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ارائه مدل جامع دریافت مالیات الکترونیکی جهت کاهش فرار مالیاتی با رویکرد ISM | ||
| حسابداری دولتی | ||
| مقاله 14، دوره 10، شماره 2 - شماره پیاپی 20، مرداد 1403، صفحه 227-244 اصل مقاله (535.89 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2024.70685.1717 | ||
| نویسندگان | ||
| خدیجه ربیعی* 1؛ مهدی فاضلی2؛ آیین احمدی خوشابری3 | ||
| 1استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران | ||
| 2مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران | ||
| 3دانشجوی دکتری، دانشگاه ازاد اسلامی، قزوین، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: در سیستم مالیاتی نیاز به یک مدل جامع دریافت مالیات الکترونیکی که قادر باشد فرار مالیاتی را به حداقل برساند، احساس می‌شود. لذا این تحقیق با هدف ارائه مدل جامع دریافت مالیات الکترونیکی جهت کاهش فرار مالیاتی با رویکرد ISM اجرایی شد. روش پژوهش: این پژوهش از نوع اکتشافی-کاربردی است. اطلاعات پژوهش با مصاحبه از بین 15 نفر از خبرگان مالیاتی، گردآوری شد. اطلاعات گردآوری شده با استفاده از مدل‌سازی ساختاری تفسیری (ISM) تحلیل شد. یافته های پژوهش: یافتههای نشان داد در مدل اکتشافی کاهش فرار مالیاتی به عنوان تأثیرپذیرترین عامل می‌باشد. در سه سطح به ترتیب عوامل تحریم‌های مالی و معاملاتی برای متخلفین مالیاتی و آموزش مالیاتی الکترونیک، عوامل تشخیص هوشمند درآمد مشمول مالیات افراد حقیقی و حقوقی، ایجاد شفافیت با ایجاد سیستم‌های اطلاعاتی جامع و استفاده از هوش مصنوعی و بیگ دیتا در محاسبات، عوامل شبکه اختصاصی دریافت و پرداخت مالیات، اتصال و ارتباط به سیستم اداری و اجرایی کشور و یکپارچه‌سازی سیستم‌های مالی و بانکی در کل کشور قرار گرفته‌اند. نتیجهگیری، اصالت و افزوده آن به دانش: نتایج نشان داد تحریم‌های مالی و معاملاتی برای متخلفین مالیاتی، آموزش مالیاتی الکترونیک، تشخیص هوشمند درآمد مشمول مالیات افراد حقیقی و حقوقی، ایجاد شفافیت با ایجاد سیستم‌های اطلاعاتی جامع و استفاده از هوش مصنوعی و بیگ دیتا در محاسبات، شبکه اختصاصی دریافت و پرداخت مالیات، اتصال و ارتباط به سیستم اداری و اجرایی کشور و یکپارچه‌سازی سیستم‌های مالی و بانکی در کل کشور با تاثیرات متقابل منجر به کاهش فرار مالیاتی میگردند. | ||
| کلیدواژه‌ها | ||
| فرار مالیاتی؛ سیستم مالیات الکترونیکی؛ مالیات الکترونیکی | ||
| عنوان مقاله [English] | ||
| Providing a comprehensive model of electronic tax receipt to reduce tax evasion with the ISM approach | ||
| نویسندگان [English] | ||
| khadijeh Rabiee1؛ Mehdi Fazeli2؛ aeen ahmadi3 | ||
| 1Assistant Prof. Department of Accounting, Payame Noor University, Tehran, Iran | ||
| 2Instructor of Accounting , payame Noor University, Tehran, IRAN | ||
| 3PhD student, Islamic Azad University, Qazvin, Iran | ||
| چکیده [English] | ||
| Subject and Objective of the article: the need for a comprehensive electronic tax collection model can minimize tax evasion is felt. Therefore, this research was implemented with the aim of providing a comprehensive model of electronic tax collection to reduce tax evasion with the ISM approach. Research Method: This research is exploratory-applied. Research information was collected by interviewing 15 tax experts. The collected data were analyzed using Interpretive Structural Modeling (ISM). Research Findings: The findings showed that the reduction of tax evasion is the most effective factor in the exploratory model. In three levels, respectively, factors of financial and transactional sanctions for tax violators and electronic tax education, factors of intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in calculations, factors of dedicated network Receiving and paying taxes, connecting and communicating with the administrative and executive system of the country and integrating the financial and banking systems in whole country. Conclusion, originality and its contribution to knowledge: the results showed financial and transactional sanctions for tax violators, electronic tax training, intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in Calculations, dedicated tax collection and payment network, connection and communication with the administrative and executive system of the country and integration of financial and banking systems in the whole country with mutual effects lead to reduction of tax evasion. | ||
| کلیدواژه‌ها [English] | ||
| tax evasion, electronic tax system, electronic tax | ||
| مراجع | ||
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