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فرهنگ سازمانی و تمکین مالیاتی شرکتی (مطالعۀ موردی: اداره کل امور مالیاتی مودیان بزرگ) | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 2، دوره 23، شماره 1، 1395، صفحه 1-18 اصل مقاله (230.96 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.57017 | ||
| نویسندگان | ||
| مهناز ملانظری1؛ مینا ابوحمزه* 2؛ محمدمهدی میرزایی عباس آباد3 | ||
| 1دانشیار گروه حسابداری، دانشکدۀ علوم اجتماعی و اقتصادی، دانشگاه الزهرا (س)، تهران، ایران | ||
| 2دانشجوی دکتری حسابداری، دانشکدۀ علوم اجتماعی و اقتصادی، دانشگاه الزهرا (س)، تهران، ایران | ||
| 3دانشجوی دکتری حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| چکیده | ||
| با توجه به اهمیت مالیات و درآمدهای مالیاتی در توسعۀ اقتصاد کشور و تحقق اهداف کلان اجتماعی، شناخت عوامل مؤثر بر تمکین مالیاتی ضرورت بسیاری دارد. شناخت این عوامل بهمنظور طراحی روشهای کارآمد برای افزایش درآمدهای مالیاتی، مستلزم درک جنبههای گوناگون رفتاری مؤدیان در خصوص قضاوت و تصمیمگیری برای تمکین مالیاتی است. از آنجا که تصمیم مؤدیان به تمکین مالیاتی تابعی از هنجارهای فرهنگی است، توجه به تأثیر فرهنگ اهمیت بسیاری دارد. این پژوهش به بررسی رابطۀ فرهنگ سازمانی و تمکین مالیاتی شرکتی میپردازد. در این پژوهش برای سنجش فرهنگ سازمانی، از پرسشنامۀ فرهنگی هافستد و برای اندازهگیری تمکین مالیاتی شرکتی، از معیاری مبتنی بر تفاوت مالیات ابرازی و قطعی شرکتها استفاده شده است. نمونۀ آماری پژوهش، 65 شرکت از شرکتهای ادارۀ کل امور مالیاتی مؤدیان بزرگ طی سالهای 1387 تا 1391 است. نتایج نشان میدهد فرهنگ سازمانی بر تمکین مالیاتی شرکتی اثر شایان توجهی دارد و تمکین مالیاتی شرکتها، از طریق اجتناب از عدم اطمینان کم، فردگرایی زیاد، مردگرایی زیاد و فاصلۀ قدرت کم مشخص میشود. | ||
| کلیدواژه‌ها | ||
| تمکین مالیاتی شرکتی؛ چارچوب فرهنگی هافستد؛ درآمد مالیاتی؛ فرهنگ؛ فرهنگ سازمانی | ||
| عنوان مقاله [English] | ||
| organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) | ||
| نویسندگان [English] | ||
| Mahnaz Mollanazari1؛ Mina Abouhamzeh2؛ Mohammad Mahdi Mirzaee Abbas Abad3 | ||
| 1Associate Prof., Faculty of Social Sciences and Economics, alzahra University | ||
| چکیده [English] | ||
| Regarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural questionnaire and to measure corporate tax compliance, an index based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined. | ||
| کلیدواژه‌ها [English] | ||
| corporate tax compliance, Culture, Hofstede's cultural framework, Organizational Culture, tax revenues | ||
| مراجع | ||
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