تفسیر اثربخش‌ترین برودادِ پایداری مالیات سبز براساس گزاره‌های تصمیم‌گیری ازحامی
الموضوعات :
بهزاد قبادی
1
,
هوشنگ امیری
2
,
قاسم رکاب‌دار
3
1 - گروه حسابداری، واحد بین الملل خرمشهر-خلیج فارس، دانشگاه آزاد اسلامی، خرمشهر، ایران.
2 - استادیار گروه حسابداری، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران. *(مسوول مکاتبات)
3 - استادیارگروه ریاضی، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.
تاريخ الإرسال : 09 الجمعة , شوال, 1442
تاريخ التأكيد : 13 الأربعاء , ذو القعدة, 1442
تاريخ الإصدار : 28 السبت , جمادى الثانية, 1444
الکلمات المفتاحية:
تحلیل راف,
مضامین فلسفی تصمیم‌گیری ازدحامی,
بروندادِ پایداری مالیاتِ سبز,
ملخص المقالة :
زمینه و هدف: در بین انواع منابع دولت، مالیات به عنوان منبع دائمی و قابل پیش‌بینی همواره موردتوجه دولتمردان بوده است. اقتصاددانان همواره در تلاش هستند تا پایه‌های مالیاتی جدیدی معرفی کنند که کمترین عدم کارایی را در سیستم اقتصادی ایجاد کند که در این بین مالیات‌های سبزکه بر پایه هزینه اعمال می‌شود از چنین ویژگی برخوردار است. لذا هدف مطالعه، تفسیر اثربخش‌ترین برودادِ پایداری مالیات سبز براساس گزاره‌های تصمیم‌گیری ازحامی بود.روش بررسی: روش شناسی این پژوهش ترکیبی است و برای انجام آن از تحلیل‌های فراترکیب؛ دلفی و مجموعه راف استفاده شده است. جامعه هدف در بخش کیفی، پژوهش‌های مشابه و خبرگان دانشگاهی در رشته حسابداری بودند. اما جامعه هدف در بخش کمی ۲۲ نفر مدیران شرکت‌های بازار سرمایه بودند که باتوجه به الزام تحلیل تئوری راف، این حد از جامعه آماری مورد قبول می‌باشد. این مطالعه در بازه زمانی یکساله انجام شد.یافته‌ها: نتایج در این بخش مشخص ساخت، تاثیرگذارترین گزاره‌ی تصمیم‌گیری ازدحامی/کثرت‌گرایانه، سه گزاره ی مسئولیت اجتماعی در تصمیم‌گیری؛ کاهش تضاد منافع در تصمیم‌گیری و مشروعیت در تصمیم‌گیری بود که بر پایداریِ مالیات سبز تاثیرگذار است و سببِ کاهشِ آلایندگی‌ها به عنوانِ اثربخش ترین مولفه ی برودادِ پایداری مالیات سبز می‌شود.بحث و نتیجه‌گیری: در واقع این نتیجه نشان می‌دهد، مهمترین گزاره‌ها از منظر مدیران شرکت‌ها در راستای تصمیم‌گیری ازدحامی، وجودِ مسئولیت‌های اجتماعی در تصمیم‌گیری‌های شرکت به منظور افزایش سطح تعهد نسبت به منافع اجتماعی می باشد.
المصادر:
Daresh, F., Vaez, S, A., Basirat, M., Kabamir, A. (2020). Introduction of corporate tax sustainability: an indicator for risk assessment in auditing based on comprehensive tax plan, auditing knowledge, 20(8): 39-65. (In Persian)
Sotoudehnia Korrani, S., Ahmadshadmehri, M., Razmi, S. (2020). Studying the Effect of Green Tax on Fossil Energies Consumption (Gasoline, Natural gas and Oil gas) in Iran Using Recursive Dynamic Computable General Equilibrium Model (RDCGE). Macroeconomics Research Letter, 15(29): 73-97 (In Persian)
Ishaque, M. (2020). Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behavior, Accounting Forum, 44(1): 64-98. https://doi.org/10.1080/01559982.2019.1583303
Mousavi Azam, S, M. (2016). Semantics, Ontology and the Origin of Analytical Multiplicity in Wisdom, Journal of Ontological Research, 9(1): 105-125. (In Persain)
Kinander, M. (2018). Conflicts of interest in finance: Does regulating them reduce moral judgment, and is disclosure harmful?, Journal of Financial Regulation and Compliance, 26(3): 334-350. https://doi.org/10.1108/JFRC-12-2016-0108
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Karydas, Ch., Zhang, L. (2018). Green tax reform, endogenous innovation and the growth dividend, Journal of Environmental Economics and Management, https://doi.org/10.1016/j.jeem.2017.09.005
Sadeghi, S, K., Behshti, M, B., Ranjpour, R., Ebrahimi, S. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach. Journal Tax Research, 26 (37) :41-72 (In Persain)
Dyreng, S., Hanlon, M., Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.
