اثر فساد مالی بر درآمدهای مالیاتی: مطالعه موردی کشورهای منتخب در حال توسعه

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشگاه مازندران

2 استاد اقتصاد دانشگاه مازندران

3 دانشجوی کارشناسی ارشد اقتصاد دانشگاه مازندران

10.22096/esp.2012.26177

چکیده

فساد مالی یا سوء استفاده از قدرت دولتی برای کسب منفعت شخصی، رویدادی است که در سال‌های اخیر و به ویژه از دهه 1990 به بعد توجه بسیاری از مردم جهان را به خود جلب کرده است. این رویداد دارای عوامل مختلف فرهنگی، اجتماعی، سیاسی، حقوقی و اقتصادی است.
هدف مقاله حاضر بررسی اثر فساد مالی بر درآمدهای مالیاتی در برخی کشورهای در حال توسعه می‌باشد. در این راستا با استفاده از شاخص‌های مرکب فساد شامل، شاخص درک فساد (CPI)[1] و شاخص کنترل فساد (CCI)[2] به برآورد دو مدل با رویکرد داده‌های تابلویی[3] برای 27 کشور طی پنج سال 2002-2006 پرداخته شده است.
نتایج حاصل از این پژوهش، بیانگر اثر مثبت و معنی‌دار دو شاخص فساد مالی بر نسبت درآمد مالیاتی به تولید ناخالص داخلی (TAX/GDP) است. به عبارت دیگر با افزایش شاخص‌های فساد (کاهش سطح فساد)، نسبت درآمد مالیاتی نیز افزایش می‌یابد. بنابراین به منظور کاهش فساد در کشورهای منتخب باید اصلاحاتی در ساختار مالیاتی در جهت بهبود سیستم مالیاتی این کشورها در نظر گرفته شود.



[1]. Corruption Perception Index


[2]. Control of Corruption Index           


[3]. Panel Data                                                                                                                        

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Corruption on Tax Revenues: Evidence from selected Developing Countries

نویسندگان [English]

  • null null 1
  • Ahmad Jafari Samimi 2
  • Akhtar Rezaei Roshan 3
چکیده [English]

In recent years, and especially in the 1990s, a phenomenon broadly referred to as corruption has attracted a great deal of attention Corruption can be defined as misusing public office for private gain. It is a multi-dimensional phenomenon caused by economic as well as cultural, political and legal factors. The purpose of the present paper is to determine the impact of corruption on government tax revenues in developing countries. To do so, the paper concentrated on a sample of 27 developing countries for which the necessary data were available during 2002-2006.We have employed a composite index of corruption called Corruption Perception Index (CPI). CPI varies from zero (highest level) and 10 (lowest level) .Our findings based on panel data regression models support a positive and significant relationship between CPI and tax revenues. In other words, the higher is the corruption the lower will be the tax ratios. Therefore, developing countries should use policies to alleviate corruption in order to raise more government tax revenue

کلیدواژه‌ها [English]

  • Corruption Perception Index (CPI)
  • Tax Revenue
  • developing countries
  • Panel Data

الف- فارسی

  1. پژویان، جمشید؛ اقتصاد بخش عمومی (مالیات‌ها)، جلد 1، تهران، انتشارات جنگل، چاپ اول، 1386.
  2. رهبر، فرهاد؛ میرزاوند، زال‌پور؛ بازشناسی عارضه فساد مالی (ماهیت، گونه‌ها، پیامدها و آموزه‌های تجربی)،جلد اول، جهاد دانشگاهی دانشکده اقتصاد دانشگاه تهران، 1381.
  3. ملک، فردریک؛ «توضیحاتی در مورد شاخص درک فساد»، مجمع مصلحت تشخیص نظام، مرکزتحقیقات استراتژیک، معاونت پژوهش‌های اقتصادی، گروه پژوهشی شاخص‌سازی و آینده­پژوهی، مسئول گروه: رؤیا طباطبایی یزدی، 1387.
  4. میدری، احمد؛ خیرخواهان، جعفر؛ حکمرانی خوب، دفتر بررسی‌های اقتصادی، مرکز پژوهش‌های مجلس شورای اسلامی، 1383.
  5. همدمی خطبه‌سرا، ابوالفضل؛ فساد مالی (علل، زمینه‌ها و راهبردهای مبارزه با آن)، پژوهشکده مطالعات راهبردی غیرانتفاعی، تهران، 1387.

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