بررسي عوامل علّي ضعف در اجراي سياستگذاري مالياتي در ايران

Investigating the Causal Factors of Weakness in the Implementation of Tax Policy in Iran

ﻫﺪف اﺻﻠﯽ ﺳﯿﺎﺳﺘﮕﺬاري ﻣﺎﻟﯿﺎﺗﯽ، ﺗﺄﻣﯿﻦ ﻣﻨﺎﺑﻊ ﻣﺎﻟﯽ دوﻟﺖ ﻫﺎﺳﺖ اﻣﺎ ﮔﺎﻫﯽ ﺷﺎﻫﺪ ﻧﺎرﺳﺎﯾﯽ-ﻫﺎي ﻧﻈﺎم ﻣﺎﻟﯿﺎﺗﯽ در ﺑﻌﺪ اﺟﺮاﯾﯽ ﻫﺴﺘﯿﻢ. آﺳﯿﺐﺷﻨﺎﺳﯽ ﺳﯿﺎﺳﺘﮕﺬاري ﻣﺎﻟﯿﺎﺗﯽ در اﯾﺮان ﺣﺎﮐﯽ از آن اﺳﺖ ﮐﻪ ﺑﯿﺸﺘﺮﯾﻦ ﻣﺴﺎﯾﻞ در اﯾﻦ ﻓﺮاﯾﻨﺪ ﻣﺮﺑﻮط ﺑﻪ ﻣﺮﺣﻠﻪ اﺟﺮا اﺳﺖ. ﭘﺮﺳﺶ اﺻﻠﯽ ﭘﮋوﻫﺶ ﭘﯿﺶرو آن اﺳﺖ ﮐﻪ ﻋﻮاﻣﻞ ﻋﻠّﯽ ﻣﻮﺛﺮ در ﺿﻌﻒ اﺟﺮاي ﺳﯿﺎﺳﺖﻫﺎي ﻣﺎﻟﯿﺎﺗﯽ در اﯾﺮان ﭼﯿﺴﺖ؟ ﻣﺸﺎرﮐﺖ ﮐﻨﻨﺪﮔﺎن ﭘﮋوﻫﺶ ﺑﻪ ﺷﯿﻮه ﻫﺪﻓﻤﻨﺪ اﻧﺘﺨﺎب ﺷﺪهاﻧﺪ و دادهﻫﺎ ﺑﺎ اﺳﺘﻔﺎده از ﻣﺼﺎﺣﺒﻪﻫﺎي ﻋﻤﯿﻖ ﺑﺎ 33 ﻧﻔﺮ از ﮐﺎرﺷﻨﺎﺳﺎن ﮔﺮدآوري ﺷﺪه اﺳﺖ. دادهﻫﺎي اﯾﻦ ﭘﮋوﻫﺶ ﺑﺎ اﺳﺘﻔﺎده از روش ﺗﺮﮐﯿﺒﯽ ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ ﺷﺪهاﻧﺪ. ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ ﻋﺪم ﺗﻤﮑﯿﻦ ﻣﺎﻟﯿﺎﺗﯽ در ﺑﯿﻦ ﻣﻮدﯾﺎن ﻓﺮار ﻣﺎﻟﯿﺎﺗﯽ(، ﻓﻘﺪان وﺟﻮد ﭘﺎﯾﮕﺎه اﻃﻼﻋﺎت ﯾﮑﭙﺎرﭼﻪ اﻗﺘﺼﺎدي و ﻣﺎﻟﯽ، ﻋﺪم دﺳﺘﺮﺳﯽ ﺑﻪ اﻃﻼﻋﺎت اﻗﺘﺼﺎدي ﻣﻮدﯾﺎن، ﺟﺎﺑﺠﺎﯾﯽﻫﺎي ﻣﺘﻌﺪد و ﺳﯿﺎﺳﯽ ﺑﺮاي ﻣﺪﯾﺮان ﻧﻈﺎم ﻣﺎﻟﯿﺎﺗﯽ، ﺗﻌﺪد آﯾﯿﻦ ﻧﺎﻣﻪﻫﺎ و ﺑﺨﺸﻨﺎﻣﻪﻫﺎي ﻣﺎﻟﯿﺎﺗﯽ و ﻣﻐﺎﯾﺮت ﺑﺎ ﯾﮑﺪﯾﮕﺮ ﺑﻪ ﺗﺮﺗﯿﺐ از ﺟﻤﻠﻪ ﻣﻬﻤﺘﺮﯾﻦ ﻋﻠﻞ ﺿﻌﻒ در ﺳﯿﺎﺳﺖ ﮔﺬاري ﻣﺎﻟﯿﺎﺗﯽ در اﯾﺮان ﻫﺴﺘﻨﺪ.

The main purpose of tax policy is to finance governments, but sometimes we see the shortcomings of the tax system in the executive dimension. The pathology of tax policy in Iran indicates that most of the issues in this process are related to the implementation phase. The main question of the forthcoming research is what are the causal factors influencing the weak implementation of tax policies in Iran? Research participants were purposefully selected and data were collected using in-depth interviews with 33 experts. The data of this study have been analyzed using a combined method. The findings indicate that tax disobedience among taxpayers (tax evasion), lack of integrated economic and financial database, lack of access to taxpayers' economic information, multiple and political shifts for tax system managers, multiple regulations, tax directives and contradictions are among the most important causes of weakness in tax policy in Iran.