تحلیل رفتار مالیاتی مودیان با رویکرد اقتصاد رفتاری: بررسی تمایل به پرداخت مالیات از طریق آزمون انتخاب گسسته

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه اقتصاد، دانشگاه پیام نور، تهران، ایران

2 استاد گروه اقتصاد، دانشگاه پیام نور، تهران، ایران

3 سازمان امور مالیاتی کشور، تهران، ایران

4 دانشجوی دوره دکتری مرکز تحصیلات تکمیلی دانشگاه پیام نور، تهران، ایران

چکیده

مبارزه با فرار مالیاتی از وظایف نظام اقتصادی و در رأس آن نظام مالیاتی هر کشور است و اقتصاد رفتاری روش­هائی برای دستیابی به این هدف ارائه می­کند. با توجه به این­که رفتار بخشی از فرهنگ است و فرهنگ توسط عادات ایجاد می­شود؛ بنابراین اگر بتوان فرد را به این باور رساند که تمکین مالیاتی یک عادت صحیح است؛ فرد تمکین مالیاتی را به رفتار دائمی خود تبدیل می­کند. با توجه به اینکه تا به حال پژوهش مدونی در مورد نقش قدرت عادت بر رفتار مالیاتی انجام نگرفته است این پژوهش با هدف شناسائی عوامل رفتاری موثر بر تغییر عادت فرار به عادت تمکین مالیاتی؛ انجام گرفت.
پس از بررسی ادبیات مربوطه، انجام مصاحبه با کارشناسان مالیاتی و صنوف مختلف، هشت سوگیری شناختی به عنوان مولفه­های موثر در رفتار مالیاتی شناسایی شدند که با در نظر گرفتن تعداد سطوح هر مولفه، 21000 حالت انتخاب به­وجود آمد. بنابراین بر اساس روش «D-بهینه» و با استفاده از نرم افزار SAS، ده کارت انتخاب طراحی شد و در نهایت پس از تکمیل پرسشنامه از مودیان مالیاتی حقیقی شهر تبریز که در سال­های 1402 و 1403 فعال بوده­اند، اطلاعات با استفاده از روش لاجیت ترتیبی در نرم­افزار STATA 13 مورد تجزیه و تحلیل قرار گرفت.
 نتایج پژوهش نشان داد سوگیری­هایی مانند «اثر مالکیت»، «اثر تلنگر»، «نظریه چشم­انداز» و «سوگیری به حال» بر رفتار مالیاتی مودیان تاثیر معنادار دارند.
سیاست­گذاران با استفاده از این سوگیری­های شناختی می­توانند حلقه عادت قبلی را بشکنند و یک حلقه عادت جدید در مسیر تمکین مالیاتی ایجاد کنند.

کلیدواژه‌ها

عنوان مقاله [English]

Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test

نویسندگان [English]

  • Mozhgan Moallemi 1
  • Yeganeh Mousavi jahromi 2
  • Sahar Dehghan 3
  • Ehsanallah Mohammadrezaei 4
1 Assistant Professor of Economics, Department of Economics, Payame Noor University, Tehran, Iran
2 Professor of Economics, Department of Economics, Payame Noor University, Tehran, Iran
3 Iranian National Tax Administration, Tehran, Iran
4 PhD candidate at Payame Noor University, Tehran, Iran
چکیده [English]

Combating tax evasion is one of the primary responsibilities of an economic system and, at its core, the tax administration of every country. Behavioral economics offers methods for achieving this goal. Since behavior is part of culture and culture itself is shaped by habits, if individuals can be led to believe that tax compliance is a correct habit, they will internalize it as a permanent behavior. Given that no structured research has yet been conducted on the role of habit strength in tax behavior, this study aimed to identify behavioral factors that influence the transformation of the habit of tax evasion into that of tax compliance.
 After reviewing the relevant literature and interviewing tax experts and representatives of various professional associations, eight cognitive biases were identified as components influencing tax behavior. Considering the number of levels for each component, 21,000 possible choice combinations were generated. Therefore, based on the D-efficient design method and using SAS software, ten choice cards were designed. Ultimately, after collecting completed questionnaires from real (individual) taxpayers in the city of Tabriz who were active during 2023 and 2024, the data were analyzed using the ordered logit model in STATA 13 software.
 The results revealed that cognitive biases, including the endowment effect, nudge effect, prospect theory, and present bias, significantly impact taxpayers’ behavior.
 Policymakers can leverage these cognitive biases to break the old habit loop and establish a new one oriented toward tax compliance.

کلیدواژه‌ها [English]

  • Behavioral Economics
  • Tax Behavior
  • Habit Strength
  • Cognitive Biases
  • Choice Experiment

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