نوع مقاله : مقاله پژوهشی

نویسندگان

گروه اقتصاد، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران.

10.22105/dmor.2023.345401.1615

چکیده

هدف: اغلب سیاست‌های مالیاتی مبتنی بر نحوه تصمیم‌گیری مالیات‌دهندگان بر اساس مدل‌های اقتصادی کلاسیک بنا نهاده شده است. اما بررسی‌ها نشان می‌دهد مدل‌های تصمیم‌گیری متعارف که فارغ از بنیان‌های روان‌شناسی-اجتماعی و تنها بر اساس مولفه‌‌های اقتصادی طراحی شده‌اند، نمی‌تواند تحولات و نحوه دقیق عملکرد تصمیم‌گیران را تبیین کنند امروزه ادبیات گسترده‌ای در خصوص رفتارهای مالیاتی مبتنی بر اقتصاد رفتاری شکل گرفته است. با توجه به این‌که موضوع پیشگیری از فرار مالیاتی توسط مودیان مالیاتی بسیار مهم و ضروری است، در این پژوهش با استفاده از ابزار مدل‌سازی ریاضی و سناریوسازی جهت محاسبه جرایم مالیاتی به مقایسه نظریه اقتصاد رفتاری و نظریه مطلوبیت انتظاری پرداخته شده است.
روش‌شناسی پژوهش: در این پژوهش با استفاده از ابزار مدل‌سازی ریاضی و پرسشنامه جهت محاسبه جرایم مالیاتی به مقایسه نظریه اقتصاد رفتاری و نظریه مطلوبیت انتظاری پرداخته شده است.
یافته‌ها: نتایج به‌دست‌آمده حاکی از آن است که میزان جرایم محاسبه‌شده در نظریه اقتصاد رفتاری با جرایم در دنیای واقعی نزدیک‌تر است؛ بنابراین، نتایج به‌دست‌آمده توجیه مناسبی برای انتخاب نظریه چشم‌انداز به‌جای نظریه مطلوبیت انتظاری است و با اضافه شدن پارامتر اخلاق مالیاتی میزان جریمه مالیاتی در هر دو تئوری کاهش می‌یابد.
اصالت/ارزش‌افزوده علمی: با توجه به این‌که اقتصاد سالم اقتصادی است که بیش‌تر بر پایه مالیات بنا نهاده شده و در آن سعی شده باشد که هزینه‌های دولت از طریق وصول مالیات تامین شود. برای دستیابی به این مهم بایستی سیستم مالیاتی کشور اصلاح شود.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach

نویسندگان [English]

  • Najme Esmaeil Darjani
  • Ahmad Assadzadeh
  • Mohamad Mehdi Barghi Oskoei

Department of Economics, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.

چکیده [English]

Purpose: Most tax policies are based on how taxpayers make decisions based on classical economic models. However, studies show that conventional decision-making models, which are designed without socio-psychological foundations and based only on economic components, can not explain the developments and the exact way decision-makers work. Considering that the issue of preventing tax evasion by taxpayers is very important and necessary, in this study, using mathematical modeling and scenario making tools to calculate tax crimes, the theory of behavioral economics and the theory of expected desirability have been compared.
Methodology: In this research, using mathematical modeling tools and a questionnaire to calculate tax crimes, the theory of behavioral economics and the theory of expected desirability have been compared.
Findings: The results indicate that the amount of crimes calculated in the theory of behavioral economics is closer to crimes in the real world. Therefore, the obtained results are a good justification for choosing the theory of perspective instead of the theory of expected utility, and by adding the parameter of tax ethics, the amount of tax penalty in both theories is reduced.
Originality/Value: Since a healthy economy is an economy that is mostly based on taxes and has tried to cover government expenditures through taxes. To achieve this, the country's tax system must be reformed.

کلیدواژه‌ها [English]

  • Behavioral economics
  • Tax evasion
  • Tax ethics
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