بررسي چالش‌هاي اجرايي ماليات بر ارزش افزوده (VAT) و ناهماهنگي آن با مباني ماليات اسلامي

، ماليات بر مصرف.

VAT ﺑﺮاي ﺷﻔﺎفﺳﺎزي اﻗﺘﺼﺎد ﺑﺮ ﻣﺼﺮفﻛﻨﻨﺪه ﻧﻬﺎﻳﻲ وﺿﻊ ﺷﺪه اﺳﺖ و اﺟﺮاي درﺳﺖ آن ﻣـﻲ ﺗﻮاﻧـﺪ ﺑﺨﺸﻲ از اﻫﺪاف ﺗﺨﺼﻴﺺ، ﺑﺎزﺗﻮزﻳﻊ و ﺗﺄﻣﻴﻦ ﻣﻨﺎﺑﻊ ﻣﺎﻟﻲ دوﻟـﺖ را ﻣﺤﻘـﻖ ﻛﻨـﺪ. ﮔﺴـﺘﺮده ﺑـﻮدن ﭘﺎﻳـﻪ ﻣﺎﻟﻴﺎﺗﻲ، ﻣﺼﺮﻓﻲ ﺑﻮدن آن، و ﭘﺎﻳﻴﻦ ﺑﻮدن ﻫﺰﻳﻨﻪ ﺷﻨﺎﺳﺎﻳﻲ و وﺻﻮل، از وﻳﮋﮔـﻲ ﻫـﺎي اﻳـﻦ ﻣﺎﻟﻴـﺎت اﺳـﺖ. اﺟﺮاي ﻧﺎدرﺳﺖ آن ﺑﺎ ﭘﻴﺎﻣﺪﻫﺎي ﻣﻨﻔﻲ ﻫﻤﺮاه اﺳﺖ. ازآﻧﺠﺎﻛﻪ در ﻓﺮاﻳﻨﺪ ﺗﻮﻟﻴﺪ، اﻳـﻦ ﻣﺎﻟﻴـﺎت، از ﻓﻌـﺎﻻن اﻗﺘﺼﺎدي درﻳﺎﻓﺖ و ﺳﭙﺲ ﺑﻪ آﻧﺎن ﺑﺎزﭘﺮداﺧﺖ ﻣﻲﺷﻮد، ﻣﺎﺑﻪاﻟﺘﻔﺎوت، ﻣﺪتﻫﺎ ﻧﺰد دوﻟﺖ و ﺑﺮﺧﻲ ﻓﻌﺎﻻن ﻣﻲﻣﺎﻧﺪ ﻛﻪ ﺑﻪوﻳﮋه در ﺷﺮاﻳﻂ رﻛﻮدي ﻣﻲﺗﻮاﻧﺪ ﺑﻪ ﻋﺪهاي از ﻓﻌﺎﻻن آﺳﻴﺐ ﺑﺮﺳﺎﻧﺪ. ﻣﺴﺌﻠﻪ ﻣﺎﻟﻜﻴﺖ ﻣﺎﻟﻴﺎت ﮔﺮﻓﺘﻪ ﺷﺪه و ﺗﺼﺮف در آن، در ﻣﺮاﺣﻞ ﻗﺒﻞ از ﻣﺼﺮف ﻧﻬﺎﻳﻲ ﻣـﺒﻬﻢ اﺳـﺖ. VAT در ﺑﺮﺧﻲ ﻓﻌﺎﻟﻴﺖ ﻫﺎ ﺑﺎ ﺗﺒﻌﻴﺾ و اﻧﺘﻘﺎل ﺑﺎر ﻣﺎﻟﻴﺎﺗﻲ ﻫﻤﺮاه اﺳﺖ و رﻛﻮد آﻧﻬﺎ را ﺗﻌﻤﻴـﻖ ﻣـﻲ ﻛﻨﺪ. VAT ﺑﺎ اﺣﻜﺎم اوﻟﻴﻪ ﻣﺎﻟﻴﻪ اﺳﻼﻣﻲ ﺗﻄﺎﺑﻖ ﻛﺎﻣﻞ ﻧﺪارد ﻛﻪ ﻣﺎﻟﻴﺎت ﺑﺮ ﻣﺼﺮف وﺿـﻊ ﻧﻜـﺮده اﺳﺖ. ﭼﺎﻟﺶ دﻳﮕﺮ، ﺗﻔﺎوت ﻧﺪاﺷﺘﻦ ﻧﺮخ ﻣﺎﻟﻴﺎت ﻛﺎﻻﻫﺎي ﺿﺮوري و ﻏﻴﺮﺿﺮوري اﺳﺖ. اﻳﻦ ﻣﻘﺎﻟﻪ ﺑﺎ روش ﺗﺤﻠﻴﻠﻲ ﺗﻮﺻﻴﻔﻲ و ﺑﺎ روﻳﻜﺮدي ﻛﺎرﺑﺮدي، ﻣﻔﻬﻮم VAT، زﻧﺠﻴـﺮه درﻳﺎﻓـﺖ آن،اﻗﺴﺎم ﻣﺆدﻳﺎن آن از ﺣﻴﺚ ﻧﻔﻊ و ﺿﺮر، ﭼﺎﻟﺶ ﻫﺎي اﺟﺮاﻳﻲ و ﻧﺎﺳﺎزﮔﺎري آن ﺑﺎ اﺣﻜﺎم اوﻟﻴـﻪ ﻣﺎﻟﻴـﻪ اﺳﻼﻣﻲ را ﺗﺒﻴﻴﻦ و در ﭘﺎﺳﺦ ﺑﻪ ﭘﺮﺳﺶ از ﭼﺎﻟﺶ ﻫـﺎي اﺻـﻠﻲVAT و ﻧﺎﺳـﺎزﮔﺎري آن ﺑـﺎ اﺣﻜـﺎم اوﻟﻴﻪ ﻣﺎﻟﻴﻪ اﺳﻼﻣﻲ، اﻳﻦ ﻓﺮﺿﻴﻪ را ﻣﻄﺮح ﻣﻲ ﻛﻨﺪ ﻛﻪ اﻳﻦ ﻣﺎﻟﻴﺎت ﺑـﺎ اﺣﻜـﺎم اوﻟﻴـﻪ ﻣﺎﻟﻴـﻪ اﺳـﻼﻣﻲ ﺗﻄﺎﺑﻖ ﻛﺎﻣﻞ ﻧﺪارد و ﻋﻤﺪه ﭼﺎﻟﺶ ﻫﺎي آن، اﺟﺮاﻳﻲ اﺳﺖ و اﺟـﺮاي درﺳـﺖ، ﻓـﺮاﻫﻢ آوردن ﺑﺮﺧـﻲ زﻳﺮﺳﺎﺧﺖ ﻫﺎ و اﺻﻼﺣﺎت ﻗﺎﻧﻮﻧﻲ اﻧﺪك ﻣﻲ ﺗﻮاﻧﺪ آن را ﻛﺎراﺗﺮ و ﺑﺎ ﻣﺎﻟﻴﻪ اﺳﻼﻣﻲ ﺳﺎزﮔﺎرﺗﺮ ﻛﻨﺪ

VAT is imposed on the final consumer to make the economy more transparent, and its proper implementation can achieve some of the goals of allocating, redistributing, and financing the government. Expanding the tax base, making it usable, and lowering the cost of identification and collection, are characteristics of this tax. Its improper implementation may cause some negative consequences. Because in the production process, this tax is received from economic actors and then reimbursed to them, the difference remains with the government and some activists for a long time, which can harm some activists, especially in times of recession. Issue of ownership of received VAT and capturing in it, in the stages before the final consumption are vague. This kind of tax is accompanied by tax discrimination and transfer of the tax burden and deepens their recession. This tax is not fully compatible with initial rulings of Islamic principles which do not establish any duty on consumption. Another challenge is the non-difference in tax rates for essential and non-essential goods. This paper describes in a descriptive-analytical way and with a practical approach, the concept of VAT, the chain of its receipt, the types of taxpayers in terms of benefits and disadvantages, its executive challenges, and its incompatibility with Islamic taxation. Answering the question of the main challenges of VAT and its compatibility with Islamic finance, this paper proposes the hypothesis that VAT is not fully compatible with Islamic finance and that its major challenges are enforceable and its proper implementation provides some infrastructures and little legal reforms can make it more effective and more compatible with Islamic finance.