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

مراجع

کردنائیج، اسدالله؛ زالی، محمدرضا و  بهامین، ماجد. (1392). راهکارهای ساختاری توسعه کارآفرینی در ایران.  توسعه کارآفرینی، 2(6): 95-114.
Aidis, R., Estrin, S., & Mickiewicz, T. M. (2012). Size matters: entrepreneurial entry and government. Small Business Economics, 39(1), 119-139.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1, 323–338.
Anderson, B. B. (2015). Corrupting activities and economic development. World Journal of Entrepreneurship, Management and Sustainable Development, 11(1), 64-70.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
Anokhin, S., & Schulze, W. S. (2009). Entrepreneurship, innovation, and corruption. Journal of Business Venturing, 24, 465-476.
Asoni, A., & Sanandaji, T. (2014). Taxation and the quality of entrepreneurship. Journal of Economics, 113, 101–123.
Avnimelech, G., Zelekha, Y., & Sharabi, E. (2014). The effect of corruption on entrepreneurship in developed vs non-developed countries. International Journal of Entrepreneurial Behavior & Research, 20(3), 237-262.
Baliamoune-Lutz, M. (2015). Taxes and Entrepreneurship in OECD countries. Contemporary Economic Policy, 33 (2), April, 369–380.
Baliamoune-Lutz, M., & Garello, P. (2014).Tax structure and entrepreneurship. Small Business Economics, 42, 165–190.
Baumol, W. J. (1996). Entrepreneurship: Productive, unproductive, and destructive. Journal of Business Venturing, 11(1), 3-22.
Belitski, M., Chowdhury, F., & Desai, S. (2016). Taxes, corruption, and entry. Small Business Economics, 47(1), 201-216.
Block, J. (2016). Corporate income taxes and entrepreneurship activity. IZA World of Labor.
Braunerhjelm, P., & Eklund, J. E. (2014). Taxes, tax administrative burdens and new firm formation. Kyklos, 67(1), 1–11.
Bruce, D., & Gurley, T. (2004). Taxes and entrepreneurial entry: an empirical investigation using longitudinal tax return data. Proceedings of the 97th annual conference on taxation, National Tax Association, 336–343.
Bruce, D., Liu, X., & Murray, M. N. (2015). State tax policy and entrepreneurship. National Tax Journal, 68(3), 803-838.
Chowdhury, F., Belitski, M., & Desai, S. (2015). Relationship between Tax Policy-Entrepreneurship: Role of Corruption. In Academy of Management Proceedings (Vol. 2015, No. 1, p. 10258). Briarcliff Manor, NY 10510: Academy of Management.
Cullen, J. B., & Gordon, R. H. (2007). Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. Journal of Public Economics, 91, 1479–1505.
Darnihamedani, P., Block, J. H., Hessels, J., & Simonyan, A. (2018). Taxes, start-up costs, and innovative entrepreneurship. Small Business Economics, 51(2), 1-15.
Djankov, S., Ganser, T., McLiesh, C., Ramalho, R., & Shleifer, A. (2010). The effect of corporate taxes on investment and entrepreneurship. American Economic Journal: Macroeconomics, 2(3), 31-64.
Doerrenberg, P., & Peichl, A. (2013). Progressive taxation and tax morale. Public Choice, 155(3-4), 293-316.
Dove, J. A. (2015). The effect of judicial independence on entrepreneurship in the US states. Economic Systems, 9, 72–96.
Dreher, A., & Gassebner, M. (2013). Greasing the wheels? The impact of regulations and corruption on firm entry. Public Choice, 155(3-4), 413-432.
Dutta, N., & Sobel, R. (2016). Does corruption ever help entrepreneurship? Small Business Economics, 47(1), 179-199.
Engström, P., & Holmlund, B. (2009). Tax evasion and self-employment in a high-tax country: evidence from Sweden. Applied Economics, 41(19), 2419-2430.
Estrin, S., & Mickiewicz, T. (2012). Shadow economy and entrepreneurial entry. Review of Development Economics, 16(4), 559-578.
Estrin, S., Korosteleva, J., & Mickiewicz, T. (2013). Which institutions encourage entrepreneurial growth aspirations?, Journal of Business Venturing, 28, 564-580.
