بررسي ميزان تأثيرپذيري درآمدهاي مالياتي از متغيرهاي قانوني پس از اجراي سياست هدفمندسازي يارانه‌ها در استان خراسان رضوي

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

گسترش و تنوع فعاليت‎هاي اقتصادي و همچنين نقش فزاينده دولت‎ها در ايجاد و گسترش خدمات عمومي، تأمين اجتماعي و گسترش تعهدات دولت در عرصه‎هاي اقتصادي و اجتماعي و تلاش در جهت تحقق رشد اقتصادي و توزيع عادلانه درآمد، پرداخت و دريافت ماليات را به امري مهم و تأثيرگذار تبديل كرده است. قانون هدفمندكردن يارانه‌ها بخش زيادي از فعاليت‌هاي اقتصادي را در كشور، از لحاظ ماهيت فعاليت‌ها به‌روز مي‌كند. در اين مقاله با استفاده از نظرات كارشناسان و متخصصان مالياتي و نيز تكيه بر آمار موجود و تدوين پرسشنامه، به تشخيص مسيرهاي تأثيرگذاري طرح هدفمندي يارانه‎ها بر تغيير تركيب مالياتي استان خراسان رضوي پرداخته شده است و اثرات اين تغيير در سال 1392، مورد بررسي قرار گرفته است. نتايج به دست آمده نشان مي‌دهد در صورت اعمال قانون هدفمندسازي يارانه‌ها، تغييراتي قابل‌ملاحظه‌اي در سهم ماليات‌ها صورت نگرفته است. مهم‌ترين عامل اثرگذار بر ميزان ماليات بر درآمد، كه بزرگ‌ترين اثر مستقيم و اثر كل بر ميزان ماليات بر درآمد را داراست، متغيرهاي قانوني بوده‌اند؛ به‌عبارت‌ديگر عواملي همچون ضعف قوانين و مقررات، بخشنامه‌ها و دستورالعمل‌ها، وجود معافيت‌هاي قانوني گسترده، عدم گسترش نظام ماليات بر ارزش‌افزوده و روش تشخيص علي‌الرأس باعث كاهش ماليات بر درآمد مي‌گردند.

Extended Abstract As 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 sizes GroupPopulation sizeParameter estimation from initial sleFinal sle size meanStandard deviation Taxes on revenues353.140.9228 The questionnaire queried the effectiveness of various factors on the amount of tax on revenue. Validity of the Questionnaire Validity 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 eachother Table2: Cronbach alpha coefficient RowQuestionnaireCronbach alpha coefficient 1Taxes on revenues0.818 Results 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 much 1Decreased export3.67.135.753.60 2Increased import7.440.718.529.63.7 3Decreased production 07.43.76325.9 4Increased prices general level7.738.519.226.97.7 5budget deficit 17.928.617.928.97.1 6Income redistribution7.757.719.211.53.8 7Economic nonstability10.714.310.746.417.9 8Increased interest rate11.515.415.442.315.4 9International sanctions10.714.310.739.325 10Decreased sale revenues10.73.67.157.121.4 11Increased costs (the cost of production inputs and distribution costs)7.110.710.753.617.9 12Tendency to nonproductive and nonstandard jobs and activities (the growth of nonformal economy)3.621.417.942.914.3 13The existence of bargaining opportunity for unions3.632.117.946.40 14The lack of trust on government and public sector and organization’s performance011.111.159.318.5 15The false culture of tax evasion011.111.155.622.2 16Lack of declaring real incomes by the taxpayer at the time of diagnosis007.761.530.8 17Simplification of the financial system (with emphasis on reducing compliance costs and encouraging selfdeclaration)21.45017.910.70 18shortage of skilled labor0014.360.725 19Lack of transparency and aggregating the information of the taxpayer03.610.771.414.3 20Mechanization of declaration, detection and collection17.971.4.3.67.10 21Lack of information flow from the tax organization to taxpayers011.129.659.30 22Lack of financial and judicial support for organization’s personnel03.73.170.425.9 23Organizational features011.16.374.114.8. 24Unsuitable performance of tax auditors03.811.569.215.4 25Weakness of regulations, circulars and instructions03.87.757.730.8 26The existence of broad legal exemptions03.67.153.635.7 27Failure to extend the value added tax system5.708.618.617.1 28On the head detection method8.634.325.728.62.9 29Introducing a new tax base (such as value added, total income, so on)17.151.425.75.70 Now, 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)