تاثير ادراك كارشناسان مالياتي از پيچيدگي مالياتي بر رفتار تمكين مالياتي

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

امروزه نقش كارشناسان مالياتي به علت قوانين مالياتي پيچيده ومبهم به يك موضوع مهم در سياست ­هاي مالياتي تبديل شده است. مطالعه فعاليت كارشناسان مالياتي از آن جهت اهميت دارد كه اولا مؤديان به منظور ايفاي تعهدات مالياتي خود از خدمات آنها استفاده مي ­كنند و ثانيا اين افراد به طور مستقيم جهت حل مسائل مالياتي مختلف تلاش كرده و لذا بهتر از سايرين پيچيدگي مالياتي را درك مي­ كنند. بنابراين، ديدگاه كارشناسان مالياتي مي­تواند در طراحي سياست­هاي مالياتي تاثير­گذار باشد. در اين بررسي به مطالعه پژوهش ­هاي مربوط به ادراك كارشناسان مالياتي از پيچيدگي مالياتي و آثار آن بر رفتارتمكين مالياتي آنها مي­پردازيم. همچنين روش­هاي مختلف اندازه گيري پيچيدگي مالياتي تشريح مي­ شود.

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity, since their activity comprises the resolution of different tax problems for their clients. Therefore, the views of tax professionals can play an important role in designing country's tax policy. In this review, we study researches on tax professionals' perceptions of tax complexity and its effects on Tax compliance behavior, as well as discuss various methods for measuring the complexity of tax.