بررسی تأثیر فرار مالیاتی و فساد برکارآفرینی: مورد مطالعه کشورهای OECD

نوع مقاله: مقاله پژوهشی - کمی

نویسنده

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

موضوعات


عنوان مقاله [English]

Investigating the Impact of tax evasion and corruption on entrepreneurship: Case study of OECD countries

نویسنده [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
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