مقایسه عوامل مؤثر بر درآمد مالیاتی کشورهای درحال‌توسعه و توسعه‌یافته: با تأکید بر رشد بخش کشاورزی

نوع مقاله : مقاله پژوهشی

نویسندگان

• عباس میرزایی ¹
• حسن آزرم ²
• درنا جهانگیرپور ²

¹ استادیار، گروه اقتصاد کشاورزی، دانشکده مهندسی زراعی و عمران روستایی، دانشگاه علوم کشاورزی و منابع طبیعی خوزستان، ملاثانی، ایران

² دانشجوی دکتری، گروه اقتصاد کشاورزی، دانشکده کشاورزی، دانشگاه شیراز، شیراز، ایران

10.30495/jae.2022.22215.2054

چکیده

مقدمه و هدف: مالیات به عنوان یکی از مهم‌ترین منابع درآمدی، نقشی ویژه در تأمین مالی دولت‌ها ایفا می‌کند. مطالعات گذشته تنها برای کشورهای در حال توسعه به بررسی درآمد مالیاتی پرداختند و مقایسه‌ای میان عوامل اثرگذار بر درآمد مالیاتی کشورهای توسعه یافته و در حال توسعه صورت نگرفته است.
مواد و روش­ها: در این مطالعه با بهره‌گیری از داده‌های تلفیقی 30 کشور در حال توسعه در طول دوره‌ 2015-2002 و 8 کشور توسعه‌یافته در دوره‌ 2015-1997 و کنترل درون‌زایی برخی از متغیرهای توضیحی، از روش متغیرهای ابزاری داده‌های تلفیقی با در نظر گرفتن اثرات ثابت فردی برای برآورد اثر عوامل گوناگون بر درآمد مالیاتی استفاده شد.
یافته ­ها: نتایج مطالعه نشان داد که رشد بخش کشاورزی کشورهای در حال توسعه باعث کاهش سهم درآمد مالیاتی این کشورها می‌شود. افزون بر این، کاهش تعرفه‌ها و موانع تجاری همراه با شفاف‌سازی و کاهش ناپایداری‌های اقتصادی می‌تواند نقش مهمی را در افزایش سهم مالیاتی از تولید ناخالص داخلی کشورهای در حال توسعه ایفا کند.
بحث و نتیجه ­گیری: بخش کشاورزی، با سیاست‌هایی مانند کاهش یا حذف یارانه­ها و تخفیف­های مالیاتی، حذف دلالی­گری و ایجاد بازار شفاف برای محصولات کشاورزی و افزایش قدرت مالی تولیدکنندگان این بخش­ با اتخاذ سیاست­های غیر یارانه­ای به سمت بازاری و تجاری شدن حرکت کند.

کلیدواژه‌ها

• درآمد مالیاتی
• داده‌های تلفیقی
• رشد بخش کشاورزی
• کشورهای در حال توسعه
• کشورهای توسعه‌یافته

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عنوان مقاله [English]

Factors Affecting Tax Revenue in Developing and Developed Countries with Emphasis on Growth of the Agricultural Sector

نویسندگان [English]

• abbas mirzaei ¹
• hassan azarm ²
• Dorna jahangirpor ²

¹ Department of Agricultural Economics, Faculty of Agriculture Engineering and Rural Development, Agricultural Sciences and Natural Resources University of Khuzestan, Mollasani, Iran

² Department of Agricultural Economics, School of Agriculture, Shiraz University, Shiraz, Iran

چکیده [English]

Introduction: Tax as one of the most important sources of revenue, plays a special role in government financial status. Previous studies have examined tax revenue only for developing countries, and no comparison has been made between the factors affecting the tax revenue of developed and developing countries.
Materials and Methods: This study utilizes panel data from 30 developing countries during the period 2002-2015 and 8 developed countries during the period 1997-2015 and the control of endogenous some explanatory variables, the method of instrumental variables panel data with considering the constant effects of the individual to estimate the effect of various factors on tax revenue.
Findings: The results of the study showed that the growth of the agricultural sector in developing countries would reduce the share of tax revenue in these countries. Also, the results showed that the reduction of tariffs and trade barriers with the transparency and reduction of economic instability can play an important role in increasing the tax share of GDP in developing countries.
Conclusion: Agricultural growth can be enhanced through policies such as reducing or eliminating tax subsidies and discounts, eliminating brokering and creating a transparent market for agricultural products, and increase the financial strength of the producers of this sector by adopting non-subsidized policies towards market and commercialization.

کلیدواژه‌ها [English]

• Tax revenue
• Panel data
• Growth of Agriculture Sector
• Developing countries
• Developed countries

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