مدل سیاست مالیاتی با تأکید بر ارزش‌های فرهنگی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکدۀ مدیریت، دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشگاه تهران پردیس البرز، تهران، ایران

چکیده

میزان مالیات شرکت، نشان‌دهندۀ وجوهی است که از شرکت خارج می‌شود و در اختیار دولت قرار می‌گیرد؛ وجوهی که می‌توانند در پروژه‌های سرمایه‌گذاری مصرف شده و به ارزش‌آفرینی برای شرکت منجر شوند. بنابراین شرکت‌ها همواره در تلاش‎اند با به‌کارگیری سیاست‌های مالیاتی مختلف، برای کاهش وجوه نقد خروجی اقدام کنند. این پژوهش به‌دنبال ارائه و آزمایش مدلی برای پیش‌بینی سیاست مالیاتی شرکت‌های عضو بورس اوراق بهادار تهران است. برای این منظور 85 شرکت عضو بورس اوراق بهادار تهران به‌عنوان نمونۀ آماری انتخاب شدند. آزمون‌های آماری از طریق مدل معادلات ساختاری و با به‌کارگیری نرم‌افزار Smart PLS صورت پذیرفت. برای سنجش عوامل فرهنگی از دو متغیر مذهب‌گرایی و اعتماد به دولت استفاده شده است. بر اساس نتایج به‎دست‎آمده، عوامل فرهنگی از طریق متغیر میانجی عملکرد مالی بر چگونگی تدوین سیاست مالیاتی شرکت اثرگذارند. البته عوامل فرهنگی بدون حضور متغیر میانجی عملکرد مالی تأثیر معناداری بر سیاست مالیاتی شرکت ندارد. همچنین سایر نتایج نشان می‌دهد حضور مالکان دولتی و سهامداران نهادی، به تغییر سیاست‌های مالیاتی شرکت منجر شده است

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Tax Policy Model Considering Cultural Values

نویسندگان [English]

  • Gholamreza Karami 1
  • Alireza Shahabi 2
1 Associate Prof. in Accounting, Faculty of Management, University of Tehran, Tehran, Iran
2 Ph.D. Candidate in Accounting, Faculty of Management, University of Tehran, Alborz Campus, Iran
چکیده [English]

Firms’ tax amounts represent cash outflows from firms to the governments. Cash flows which could be invested and create value for the firms. Therefore firms have been tried to restrict those cash outflows through implementing different tax policies. This research is about to develop and test a tax policy predictor model. Statistical model consist of 85 public firms listed on Tehran Stock Exchange (TSE). Structural equation modeling is the statistical instrument. Religion and trust in public sector are proxies for cultural values. Results indicate that cultural values affect firms’ tax policy while intermediating variables are in and have no impact when those intermediating variables are not included. Other findings show effects of capital structure on tax policy development by firms.

کلیدواژه‌ها [English]

  • Capital structure
  • Tax Policy
  • Cultural Values
  • firm performance
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