Investigating the components of the dynamic model in increasing tax revenue with a meta-synthesis approach
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 83
فایل این مقاله در 16 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJNAA-14-12_013
تاریخ نمایه سازی: 17 دی 1402
چکیده مقاله:
The issue of increasing tax revenues and possible ways for this increase is an attractive issue for governments. Especially in a single product economy like Iran, whose main source of income is volatile and unpredictable oil income. Today, tax revenues play an important role in financing governments so that tax is considered as a legitimizing factor for a government. After introducing the presented models and classifying them, this research aims to investigate and identify the effective factors in increasing tax revenues and evaluating public trust and participation in the field of tax with a meta- synthesis approach. The main components of this dynamic model include economic, cultural factors and political factors. Then, in order to better understand the variables affecting this relationship and understand the existing dynamics, a model has been presented for evaluating trust and public participation in the field of tax using the approach of system dynamics modeling and drawing causal-loop diagrams (CLD). Finally, the simulation has been done by Vensim software. Three basic scenarios for increasing the main components and one scenario for simultaneous increase of all the main components were analyzed as levers of the model. The simulation results indicate the positive effect of economic factors on trust and public participation in the field of tax. The point is that the effect of economic factors is greater when all simultaneous components are applied.
کلیدواژه ها:
نویسندگان
Alireza Rostami
Department of Management and Accounting, Roudehen Branch, Islamic Azad University, Roudehen, Iran
Abbas Toloie Eshlaghy
Department of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
Reza radfar
Head of Technology Management Department Azad University, UAE Branch
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :