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بررسی تأثیر فرار مالیاتی و فساد برکارآفرینی: مورد مطالعه کشورهای OECD | ||
فصلنامه علمی پژوهشی توسعه کارآفرینی | ||
مقاله 7، دوره 11، شماره 3 - شماره پیاپی 41، مهر 1397، صفحه 501-520 اصل مقاله (167.6 K) | ||
نوع مقاله: مقاله پژوهشی - کمی | ||
شناسه دیجیتال (DOI): 10.22059/jed.2019.264513.652701 | ||
نویسنده | ||
محسن محمدی خیاره* | ||
گروه علوم اداری و اقتصادی، دانشکده علوم انسانی، دانشگاه گنبدکاووس، گنبدکاووس، ایران | ||
چکیده | ||
هدف اصلی این مقاله، بررسی تأثیر بلندمدت و مشترک فرار مالیاتی و فساد بر فعالیتهای کارآفرینانه با استفاده از دادههای 36 کشور عضو سازمان همکاری اقتصادی و توسعه (OECD) در دوره زمانی 2010 -2000 است. روش تحقیق برحسب هدف، کاربردی و برحسب گردآوری اطلاعات، توصیفی-همبستگی است. به این منظور، دادههای پژوهش در دوره زمانی 2010-2000 از گزارشهای بینالمللی که بر اساس دادههای پیمایشی، شاخصهای اقتصادی و کارآفرینی کشورها را ارائه میکنند، استخراج و با استفاده از مدلسازی همانباشتگی پانلی با نرمافزار Eviews 9 تحلیل شده است. نتایج بیانگر وجود رابطه بلندمدت بین متغیرهای مورد استفاده است. علاوهبراین، بیانگر تأثیر منفی فساد بر هر سه مرحله انگیزه کارآفرینی، کارآفرینی نوپا و کارآفرینی تثبیت شده است. بااینحال، نتایج در مورد نحوه تأثیر فرار مالیاتی بر انگیزه کارآفرینی مثبت است. بهاینترتیب، نتایج نشان داد که با بهکارگیری تخمینزنندههای حداقل مربعات معمولی پویا (DOLS) و حداقل مربعات معمولی کاملاً تعدیلشده (FMOLS)، فرار مالیاتی بر کارآفرینی نوپا و تثبیت شده تأثیر منفی دارد، درحالیکه بر انگیزه کارآفرینی تأثیر مثبت دارد. درنتیجه، اگر کارآفرینی یکی از عوامل اصلی رشد اقتصادی باشد، سیاستگذاران و دولت در هنگام تلاش برای کاهش فرار مالیاتی، باید همزمان سیاستهایی را نیز در مبارزه با فساد اتخاذ کرده و ضعفهای نهادی را مرتفع کنند. | ||
کلیدواژهها | ||
انگیزه کارآفرینی؛ فرار مالیاتی؛ فساد؛ کارآفرینی تثبیت شده؛ کارآفرینی نوپا | ||
عنوان مقاله [English] | ||
Investigating the Impact of tax evasion and corruption on entrepreneurship: Case study of OECD countries | ||
نویسندگان [English] | ||
Mohsen Mohammadi Khyareh | ||
Department of Administrative and Economic Sciences, Faculty of Humanities, Gonbad-e-Kavous University, Gonbad-e-Kavous, Iran | ||
چکیده [English] | ||
The main objective of this paper is to investigate the long-term relationship between entrepreneurial activities, tax evasion and corruption using data from 36 OECD member countries during the period of 2000-2010. This research is applied in terms of goal, and descriptive-correlational in terms of data gathering. For this purpose, secondary data used and collected from international reports, which present economic and entrepreneurial indices of countries based on survey data. Data during the period of 2000-2010 are modeled using panel cointegration approach by Eviews 9 software. The results indicate a long-term relationship among the variables. In addition, the results showed that the impact of corruption on all three stages of entrepreneurial Innovation, total entrepreneurship activity and established entrepreneurship was negative. However, the results on the impact of tax evasion on entrepreneurial innovation are positive. Moreover, the results showed that by using the DOLS and FMOLS estimates, tax evasion has a negative effect on the new and established entrepreneurship, while it has a positive impact on the entrepreneurial Innovation. Consequently, if entrepreneurship is one of the main drivers of economic growth, policymakers and the government should simultaneously adopt policies to combat corruption and reduce institutional weaknesses when trying to reduce tax evasion. | ||
کلیدواژهها [English] | ||
corruption, Entrepreneurship Innovation, Established Entrepreneurship, tax evasion, Total Early-stage Entrepreneurship | ||
مراجع | ||
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