ارزیابی سواد مالیاتی مدیران ایرانی

فاضلی, مهدی; مسلمی, آذر; خانمحمدی, محمد حامد; معین الدین, محمود

doi:10.30473/gaa.2025.73913.1796

ارزیابی سواد مالیاتی مدیران ایرانی

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دانشجوی دکتری گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران.

² استادیار، گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران.

³ دانشیار، گروه حسابداری، دانشکده علوم انسانی، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران

⁴ دانشیار، گروه حسابداری، دانشکده علوم انسانی، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

10.30473/gaa.2025.73913.1796

چکیده

امروزه با توجه به نقش و جایگاه بسیار مهم مالیات در نظام بودجه ریزی کشورها، موضوع سواد مالیاتی مورد توجه بسیاری از مطالعات خارجی می باشد. ولی در ایران این مهم بطور خاص و به ویژه در سطح ملی مورد توجه نبوده است.
در مرحله کیفی پژوهش، مؤلفه های سواد مالیاتی مدیران با استفاده از روش دلفی شناسایی و پس از تایید، پرسشنامه استاندارد سواد مالیاتی مدیران به کمک شاخص لاوشه و تکنیک دلفی فازی تدوین و به تایید خبرگان رسیده؛ سپس در مرحله کمی پژوهش، با استفاده از روش نمونه گیری خوشه ای، پرسشنامه ها بین (400) نفر از مدیران ایرانی در 4 استان توزیع و (367) پرسشنامه کامل جمع آوری و با تکنیک های مناسب آماری تحلیل شده است.
یافته های پژوهش: یافته های بخش کیفی حاکی از آن است که مؤلفه های سواد مالیاتی مدیران عبارتند از 1)حوزه حقوق و دستمزد 2) حوزه مالیات بر ارزش افزوده 3)حوزه مربوط به گزاشات خرید، فروش و معاملات فصلی و سامانه مؤدیان 4)حوزه املاک و مستغلات 5)حوزه درآمد 6)پولشویی و فرار مالیاتی 7)معافیت های مالیاتی در حوزه درآمد 8)فرآیند دادرسی مالیاتی و مراجع مربوطه 9)جرائم مالیاتی عدم پرداخت به موقع بدهی مالیاتی 10) آشنایی با استانداردهای حسابداری و شناخت و تحلیل صورتهای مالی 11) آشنایی با فرآیند حسابرسی و تهیه گزارش حسابرسی مستقل. یافته های بخش کمی (بررسی 367 پرسشنامه تکمیل شده) حاکی از عدم کفایت سواد مالیاتی مدیران ایرانی است.
نتایج نشان داد مدیران ایرانی کم سواد مالیاتی هستند

کلیدواژه‌ها

موضوعات

حسابداری دولتی

عنوان مقاله [English]

Evaluation the tax literacy of Iranian managers

نویسندگان [English]

Mahdi Fazeli ¹
Azar Moslemi ²
Mohammad Hamed Khanmohammadi ³
Mahmoud Moeinadin ⁴

¹ Ph.D. Student, Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran .

² Assistant Professor, Department of Accounting, Khom. C., Islamic Azad University, Khomein, Iran

³ Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran

⁴ Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

چکیده [English]

Nowadays, considering the very important role and position of taxes in the budgeting system of countries, the issue of tax literacy is the focus of many foreign studies. However, in Iran, this issue has not been given special attention,
In the qualitative stage of the research, the components of managers' tax literacy were identified using the Delphi method and after approval, a standard questionnaire for managers' tax literacy was developed using the Lavish index and the fuzzy Delphi technique and approved by experts; then in the quantitative stage of the research, using the cluster sampling method, questionnaires were distributed among (400) Iranian managers in 4 provinces and (367) complete questionnaires were collected and analyzed with appropriate statistical techniques.
The findings of the qualitative section indicate that the components of managers' tax literacy are: 1) Salary and wages area 2) Value added tax area 3) Area related to purchase, sales and quarterly transactions and taxpayer system 4) Real estate area 5) Income area 6) Money laundering and tax evasion 7) Tax exemptions in the income area 8) Tax litigation process and relevant authorities 9) Tax crimes of failure to pay tax debt on time 10) Familiarity with accounting standards and recognition and analysis of financial statements 11) Familiarity with the audit process and preparation of an independent audit report. The findings of the quantitative section (review of 367 completed questionnaires) indicate the inadequacy of tax literacy of Iranian managers.
The results showed that Iranian managers are tax illiterate

کلیدواژه‌ها [English]

Tax literacy of managers
financial literacy
Direct Tax Law

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