علوم مهارتی و خلاقیت

علوم مهارتی و خلاقیت

محوریت تمرکز مشتری در اتخاذ سیاست‌های نوآورانه مالیاتی به‌منظور ایجاد خلاقیت کاهش اجتناب مالیاتی در راستای تحقق اهداف اقتصاد مقاومتی

نوع مقاله : مقاله پژوهشی

نویسندگان
مریم بهمنی 1
سعیده سادات نظام طاهری 2
1 مربی فنی، گروه حسابداری، دانشکده ملی مهارت، کاشان، اصفهان، ایران.
2 دانش آموخته کارشناسی ارشد، گروه حسابداری، دانشگاه ملی مهارت، کاشان، اصفهان، ایران.
10.48301/jssc.2024.462919.1020
چکیده
این تحقیق با محوریت تمرکز مشتری در اتخاذ سیاست‌های مالیاتی به‌منظورکاهش اجتناب مالیاتی در راستای تحقق اهداف اقتصاد مقاومتی در شرکت‌های بورسی تهران به انجام رسیده است. نقش مدیران با توجه به وظایف و فعالیت‌های مختلف خود در اداره در رشد خلاقیت و نوآوری با اهمیت و اساسی می‌باشد. در این مقاله به عواملی مانند ایجاد نظام انگیزشی مناسب، ایجاد ساختار سازمانی مناسب، ایجاد سیستم ارتباط مشارکت‌جویانه، انتخاب سبک مدیریت مناسب و انعطاف‌پذیر، فرهنگ سازمانی مناسب و امکانات و تکنولوژی و شرایط فیزیکی اشاره می‌شود. بر مبنای انتخاب نمونه تصادفی 120تایی از شرکت‌های بورسی تهران در بازه 5 ساله منتهی به 29/12/1400 و برآورد رگرسیون خطی چندگانه مبتنی بر داده‌های تابلویی و تأثیرات ثابت نتایج تحقیق نشان داد که شرکت‌های مشتری‌محور با تکیه بر مشتریان عمده خصوصی به دلایلی چون انگیزه‌های مدیریت سود و خصوصاً ریسک نقدینگی، انگیزه بیشتری برای اجتناب مالیاتی دارند ولی تمرکز بر مشتریان دولتی احتمالاً به دلیل ریسک نقدینگی کمتر و نیز حساسیت بیشتر به شفافیت مالیاتی در قیاس با شرکت‌های مشابه از اجتناب مالیاتی کمتری برخودار بوده‌اند. بر مبنای نتایج به‌دست‌آمده در راستای تحقق اهداف اقتصاد مقاومتی پیرامون کاهش فرار مالیاتی و افزایش سطح تمکین مالیاتی به سیاست‌گذاران مالیاتی و مجریان امور پیشنهاد می‌گردد حساسیت بیشتری نسبت به امکان اجتناب مالیاتی در ارتباط با شرکت‌های مشتری‌محور به‌خصوص شرکت‌های متکی بر مشتریان خصوصی داشته باشند.
کلیدواژه‌ها
اجتناب مالیاتی
سیاست‌های نوآورانه مالیاتی
اقتصاد مقاومتی
تمرکز مشتری
مشتریان دولتی
مشتریان خصوصی
ریسک نقدینگی

عنوان مقاله English

The Centrality of Customer Focus in Adoption of Innovative Tax Policies to Reduce Tax Avoidance and Achieve the Goals of the Resistance Economy

نویسندگان English

Maryam Bahmani 1
Saeede Sadat Nazamtaheri 2
1 Technical Coach, Department of Accounting, National University of Skills (NUS), Kashan, Isfahan, Iran.
2 Learned Master's Degree, Department of Accounting, National University of Skills (NUS), Kashan, Isfahan, Iran.
چکیده English

This research was conducted with a focus on customers adopting tax policies to reduce tax avoidance and achieve the goals of the resistance economy in Tehran Stock Exchange companies, and the role of managers according to their various duties and activities. The administration is fundamental in the development of creativity and innovation, which in this article is related to factors such as creating a suitable motivational system, a suitable organizational structure, a cooperative communication system, choosing a suitable and flexible management style, a suitable organizational culture and facilities, technology and physical conditions. Based on the selection of a random sample of 120 companies from the Tehran Stock Exchange in the 5 years ending on 20/02/2022 and multiple linear regression estimation based on panel data and fixed effects, the research results showed that customer-oriented companies relying on major customers for reasons such as profit management incentives and especially liquidity risk, the private sector had more incentive to avoid tax. However, focusing on government customers probably resulted in less tax avoidance due to lower liquidity risk and greater sensitivity to tax transparency compared to similar companies. Based on the results obtained to achieve the goals of the resistance economy around reducing tax evasion and increasing the level of tax compliance, it is recommended that tax policymakers and business executives be more sensitive to the possibility of tax avoidance in relation to customer-oriented companies, especially dependent companies that have private clients.

کلیدواژه‌ها English

Tax Avoidance
Innovative Tax Policies Resistance Economy
Customer Focus
Government Customers
Private Customers
Liquidity Risk
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علوم مهارتی و خلاقیت
دوره 1، شماره 2
علوم انسانی
تابستان 1403
صفحه 69-84

  • تاریخ دریافت 11 شهریور 1403
  • تاریخ بازنگری 23 مهر 1403
  • تاریخ پذیرش 29 آبان 1403