تأثیر معافیت‌های مالیاتی بر عملکرد اقتصادی شرکت‌های دانش بنیان : کاربردی در تحقق رفاه اجتماعی

محورهای موضوعی : فصلنامه تحلیل بازار سرمایه

حسن وثوقی ¹ , مجید اشرفی ² , جمادوردی گرگانلی دوجی ³

1 - گروه کارآفرینی، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.
2 - گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.
3 - گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.

تاریخ دریافت : 1403/06/08 تاریخ پذیرش : 1403/08/30 تاریخ انتشار : 1404/09/30

کلید واژه: شرکت‌های دانش بنیان, عملکرد اقتصادی, معافیت مالیاتی, رفاه اجتماعی.,

چکیده مقاله :

پژوهش حاضر باهدف بررسی تأثیر مؤلفه‌های معافیت مالیاتی بر عملکرد اقتصادی شرکت‌های دانش بیان درتحقق رفاه اجتماعی انجام‌شد. پژوهش حاضر از نظر هدف، کاربردی و از نظر شیوه گردآوری داده‌ها، پیمایشی از نوع همبستگی است. برای گردآوری داده‌ها ازابزار پرسش‌نامه استفاده شد.جهت سنجش روایی پرسش‌نامه‌ها، از متخصصان موضوعی و به‌منظور بررسی پایایی، از ضریب آلفای کرون باخ استفاده گردید. جامعه آماری کارکنان شرکت‌های دانش بنیان به تعداد 230 نفربودند که جهت تعیین حجم نمونه با استفاده از جدول کرجسی و مورگان (درجه اطمینان 95 درصد و حاشیه خطای 5 درصد) و روش نمونه‌گیری تصادفی طبقه‌ای متناسب، 123نفر به‌عنوان حجم کل نمونه تعیین شد. تجزیه‌وتحلیل داده‌ها نیز با استفاده از نرم‌افزار SPSS در قالب آمار توصیفی و استنباطی انجام شد.نتایج آزمون ناپارامتریک اسپیرمن نشان دادبین معافیت بر قراردادها، معافیت بر فعالیت‌های تحقیق و توسعه و معافیت بر تجاری سازی و تولید محصولات و خدمات با عملکرد اقتصادی شرکت‌های دانش بنیان رابطه مستقیم و معناداری وجود دارد. یافته‌های حاصل از آزمون رگرسیون چندگانه نیز حاکی از آن بود که 58/0 از تغییرات در عملکرد اقتصادی شرکت‌های دانش بنیان به خاطرتأثیر مولفة معافیت بر تجاری‌سازی، تولیدمحصول، خدمات وسایر تغییرات به عوامل دیگرمربوط می‌شود. نتیجة پژوهش حاکی از این موضوع است که اعطای معافیت به شرکت‌های دانش بنیان، افزایش قدرت رقابت‌پذیری، جهت‌دهی به سرمایه‌ها و تنظیم‌گری را به همراه خواهد داشت و پیامدهایی همچون افزایش اشتغال، توسعة کارآفرینی و علم و فناوری و تحقق رفاه اجتماعی جامعه به عنوان مهمترین اهداف اعطای معافیت‌ها و مشوق‌های مالیاتی به شرکت‌های دانش بنیان است.

 

چکیده انگلیسی:

This study was conducted to investigate the effect of tax exemption components on the economic performance of knowledge enterprise companies in realizing social welfare. This research is practical regarding its purpose and a correlational survey regarding the data collection method. A questionnaire tool was used to collect data. To measure the validity of the questionnaires, subject experts were used and to check the reliability, Cronbach's alpha coefficient used. The statistical population of employees of Knowledge enterprise companies was 230 people, and to determine the sample size, 123 people were defined as the total sample size using the Krejcie and Morgan table (95% confidence level and 5% margin of error) and proportional stratified random sampling method. The results of Spearman's non-parametric test showed a relationship between exemption on contracts, exemption on research and development activities, and exemption on commercialization and production of products and services with the economic performance of Knowledge enterprise companies. The results of the multiple regression test also indicated that 0.58 of the changes in the economic performance of Knowledge enterprise companies due to the effect of the exemption on commercialization, product production, services, and other changes are related to other factors. The result of the research indicates that granting exemption to Knowledge enterprise companies will increase competitiveness, direct funds and regulate, and have consequences such as increasing employment, developing entrepreneurship and science and technology, and realizing the social welfare of the society as the most important goals granting exemptions and tax incentives to Knowledge enterprise companies.

 

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