تأثیر ساختار مالیاتی بر فقر درآمدی در اقتصاد کشورهای منتخب خاورمیانه و شمال آفریقا (MENA)

اقتصاد و توسعه منطقه ای

مقاله 8، دوره 28، 1بهار و تابستان 21، شهریور 1400، صفحه 203-238   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.22067/erd.2021.68088.1005

نویسندگان

حمید سپهردوست^{* 1}؛ سید احسان حسینی دوست²؛ مریم بیاتانی³؛ مرضیه رسولی⁴

¹دانشیار اقتصاد، دانشگاه بوعلی سینا، همدان

²استادیار اقتصاد، دانشگاه بوعلی سینا

³کارشناس ارشد اقتصاد، دانشگاه بوعلی سینا، همدان

⁴دانشجوی دکتری اقتصاد، دانشگاه بوعلی سینا، همدان

چکیده

چکیده
پدیده اقتصادی فقر ناشی از نابرابری درآمدی یا همان فقر درآمدی، از چالش‏های مهم کشورهای درحال‌توسعه است؛ به‌طوری‌که از عمده‏ترین اهداف اقتصادی این کشورها، اجرای سیاست‌های کاهش فقر و تعدیل توزیع درآمد و ثروت بین اقشار مختلف جامعه است. ازجمله سیاست‌های مالی دولت، توجه به ساختار مالیاتی کارا و جهت‌دهی منابع درآمدی دولت به سمت دریافت‌های مناسب و پایدار انواع مالیات‌هاست. چنانچه کاهش نابرابری در توزیع درآمد را یکی از اهداف مهم سیاست‏گذاران اقتصادی بدانیم، اتخاذ سیاست‌های مالیاتی و تأکید بر وصول انواع مالیات‏ها به‌عنوان یک منبع درآمدی پایدار، مهم‏ترین ابزار تعدیل‌کننده توزیع برابرتر درآمد برای دولت محسوب می‎گردد. هدف از این پژوهش، بررسی تأثیر ساختار مالیاتی و اجزای آن بر وضعیت نابرابری درآمدی در کشورهای درحال‌توسعه است. برای این منظور از داده‎های اقتصادی کشورهای منتخب خاورمیانه و شمال آفریقا (MENA)، طی دوره زمانی 2018- 2005 و روش GLS جهت تخمین الگوی پژوهش استفاده شد. الگوی پژوهش در این مطالعه، شامل متغیر ساختار مالیاتی به تفکیک انواع درآمدهای مالیاتی، یعنی مالیات بر شرکت‌ها، مالیات بر کالاها و خدمات، مالیات بر درآمد اشخاص و سایر متغیرهای کلان اقتصادی تأثیرگذار بر شاخص توزیع درآمد شامل درآمد سرانه، آموزش، بیکاری و تورم است. نتایج حاصل از تخمین مدل و برآورد ضرایب نشان داد؛ مالیات بر کالاها و خدمات، اثر منفی و معنی‌دار بر وضعیت توزیع درآمد در کشورهای مورد مطالعه دارد؛ درحالی‌که وضع انواع مالیات‏های مستقیم بر درآمد که در آن ویژگی قابلیت انتقال بار مالیاتی از قشر تولیدکننده به مصرف‌کننده ضعیف‌تر است، منجر به کاهش نابرابری درآمدی و بالطبع کاهش فقر می‎شود.

کلیدواژه‌ها

فقر درآمدی؛ ساختار مالیاتی؛ کشورهای درحال‌توسعه؛ MENA؛ پانل دیتا

سایر فایل های مرتبط با مقاله

chkide 21.pdf

مراجع

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