Fadahunsi, A., & Rosa, P. (2002). Entrepreneurship and Illegality: Insights from the Nigerian cross-border Trade. Journal of Business Venturing, 17, 397–429.
Ferede, E. (2013). Tax progressivity and self-employment: evidence from Canadian provinces. Small Business Economics, 40, 141–153.
Hansson, Å. (2012). Tax policy and entrepreneurship: empirical evidence from Sweden. Small Business Economics, 38(4), 495-513.
Henrekson, M., Johansson, D., & Stenkula, M. (2010). Taxation, Labor Market Policy and High-Impact Entrepreneurship. Journal of Industry, Competition and Trade, 10, 275–296.
Hopkins, V. (2016). Institutions, incentives, and policy entrepreneurship. Policy Studies Journal, 44(3), 332-348.
Huntington, S. P. (2006). Political order in changing societies. Yale University Press.
Kapustkina, E. V. (2008). The system of business financing in Russia: the gender aspect. International Journal of Entrepreneurship and Small Business, 5(3-4), 297-317.
Kelley, D., Bosma, N. S., & Amorós, J. E. (2011). Global entrepreneurship monitor 2010 executive report, Babson Park, MA: Babson College, Santiago, Chile: Universidad del Desarollo.1-83.
Klapper, L., Laeven, L., & Rajan, R. (2006). Entry regulation as a barrier to entrepreneurship. Journal of Financial Economics, 8 2 (3), 591-629.
Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties. Journal of Econometrics, 108, 1-24.
Lisi, G., & Pugno, M. (2011). Tax Morale, Entrepreneurship, and the Irregular Economy. AUCO Czech Economic Review, 5, 116-131.
Martini, M. (2014). Approaches to curbing corruption in tax administration in Africa. Transparency International, U4 Anti-Corruption Resource Center, no. 11. Mauro, P. (1995). Corruption and growth. The quarterly journal of economics, 110(3), 681-712.
Méndez, F., & Sepúlveda, F. (2006). Corruption, growth and political regimes: Cross country evidence. European Journal of political economy, 22(1), 82-98.
Mickiewicz, T., Rebmann, A., & Sauka, A. (2012). To pay or not to pay: entrepreneur’s attitudes towards tax evasion (summary). Frontiers of Entrepreneurship Research, 32, Article 10.
Mo, P. H. (2001). Corruption and economic growth. Journal of comparative economics, 29(1), 66-79.
Mohammadi Khyareh, M. (2017). Institutions and entrepreneurship: the mediating role of corruption. World Journal of Entrepreneurship, Management and Sustainable Development, 13(3), 262-282.
Nawaz, F. (2010). Exploring the Relationships between Corruption and Tax Revenue. Transparency International, U4 Anti-Corruption Resource Center, no. 228.
Parker, S. C. (2003). Does Tax Evasion Affect Occupational Choice? Oxford Bulletin of Economics and Statistics, 65, 379-394.
Rodriguez, P., Uhlenbruck, K., & Eden, L. (2005). Government corruption and the entry strategies of multinationals. Academy of management review, 30(2), 383-396.
Schneider, F., & Buehn, A. (2012). Size and Development of Tax Evasion in 38 OECD countries: What do we (not) know? CESifo Working Paper, no. 4004.
Tonoyan, V., Strohmeyer, R., Habib, M., & Perlitz, M. (2010). Corruption and entrepreneurship: How formal and informal institutions shape small firm behavior in transition and mature market economies. Entrepreneurship theory and practice, 34(5), 803-832.
Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.
Von Lampe, K. (2007). Criminals are not alone: Some observations on the social microcosm of illegal entrepreneurs. Crime Business and Crime Money in Europe: The Dirty Linen of Illicit Enterprise, Nijmegen, NETH: Wolf Legal Publishers, 131-155.
Williams, C. C. (2008). The hidden enterprise culture: Entrepreneurship in the underground economy. Edward Elgar Publishing.
Yitzhaki, S. (1974). A note on income tax evasion: a theoretical analysis. Journal of Public Economics, 3, 201–202.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار