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بررسی نظریه واکنش منطقی در تمکین مالیات اسلامی در سطح مؤدیان حقیقی | ||
حسابداری سلامت | ||
مقاله 2، دوره 8، شماره 1 - شماره پیاپی 21، مرداد 1398، صفحه 23-48 اصل مقاله (727.63 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2019.45397 | ||
نویسندگان | ||
وحید بخردینسب* 1؛ فاطمه ژولانژاد2 | ||
1دانشجوی دکتری، گروه حسابداری، واحد نجفآباد، دانشگاه آزاد اسلامی، نجفآباد، ایران | ||
2کارشناسارشد 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 | ||
تمکین مالیات اسلامی؛ دین اسلام؛ نظریه واکنش منطقی؛ نیت؛ نگرش و هنجار ذهنی مؤدی | ||
مراجع | ||
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