ماليات و جايگاه آن در فضاي كسب و كار ايران:مطالعه ديدگاه كارشناسان صنعتي، صنعتگران و متوليان بخش صنعت استان يزد با استفاده از روش AHP

Tax and Its Place in Iran’s Doing Business:A Study of industrial experts, industrial scholars and industrialistsʹʹ Views of the Industry Sector’s in Yazd Province

در ميان معيارهايي كه مي‌توان بر اساس آن وضعيت اقتصادي كشورهاي جهان را مورد سنجش و مقايسه قرار داد، شاخص فضاي كسب و كار به عنوان شناخته‌ترين شاخص و در عين حال، مقبول‌ترين آن در سطح جهاني است. از اين‌رو، جمهوري اسلامي ايران نيز همواره كوشيده است تا با رصد نمودن شاخص‌هاي فضاي كسب و كار خود و بهبود آن‌ها جايگاه خود را در ميان كشورهاي جهان ارتقا بخشد. در همين راستا طرح ايجاد فضاي مساعد كارآفريني و رفع موانع كسب و كار در مجلس شوراي اسلامي تنظيم و به تصويب رسيده است. در اين ميان و در ميان شاخص‌هاي فضاي كسب و كار، جايگاه ماليات نسبت به ساير معيارها از اهميتي دو چندان برخوردار بوده و از اين‌رو به عنوان يكي از اساسي‌ترين معيارهاي سنجش فضاي كسب و كار هر كشور محسوب مي‌شود. بر اين اساس اين مقاله مي‌كوشد تا اهميت معيار پرداخت ماليات را نسبت به ساير معيارهاي فضاي كسب و كار و از نگاه كارگزاران بخش صنعت، كارشناسان اين بخش و صنعتگران مورد بررسي قرار دهد.

Doing business index is known as a globally accepted and the most significant criteria to compare the economic situations across different countries. Hence, Islamic Republic of Iran has always tried to monitor this index as well as the related indicators to improve and upgrade its position among the world countries. In this regard, a plan of “developing suitable entrepreneurship environment and resolving obstacles of doing business” has been approved in parliament of Islamic republic of Iran. In the meantime, among indicators of doing business, tax indicator can be considered as one of the main indicators in doing business index. Accordingly, this paper attempts to investigate the importance of tax criterion compared to other doing business criteria from the viewpoints of those involved in Yazd industry sector. To do this, three groups are selected, using snowball sampling technique, namely industrial experts, industrial scholars and as well as industrialists. This study has been done in Yazd as a province which is in the first place in comparison with other 29 provinces in Iran according to “ spatial planning of industrial development” which has been done by the ministry of industry, mining and trade. Using AHP method, the results indicate that in total as well as according to three groups’ views, tax indicator have a good place in comparison with other criteria. For this, tax reform is not a priority in comparison with other doing business indicators reforms.