پژوهش با بررسي مباني نظري ماليات ستاني و ميزان پوشش اهداف و ويژگي هاي نظام مالياتي مطلوب توسط ماليات بر ارزش زمين، و با بررسي نتايج حاصل از اجراي اين ماليات در ادبيات اقتصادي و بررسي تطبيقي اجراي آن در ساير كشورها، به بيان اهميت استخراج الگوي مناسب اجرايي براي كشور از اين طريق مي پردازد. در نهايت نيز مدل مناسب اجراي ماليات بر ارزش زمين در ايران استخراج مي شود. نتايج بدست آمده نشان مي دهد كه براي اجراي ماليات بر ارزش زمين در كشور، نياز است قانون جديدي در اين خصوص تدوين شود.

An appropriate tax system can have different objectives, including promoting the government income, resource allocation and income redistribution. This tax system is supposed to choose tax bases which are efficient, fair and low cost of implementation. Tax bases with the mentioned features have great importance for the governments. Land Value Tax (LVT) is one of the tax bases with all the above mentioned features. Thus the current research attempts to study an appropriate model for implementing LVT in Iran. Therefore theoretical foundation of taxation and good taxation factors coverage by LVT is studied. Also the importance of taxation of land values in Iran has been expressed through studying the result of implementing LVT in the economic literature along with comparative studies of implementing LVT in other countries. Finally a proper model of implementing LVT in Iran is introduced. The results show that implementing LVT in Iran requires a new and separate law. This new law should address different important issues such as locally or nationally implementation of tax, setting methods of land evaluation, selecting the appropriate tax period, the types of land to be taxed, the ways to deal with the deferred tax, the organization which has the responsibility of determining the tax rate, and the one which is in charge of assessment, collection, monitoring and arbitration, and the range of tax exemptions. To achieve the mentioned goals, two questionnaires (one qualitative and one quantitative) have been designed to collect the required data and Delphi method and signtest have been employed for data analysis. Finally a local model for tax on land values has been introduced.