اثر نابرابری در توزیع درآمد بر ساختار مالیاتی در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد گروه اقتصاد، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران

2 کارشناس ارشد گروه اقتصاد، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران

چکیده

در این مقاله به بررسی اثر نابرابری در توزیع درآمد (اندازه گیری شده توسط ضریب جینی و سهم ده درصد ثروتمندترین به ده درصد فقیرترین) بر ساختار مالیاتی در دوره زمانی 1399- 1357 با استفاده از روش خودرگرسیون‌برداری با وقفه‌های گسترده (ARDL) پرداخته شده است. نتایج حاصل نشان داد که در کوتاه‌مدت و بلندمدت نابرابری با هر دو معیار اندازه‌گیری توزیع نابرابری درآمد، نسبت مالیات غیرمستقیم به GDP را افزایش داده است. ولی این اثر برنسبت مالیات مستقیم به GDP اثر منفی داشته است. در نتیجه نابرابری توزیع درآمد ساختار مالیاتی را از مالیات مستقیم به سمت مالیات غیرمستقیم سوق داده است.بنابراین نظام مالیاتی در ایران پیشرفته نبوده است و متکی بر مالیات های غیر مستقیم بوده است. این نتیجه با ساختار اقتصاد ایران قابل توجیه است. با توجه به نقش مهم اقتصاد زیرزمینی اخذ مالیات مستقیم آسان نیست و اتکا دولت به اخذ مالیات غیر مستقیم قابل توجیه است.

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Income Inequality on Tax Structure in Iran

نویسندگان [English]

  • Zahra Afshari 1
  • Pouneh BakhshiPour 2
1 Professor, Department of Economics, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
2 Senior expert in the Department of Economics, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
چکیده [English]

In this article, the impact of income inequality (measured by both the Gini coefficient and the share of the
( top) wealthiest ten percent to the poorest ten percent) on tax structure in Iran in the period of 1978-2020 by using the ARDL model is investigated. The results showed that both in the short and long term, income inequality (both measures of income inequality) has increased the ratio of indirect taxes to GDP. While its impact on the direct tax ratio was negative. Therefore, income inequality leads to the turning of the tax capacity from direct taxes to indirect taxes. Therefore, the tax system in Iran has not been progressive and relies on indirect taxes. This result can be justified by the structure of Iran's economy, which is not easy to collect direct taxes due to the underground economy and tax evasion and the government is relying on indirect taxes to earn income.

کلیدواژه‌ها [English]

  • Income Inequality
  • Tax Structure
  • Iran
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