درک مالیات دهندگان از مسئولیت پذیری بخش عمومی شامل ( پاسخگویی بخش عمومی، شفافیت مالی دولت، بودجه متوازن و مازاد، انتشار مؤثر اطلاعات و مشارکت عمومی دولت) بر انطباق داوطلبانه رفتار مالیات دهندگان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه پیام نور، تهران- ایران

2 گروه حسابداری، دانشگاه پیام نور، تهران ایران

3 کارشناس ارشدحسابداری، واحد علوم و تحقیقات زنجان، دانشگاه آزاد اسلامی، زنجان، ایران

4 گروه حسابداری، دانشگاه پیام‌نور، واحد بهشهر، بهشهر ایران.

چکیده

موضوع و هدف مقاله: پژوهش حاضر در پی ردیابی درک مالیات دهندگان از مسئولیت‌پذیری بخش عمومی شامل(پاسخگویی بخش عمومی، شفافیت مالی دولت، بودجه متوازن و مازاد، انتشار مؤثر اطلاعات و مشارکت عمومی دولت) بر انطباق داوطلبانه رفتار مالیات‌دهندگان است.
روش: جامعه آماری این پژوهش را مودیان مالیاتی و صاحبان مشاغل و صنایع در استان فارس تشکیل می‌دهند و محدوده زمانی این پژوهش سال 1404 است. با توجه به عدم وجود آمار دقیق در مورد اندازه جمعیت، از فرمول کوکران برای اندازه جمعیت ناشناخته برای تعیین حجم نمونه استفاده شد. بر این اساس، حجم نمونه 384 نفر محاسبه شد. در نهایت400 پرسشنامه بین کلیه افراد جامعه توزیع و مورد بررسی قرار گرفت. در مجموع از پرسشنامه‌های توزیع شده، با پیگیری‌های مکرر توسط محقق، 267 پرسشنامه‌ کامل و قابل استفاده دریافت گردید.
یافته‌ها: مشاهده گردید که بین همه متغیرهای مستقل شامل(پاسخگویی عمومی دولت، شفافیت مالی دولت، بودجه متوازن و مازاد دولت، انتشار مؤثر اطلاعات، تعامل دولت با شهروندان و مشارکت عمومی) با متغیر وابسته پژوهش(انطباق داوطلبانه رفتار مالیات‌دهندگان) در سطح اطمینان 99 درصد همبستگی مثبت و معنادار قابل توجهی وجود دارد.
نتیجه‌گیری: انطباق داوطلبانه رفتار مالیات دهندگان به تمکین مالیاتی و پایبندی عموم مردم نسبت به انجام الزامات لازم برای اظهار و پرداخت مالیات اشاره دارد. افکار عمومی انتظار دارند که دولتشان از نظر مالی مسئولیت‌پذیر باشد، بدین منظور خواستار سلامت اداری، شفافیت، انتشار مؤثر اطلاعات، برگزاری جلسات استماع عمومی و ارائه گزارش‌های پاسخگویی هستند تا عملکرد مسئولان دولتی که به منابع عمومی دسترسی دارند، مورد ارزیابی قرار گیرد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Taxpayers' Perception of Public Sector Accountability (Public Sector Accountability, Government Financial Transparency, Balanced and Surplus Budget, Effective Dissemination of Information, and Public Government Participation) on Voluntary Compli

نویسندگان [English]

  • Vahab Rostami 1
  • Zahra Haghighe khayam 2
  • Golriz Motazedi 3
  • Mojtaba Dalir 4
1 Department of Accounting, Payame Noor University, Tehran Iran.
2 Department of Accounting, Payame Noor University, Tehran Iran.
3 Master of Science in Accounting, Zanjan Science and Research Branch, Islamic Azad University, Zanjan, Iran
4 Department of Accounting, Payame Noor University, Behshahr Branch, Behshahr, Iran.
چکیده [English]

Purpose: The present study seeks to trace taxpayers' perception of public sector accountability, including (public sector accountability, government financial transparency, balanced and surplus budget, effective dissemination of information, and public participation of the government) on the voluntary compliance of taxpayers' behavior.
Research Method: Due to the lack of accurate statistics about population size, Cochran's formula for unknown population size was used to determine the sample size. Accordingly, the sample size was calculated to be 384 people. Finally, 400 questionnaires were distributed and examined among all people in the population. From the distributed questionnaires, with repeated follow-up by the researcher, 267 complete and usable questionnaires were obtained.
Findings: It was observed that there is a significant positive and significant correlation between all independent variables including (public accountability of the government, financial transparency of the government, balanced and surplus government budget, effective dissemination of information, interaction of the government with citizens, and public participation) with the dependent variable of the research (voluntary compliance of taxpayers' behavior) at the 99% confidence level.
Conclusion Originality and its Addition to Knowledge: Voluntary compliance of taxpayers' behavior refers to tax compliance and the public's commitment to fulfilling the necessary requirements for tax declaration and payment. Public opinion expects their government to be financially responsible, and for this purpose, they demand administrative soundness, transparency, effective dissemination of information, holding public hearings, and providing accountability reports so that the performance of government officials who have access to public resources can be evaluated.

کلیدواژه‌ها [English]

  • 'Government Accountability to Taxpayers
  • 'Transparency of Government Information Delivery '
  • 'Voluntary Compliance of Taxpayers' Behavior '
  • '

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سابقه مقاله

  • تاریخ دریافت: 28 تیر 1404
  • تاریخ بازنگری: 11 مهر 1404
  • تاریخ پذیرش: 09 مهر 1404

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