‌ارزیابی نقش مشوق‌های مالیاتی شرکت‌های تجاری و تأثیر آن بر اقتصاد منطقه‌ای

نوع مقاله: علمی - پژوهشی

نویسندگان

1 دانشگاه ارومیه

2 پژوهشکده تحقیق و توسعه علوم انسانی سازمان سمت

3 پردیس دانشگاهی ارومیه

چکیده

 بسیاری از کشورهای توسعه یافته در بدو فرایند توسعه خود همواره از سیاست‌­های تشویقی در حوزه مالیاتی برای توازن توسعه منطقه‌­ای استفاده نمودند. از جمله این مشوق‌­ها تخفیف و معافیت­ مالیاتی در مناطق کمتر توسعه یافته و صنایع خاص مانند کشاورزی و محصولات معدنی است. تأثیر این سیاست بر اقتصاد منطقه­‌ای، موضوع این مطالعه است. با معرفی متغیرهایی مانند نرخ متوسط مالیاتی در سطح استان­‌ها به عنوان شاخص مشوق­‌های مالیاتی شرکت­های تجاری و شوک بارتیک به عنوان شاخص تقاضای نیروی کار، به بررسی نقش سیاست­ مشوق‌­های مالیاتی اعم از تخفیفات و معافیت­‌ها بر متغیرهای کلان اقتصاد استانی مانند رشد تشکیلات شرکتی، دستمزد سرانه، نرخ اجاره مسکن و نرخ بیکاری در قالب چهار مدل و در دوره 1381 تا 1395 با استفاده از مدل داده‌­های پنل پرداخته شد. طبق نتایج، اعطای مشوق­‌های مالیاتی در قالب کاهش نرخ مالیات متوسط در سطح استانی، تأثیر مثبت اما بسیار ناچیزی بر افزایش رشد تشکیلات شرکتی و دستمزد سرانه  نیروی کار داشته و بر نرخ اجاره مسکن  و نرخ بیکاری تأثیر بی‌­معنی دارد. این امر نشان می‌­دهد که سیاست تشویق مالیاتی نتوانسته است به اهدافی نظیر کاهش محرومیت و بهبود شرایط اقتصادی استان‌­ها دست یابد. به بیان دیگر، اعمال سیاست­‌های تشویقی در حوزه مالیاتی نتوانسته است انگیزه­‌های لازم جهت جذب سرمایه­‌گذاری و مجاب کردن سرمایه­‌گذاران برای تحرک بنگاه­‌های خود به مناطق دارای نرخ مالیات کمتر را فراهم آورد. پیشنهاد می‌شود که دولت با اصلاح قوانین مالیاتی خود و کاهش مشوق­های مالیاتی، منابع آزاد شده از این بخش را صرف ایجاد انگیزه‌­های تولید در مناطق محروم نماید. 

کلیدواژه‌ها


عنوان مقاله [English]

An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy

نویسندگان [English]

  • Kiumars Shahbazi 1
  • Hassan Khodavaisi 1
  • Ebrahim Rezaie 2
  • Jalal Ganji 3
1 Urmia University
2 The Organization for Researching and composing University Textbooks in Humanities
3 Urmia University
چکیده [English]

Most developed countries have utilized tax incentive policies for balancing the growth of their macroeconmies since the beginning of their development process. This study has sought to examine the extent of the influence of this policy on the macroeconomy. Taxation on the income of companies is the most prominent tax that influences macroeconomic variables through investment costs and investment level. This study introduces svariables like average tax rate around provinces and Bartik shock as an index for work force demand, and reports an investigation into the role of tax policies like tax exemptions and reliefs on the provincial macroeconomic variables such as company growth, per capita wage rate, house rent rate, and unemployment rate as four different models between 1381 to 1395 using the panel data algorithm. Based on the findings of this study, tax incentives in the form of reduction in the average tax rate in provinces positively influenced the company growth and per capita wage rate but it had no significant effect on the house rents and unemployment rate. This implies that the tax incentive policy has not been able to achieve its goals such as decreasing the unemployment and enhancing the economic conditions in the provinces. The implementation of incentive policies in taxes have not provided the required motivations for the absorbing the investment and convincing the investors for the reestablishment of their corporates in underdeveloped areas with less tax rates. It is recommended to allocate the freed resources form reforming the taxation regulations and decreasing the tax incentives to promote more motivation for production and employment in the underprivileged regions.

کلیدواژه‌ها [English]

  • tax incentives
  • average tax rate
  • Bartik shock
  • company growth

 

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