Vaez, S, A., Daresh, F., Basirat, M., Kabamir, A. (2018). Assessing the tax stability and future tax risk of the company with emphasis on the type of ownership, Tax Research Journal, 36(40): 185-204. (In Persian)
Hutchens, M., Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
Halbesleben, J.R.B., Wheeler, A.R. and Buckley, M.R. (2007). Understanding pluralistic ignorance in organizations: application and theory, Journal of Managerial Psychology, 22(1): 65-83. https://doi.org/10.1108/02683940710721947
Mehrani, S., Saghafi, A., Mousa khani, M., Sepasi, S. (2011). Factors Affecting the Ethical Decision Making of Iranian Certified Public Accountants, Ethics in Science and Technology, 6(3): 6-12. (In Persian)
Alinezhad, S., Banimahd, B., Ohadi, F. (2015). The Effect of CEO Tenure on Value Added Growth of Firm. Management Accounting, 8(25): 1-11. (In Persian)
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Bauer, T., Kourouxous, T. & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review, Business Research, 11(3): 33–76. https://doi.org/10.1007/s40685-017-0054-y
Lorenzi, P. (2017). A Different Carbon Tax: The Sustainable Green Tariff. Society, 54(2): 342–345. https://doi.org/10.1007/s12115-017-0149-2
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61. (In Persian)
Emami Meybodi, A., Goli, Z., Morshedi, B. (2018). The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products, qjerp, 26(86): 203-234 (In Persian)
Guitouni, A. (2020). Sustainable Value Management: Pluralistic, Multi-Criteria, and Long-Term Decision-Making, Responsible Research for Better Business, 149-182. https://doi.org/10.1007/978-3-030-37810-3_8
Gerlick, J, A., Liozu, S, M. (2020). Ethical and legal considerations of artificial intelligence and algorithmic decision-making in personalized pricing, Journal of Revenue and Pricing Management, 19(1): 85–98. https://doi.org/10.1057/s41272-019-00225-2
Brush, E. (2020). Inconvenient truths: pluralism, pragmatism, and the need for civil disagreement, Journal of Environmental Studies and Sciences, 10(2):160–168. https://doi.org/10.1007/s13412-020-00589-7
Muresan, V. (2019). A Pluralist Ethical Decision-making Procedure, Journal of applied ethics and philosophy, 4(4): 11-21. https://doi.org/10.14943/jaep.4.11
Kopec, M. (2018). A pluralistic account of epistemic rationality, Synthese, 195(3): 3571-3596. https://doi.org/10.1007/s11229-017-1388-x
Javaheri, H., Amiri, M., Seyed-Javadin, S., farrahi, A., Amin, F. (2020). Presenting a Model for Ethical Decision Making of Human Resource Managers: A Study in Pharmaceutical Organizations. Organizational Behaviour Studies Quarterly, 9(3): 31-84. (In Persian)
Darvish, H., Banimahd, B., Nikoomram, H., Rahnamaie Roodposhti, F. (2020). Corporate Governance and Cultural Pluralism. Management Accounting, 13(45): 63-76. (In Persian)
_||_
Daresh, F., Vaez, S, A., Basirat, M., Kabamir, A. (2020). Introduction of corporate tax sustainability: an indicator for risk assessment in auditing based on comprehensive tax plan, auditing knowledge, 20(8): 39-65. (In Persian)
Sotoudehnia Korrani, S., Ahmadshadmehri, M., Razmi, S. (2020). Studying the Effect of Green Tax on Fossil Energies Consumption (Gasoline, Natural gas and Oil gas) in Iran Using Recursive Dynamic Computable General Equilibrium Model (RDCGE). Macroeconomics Research Letter, 15(29): 73-97 (In Persian)
Ishaque, M. (2020). Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behavior, Accounting Forum, 44(1): 64-98. https://doi.org/10.1080/01559982.2019.1583303
Mousavi Azam, S, M. (2016). Semantics, Ontology and the Origin of Analytical Multiplicity in Wisdom, Journal of Ontological Research, 9(1): 105-125. (In Persain)
Kinander, M. (2018). Conflicts of interest in finance: Does regulating them reduce moral judgment, and is disclosure harmful?, Journal of Financial Regulation and Compliance, 26(3): 334-350. https://doi.org/10.1108/JFRC-12-2016-0108
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Karydas, Ch., Zhang, L. (2018). Green tax reform, endogenous innovation and the growth dividend, Journal of Environmental Economics and Management, https://doi.org/10.1016/j.jeem.2017.09.005
Sadeghi, S, K., Behshti, M, B., Ranjpour, R., Ebrahimi, S. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach. Journal Tax Research, 26 (37) :41-72 (In Persain)
Dyreng, S., Hanlon, M., Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.
