Islamic Economics & Banking
نشریه اقتصاد و بانکداری اسلامي
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ارزیابی و رتبهبندی عوامل اقتصادی و مالی مؤثر بر شفافیت مالیاتی شرکتها از طریق بکارگیری روش بهترین- بدترین سلسله مراتبی
Evaluating and ranking of economic and financial factors affecting the tax transparency of companies by using the best-worst hierarchical method
تخصصي
Special
پژوهشي
Research
<div style="text-align: justify;"><span style="font-size:12pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پژوهش حاضر با رویکرد کیفی- کمی و با هدف ارائه الگویی جهت تعیین امتیاز شفافیت مالیاتی شرکتها انجام شده است. جامعه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">آماری</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">در</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بخش</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">کیفی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">خبرگان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">حوزه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">مالیاتی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">اساتید</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">دانشگاهی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بوده</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">که به</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">صورت</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">نمونه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">گیری</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">هدفمند غیر تصادفی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">انتخاب</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">مصاحبه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">با</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">آنان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">تا</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">اشباع</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">نظری</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">(18 نفر)</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">ادامه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">یافت، افزون بر مصاحبه های انجام شده به منظور افزایش اعتبار و جامعیت تحقیق، اسناد و مدارک موجود در خصوص گزارشگری مالیاتی، اجتناب مالیاتی و فرار مالیاتی به دقت مطالعه، بررسی و تحلیل شده است.</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">همچنین</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">جامعه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">آماری</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">در</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بخش کمی،</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">از</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">اساتید</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">دانشگاه، مدیران مالی، حسابرسان مستقل و مأموران مالیاتی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بوده</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">که</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">تعداد36 </span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">نفر</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بر</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">اساس</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">جدول</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">کرجسی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">مورگان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">به</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">صورت</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">تصادفی، به</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">عنوان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">نمونه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">انتخاب</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">شدند. ابزار</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">گرد</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">آوری</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">اطلاعات</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">در</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بخش</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">کیفی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">مصاحبه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">نیمه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">ساختار</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">یافته</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">در</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بخش</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">کمی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پرسشنامه روش</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بهترین - بدترین(</span></span></i><i><span dir="LTR" style="font-size:9.5pt">BWM</span></i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">)</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بود. روایی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پرسشنامه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">توسط خبرگان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">متخصصان</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">مورد</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">تایید</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">قرار</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">گرفت</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">برای</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">تعیین</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پایایی</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">پرسشنامه</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بهترین- بدترین برای هر دسته از ابعاد و متغیرها نرخ سازگاری محاسبه شد.</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">بر اساس نتایج بدست آمده 32 عامل مؤثر</span></span></i><i> </i><i><span lang="FA" style="font-size:10.5pt"><span b="" nazanin="" style="font-family:">در قالب شش بعد راهبری شرکتی، عوامل حسابرس، عوامل استراتژی، نسبتهای مالی، ویژگیهای عمومی و عوامل اجتماعی بر شفافیت مالیاتی شرکتها شناسایی و بر اساس این عوامل، الگویی جهت تعیین امتیاز شفافیت شرکتهای ایرانی ارائه گردید. نتایج پژوهش نشان می دهد که عوامل مربوط به راهبری شرکتی و عوامل اجتماعی بیشترین تأثیر را در میزان شفافیت مالیاتی شرکتها دارد.</span></span></i></span></span></span></span></div>
<div style="text-align: justify;"><span style="font-size:11pt"><span style="unicode-bidi:embed"><span style="font-family:Calibri,sans-serif"><i><span style="font-size:10.0pt">The present study has been conducted with a qualitative-quantitative approach and to provide a model for determining the tax transparency score of companies. The statistical population of the study was tax experts and university professors who were selected by non-random sampling and the interview with them continued until theoretical saturation (18 people), In addition to the interviews conducted in order to increase the credibility and comprehensiveness of the research, the available documents and documents regarding tax reporting, tax avoidance and tax evasion have been carefully studied, reviewed and analyzed Also, the statistical population in the quantitative section, university professors, financial managers, Independent auditors, and tax officials that 36 people were randomly selected based on Krejcie and Morgan table. The data collection tool was semi-structured in the qualitative part of the interview and the best-worst method (BWM) in the quantitative part of the questionnaire. The validity of the questionnaire was confirmed by experts and specialists and to determine the reliability of the questionnaire best-worst for each category of dimensions and variables, the compatibility rate was calculated. Based on the results, 32 effective factors in the form of six dimensions of corporate governance, auditing factors, strategy factors, financial ratios, general characteristics, and social factors on tax transparency of companies were identified, and based on these factors, a model was provided to determine the transparency score of Iranian companies. The results show that corporate governance and social factors have the greatest impact on corporate tax transparency.</span></i><span style="font-size:10.0pt"></span></span></span></span><br>
</div>
شفافیت مالیاتی , مؤدیان مالیاتی کم ریسک , رتبه بندی مالیاتی, روش بهترین - بدترین.
Tax Transparency, Low-Risk Taxpayers, Tax Ranking, Best-Worst Method.
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http://mieaoi.ir/browse.php?a_code=A-10-1125-1&slc_lang=fa&sid=1
sajad
karimi
سجاد
کریمی
sajjad_karimi1980@yahoo.com
10031947532846007143
10031947532846007143
No
PhD student, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran
دانشجوی دکتری حسابداری، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
ahmad
mohamadi
احمد
محمدی
ahmad.mohammady@iaut.ac.ir
10031947532846007144
10031947532846007144
Yes
Assistant Professor of Accounting, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran (Author)
استادیار حسابداری، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران (نویسنده مسئول)
ali asghar
motaghi
علی اصغر
متقی
aliasghar.mottaghi@yahoo.com
10031947532846007145
10031947532846007145
No
Assistant Professor of Accounting, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
استادیار حسابداری، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
mehdi
arabsalehi
مهدی
عربصالحی
m_arabsalehi@yahoo.com
10031947532846007146
10031947532846007146
No
Associate Professor of Accounting, Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Isfahan, Iran
دانشیار حسابداری، گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران