نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه برنامهریزی و توسعه اقتصادی، دانشگاه علامه طباطبائی، تهران، ایران
2 دانشجوی دکتری اقتصاد، دانشگاه علامه طباطبائی، تهران، ایران
چکیده
چرا عملکرد کشورهای مختلف جهان در وصول درآمدهای مالیاتی تا این حد متفاوت است؟ از میان عواملی که در مطالعات مختلف مؤثر بر درآمدهای مالیاتی تشخیص داده شده، کدام عوامل میتوانند تفاوت عملکرد کشورها را در مالیاتستانی بهتر توضیح دهند؟ به منظور درک بهتر این عوامل، مطالعه حاضر از روش فراتحلیل چندسطحی استفاده میکند. در این مطالعه 48 مقاله شامل 799 اندازه اثر برای تحلیل انتخاب شد. نتایج فراتحلیل حاکی از آن است که پس از کنترل تورش انتشار و متغیرهای تعدیلکننده، تولید ناخالص داخلی، تجارت خارجی، تورم، ارزش افزوده بخش صنعت و وقفه درآمدهای مالیاتی تأثیر مثبت و معناداری بر درآمدهای مالیاتی دارد. همچنین، متغیرهای ارزش افزوده بخش کشاورزی و فساد نیز اثر منفی و معناداری را بر درآمدهای مالیاتی نشان داده است و درنهایت سرمایهگذاری مستقیم خارجی اثر معناداری بر درآمدهای مالیاتی نداشته است. علاوهبراین، مطالعه حاضر نشان میدهد زمانی که درآمدهای مالیاتی با احتساب بیمه تأمین اجتماعی و بدون آن اندازهگیری شود، رابطه بین این متغیرها و درآمدهای مالیاتی متفاوت خواهد بود. علاوهبراین، متغیرهای کنترلی مانند جمعیت، فساد، تجارت خارجی، نهاد، تولید ناخالص داخلی، تورم، اندازه نمونه، مدل و روش (سری زمانی، پنل، ایستا، پویا، اثرات ثابت، اثرات تصادفی، روش گشتاورهای تعمیمیافته، سایر روشهای پویا) و دورههای زمانی در توضیح تفاوتهای موجود در نتایج مطالعات مختلف مؤثر هستند.
کلیدواژهها
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