ساختار و ترکیب مالیات‌ها و سرمایه‌گذاری خارجی و نابرابری درآمد در ایران
راحله حسینی
1
(
دانشجوی دکتری اقتصاد بین الملل دانشکده مدیریت و اقتصاد دانشگاه آزاد اسلامی واحد علوم و تحقیقات، تهران، ایران
)
نادر مهرگان
2
(
استاد اقتصاد دانشکده علوم اقتصادی و اجتماعی دانشگاه بوعلی سینا همدان/ همدان/ ایران
)
یزدان نقدی
3
(
استادیار گروه اقتصاد دانشکده علوم انسانی دانشگاه ازاد اسلامی واحد تهرن غرب/ تهران/ ایران
)
سهیلا کاغذیان
4
(
استادیار گروه اقتصاد دانشکده علوم انسانی /دانشگاه ازاد اسلامی واحد تهرن غرب/ تهران/ ایران
)
کلید واژه: توزیع درآمد, ساختار مالیات, شاخص پالما, سرمایه‌گذاری مستقیم خارجی, فرضیه کوزنتس,
چکیده مقاله :
کاهش نابرابری درآمد از مهمترین مسائل برای دستیابی به توسعه پایدار می‌باشد، زیرا نابرابری درآمد می‌تواند موجب بی‌ثباتی اقتصادی، سیاسی و اجتماعی شود. این موضوع، باعث شده است که سیاست‌گذاران توجه ویژه‌ای به بررسی توزیع درآمد و را‌هکارهای کاهش نابرابری داشته باشند. یکی از ابزارهای مهم در این زمینه، مالیات و سیاست‌های مالیاتی است که تاثیر آن بر توزيع درآمد، به ساختار سيستم مالياتي بستگي دارد. سیستم‌هایی که بر مالیات مستقیم تاکید دارند، معمولاً تاثیرات بازتوزیعی بیشتری دارند و به کاهش نابرابری کمک می‌کنند. در این پژوهش، با استفاده از روش خود‌رگرسیون برداری با وقفه توزیعی(ARDL) تأثیر مهمترین اقلام عمده مالیاتی در حوزه مالیات‌های مستقیم وغیر‌مستقیم بر توزیع درآمد ایران طی دوره زمانی4q 1387 الی4q 1402 مورد بررسی قرار گرفته است. از شاخص پالما و ضریب جینی برای سنجش نابرابری درآمد، استفاده شده است. هم‌چنین، تاثیر سرمایه‌گذاری مستقیم خارجی و درآمد سرانه بر توزیع درآمد نیز ارزیابی شده است. نتایج نشان می‌دهد که افزایش مالیات بر ارزش‌افزوده و مالیات بر اشخاص حقوقی غیردولتی منجر به افزایش شاخص پالما و ضریب جینی می‌شود. اثر مالیات بر ارث معنادار و منفی می‌باشد.اثر مالیات مشاغل و سرمایه‌گذاری خارجی بر شاخص پالما و ضریب جینی به ترتیب غیرمعنادار و معنادار و مثبت می‌باشد. افزایش درآمد سرانه نیز توزیع درآمد بهبود را می‌بخشد. هم‌چنین، فرضیه کوزنتس در کوتاه مدت و بلند مدت تایید نمی‌شود.
چکیده انگلیسی :
Reducing income inequality is one of the most important issues for achieving sustainable development, because income inequality can cause economic, political, and social instability. This has led policymakers to pay special attention to examining income distribution and ways to reduce inequality. One of the important tools in this field is taxes and tax policies, the effect of which on income distribution depends on the structure of the tax system. Systems that emphasize direct taxes usually have greater redistributive effects and help reduce inequality. In this study, the effect of the most important major tax items in the field of direct and indirect taxes on income distribution in Iran during the period of Q4 1387 to Q4 1402 has been examined using the Autoregressive Distributed Lag (ARDL) method. Palma and Gini coefficients are used to measure income inequality. The effects of foreign direct investment and GDP per capita income on income distribution are also evaluated. The results show that increasing value-added tax and tax on non-governmental legal entities leads to an increase in the Palma index and Gini coefficient. The effect of inheritance tax is significant and negative in both models. The effect of business tax and foreign investment on the Palma index and Gini coefficient is insignificant and significant and positive, respectively. An increase in GDP per capita income improves income distribution in both models. Also, the Kuznets hypothesis is not confirmed in the short and long run.
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