بررسی نظریه واکنش منطقی در تمکین مالیات اسلامی در سطح مؤدیان حقیقی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد نجف‌آباد، دانشگاه آزاد اسلامی، نجف‌آباد، ایران

2 کارشناس‌ارشد حسابداری، واحد علوم و تحقیقات خوزستان، دانشگاه آزاد اسلامی، خوزستان، ایران

چکیده

مقدمه: از جمله معیارهای اثرگذار بر تمکین مالیات اسلامی عوامل درونی مؤدیان مانند نیت، نگرش و هنجار ذهنی آنان است. هم‌چنین، تا زمانی که مؤدی مالیات اسلامی ضرورت، اهمیت و فواید پرداخت خمس و زکات را نداند آن را پرداخت نمی­کند. از این رو، لازم است ابعاد رفتاری تمکین مالیاتی مؤدیان (اشخاص حقیقی) بررسی شده و اثر پرداخت­ مالیات اسلامی بر حل مشکلات اقشار ضعیف جامعه مشخص  شود. در این راستا، پژوهش حاضر به بررسی رابطه بین نیت، نگرش و هنجار ذهنی مؤدی با تمکین مالیات اسلامی می‌پردازد.
روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و از نظر ماهیت و روش پیمایشی-میدانی بوده و با استدلال استقرایی انجام شده است. جامعه آمارى پژوهش را استادان حوزه‌های علمیه و دانشگاه، حسابرسان، حسابداران و صاحبان مشاغل و اشخاص حقیقی مراجعه‌کننده به مؤسسات خیریه برای پرداخت خمس و زکات در سال 1394 تشکیل می‌دهد. داده‌های پژوهش با استفاده از پرسش‌نامه کتبی جمع‌آوری شده و فرضیه­های پژوهش با دو روش همبستگی پیرسون و معادلات ساختاری بررسی شده است.
یافته‌ها: نتایج پژوهش حاکی از آن است که نگرش و هنجار ذهنی در سطح هر مؤدی (شخص حقیقی) با تمکین مالیات اسلامی رابطه معنی‌داری دارد. هم‌چنین، نیت مؤدی مالیات اسلامی بر رابطه بین نگرش و هنجار ذهنی در سطح هر مؤدی (شخص حقیقی) با تمکین مالیات اسلامی اثر معنی‌داری دارد.
نتیجه‌گیری: ترغیب به پرداخت داوطلبانه خمس و زکات، یکی از رهیافت­های مؤثر برای بهبود وضعیت معیشتی اقشار ضعیف جامعه است و مراجع ذیصلاح باید با تقویت عوامل مؤثر بر تمکین مالیاتی (نیت، نگرش و هنجار ذهنی مؤدی مالیاتی) از آن برای نیل به کاهش فقر اقتصادی با تشویق مؤدیان استفاده کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating Action Response Theory in the Islamic Tax Compliance at the Level of Real Taxpayers

نویسندگان [English]

  • V. Bekhradi Nasab 1
  • F. Jolanejad 2
1 Ph. D. Student in Accounting, Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
2 M. A. in Accounting, Khuzestan Science and Research Branch, Islamic Azad University, Khuzestan, Iran
چکیده [English]

Introduction: Internal factors of taxpayers such as their intention, attitude, and subjective norm are among the criteria affecting Islamic tax compliance. Also, as long as the Islamic taxpayer does not know the necessity, importance and benefits of Khums and Zakat payments he will not pay the tax.  Therefore,it is required to examine the behavioral aspects of taxpayers’ tax compliance (real people) and the impact of Islamic tax payment on solving the problems poor classes in the society. In this regard, this study investigates the relationship between intention, attitude, and subjective norm of taxpayers with Islamic tax compliance.
Method: this research is applied in terms of its purpose, it is a field survey in terms of the nature, and it was conducted by inductive reasoning. The statistical population consisted of instructors of Hawzahs and university, auditors, accountants, job owners, and real people went to charities to pay Khums and Zakat in 2005. The data were collected using a questionnaire and the hypotheses were tested by Pearson correlation coefficient and structural equations.  
Results: The results of this research indicate that the attitude and the subjective norm at the level of each taxpayer (real person) have a significant relationship with the Islamic tax compliance. Further the intention of Islamic taxpayer has a significant effect on the relationship between attitude and subjective norm at the level of each taxpayer (real person) and Islamic tax compliance.
Conclusion: Encouragement to pay Khums and Zakat voluntarily is one of the effective approaches to improve the living conditions of poor classes of the society; the competent authorities should enhance the effective factors on tax compliance (intention, attitude, and subjective norm of taxpayer) to reduce the economic poverty through encouraging taxpayers.

کلیدواژه‌ها [English]

  • Action Response Theory
  • Attitude and Subjective Norm of Tax Payer
  • Intention
  • Islam Religion
  • Islamic Tax Compliance
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