Vaez, S, A., Daresh, F., Basirat, M., Kabamir, A. (2018). Assessing the tax stability and future tax risk of the company with emphasis on the type of ownership, Tax Research Journal, 36(40): 185-204. (In Persian)
Hutchens, M., Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
Halbesleben, J.R.B., Wheeler, A.R. and Buckley, M.R. (2007). Understanding pluralistic ignorance in organizations: application and theory, Journal of Managerial Psychology, 22(1): 65-83. https://doi.org/10.1108/02683940710721947
Mehrani, S., Saghafi, A., Mousa khani, M., Sepasi, S. (2011). Factors Affecting the Ethical Decision Making of Iranian Certified Public Accountants, Ethics in Science and Technology, 6(3): 6-12. (In Persian)
Alinezhad, S., Banimahd, B., Ohadi, F. (2015). The Effect of CEO Tenure on Value Added Growth of Firm. Management Accounting, 8(25): 1-11. (In Persian)
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Bauer, T., Kourouxous, T. & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review, Business Research, 11(3): 33–76. https://doi.org/10.1007/s40685-017-0054-y
Lorenzi, P. (2017). A Different Carbon Tax: The Sustainable Green Tariff. Society, 54(2): 342–345. https://doi.org/10.1007/s12115-017-0149-2
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61. (In Persian)
Emami Meybodi, A., Goli, Z., Morshedi, B. (2018). The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products, qjerp, 26(86): 203-234 (In Persian)
Guitouni, A. (2020). Sustainable Value Management: Pluralistic, Multi-Criteria, and Long-Term Decision-Making, Responsible Research for Better Business, 149-182. https://doi.org/10.1007/978-3-030-37810-3_8
Gerlick, J, A., Liozu, S, M. (2020). Ethical and legal considerations of artificial intelligence and algorithmic decision-making in personalized pricing, Journal of Revenue and Pricing Management, 19(1): 85–98. https://doi.org/10.1057/s41272-019-00225-2
Brush, E. (2020). Inconvenient truths: pluralism, pragmatism, and the need for civil disagreement, Journal of Environmental Studies and Sciences, 10(2):160–168. https://doi.org/10.1007/s13412-020-00589-7
Muresan, V. (2019). A Pluralist Ethical Decision-making Procedure, Journal of applied ethics and philosophy, 4(4): 11-21. https://doi.org/10.14943/jaep.4.11
Kopec, M. (2018). A pluralistic account of epistemic rationality, Synthese, 195(3): 3571-3596. https://doi.org/10.1007/s11229-017-1388-x
Javaheri, H., Amiri, M., Seyed-Javadin, S., farrahi, A., Amin, F. (2020). Presenting a Model for Ethical Decision Making of Human Resource Managers: A Study in Pharmaceutical Organizations. Organizational Behaviour Studies Quarterly, 9(3): 31-84. (In Persian)
Darvish, H., Banimahd, B., Nikoomram, H., Rahnamaie Roodposhti, F. (2020). Corporate Governance and Cultural Pluralism. Management Accounting, 13(45): 63-76. (In Persian)
