دوره 13، شماره 47 - ( 3-1401 )
سال13 شماره 47 صفحات 72-29 |
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Farhang A, Afsharirad M, Mohammadpour A. The Effect of Tax Burden and Corruption Perceptions Index on the Total Factor Productivity in the Countries of the MENA Region. jemr 2022; 13 (47) :29-72
URL: http://jemr.khu.ac.ir/article-1-2295-fa.html
URL: http://jemr.khu.ac.ir/article-1-2295-fa.html
فرهنگ امیرعلی، افشاری راد مجید، محمدپور علی. اثر بار مالیاتی و شاخص ادراک فساد بر بهره‌وری کل عوامل تولید درکشورهای منطقه منا. تحقیقات مدلسازی اقتصادی. 1401; 13 (47) :29-72
امیرعلی فرهنگ1 
، مجید افشاری راد* 2، علی محمدپور3
، مجید افشاری راد* 2، علی محمدپور3
1- دانشگاه پیام نور
2- دانشگاه خوارزمی ، m.feshari@khu.ac.ir
3- دانشگاه تبریز
2- دانشگاه خوارزمی ، m.feshari@khu.ac.ir
3- دانشگاه تبریز
چکیده: (1237 مشاهده)
هدف اصلی این مطالعه، بررسی اثر بار مالیاتی و شاخص ادراک فساد و همچنین اثر تعاملی این دو متغیر بر بهره‌وری کل عوامل تولید، با استفاده از داده‌های تابلویی 18 کشور منطقه خاورمیانه و شمال آفریقا(منا) طی سال‌های 2020- 2002 و روش میانگین گروهی تلفیقی می‌باشد. نتایج تخمین مدل نشان می‌دهد که افزایش بار مالیاتی بدون شاخص ادراک فساد هم در کوتاه مدت و بلند مدت بهره‌وری کل عوامل تولید را کاهش می‌دهند، در حالی‌که افزایش شاخص ادراک فساد و اثرات تعاملی شاخص ادراک فساد و بار -مالیاتی تأثیر مثبت و معنی‌داری بر بهره¬وری کل عوامل تولید دارد. مثبت شدن اثر تعاملی بار مالیاتی و شاخص ادراک فساد بر بهره‌وری کل عوامل تولید گویای این است که افزایش شاخص ادراک فساد تأثیر منفی بار مالیاتی بر بهره‌وری کل عوامل تولید را کاهش می‌دهد. افزایش یک واحدی بار مالیاتی به ترتیب در کوتاه و بلند مدت تأثیر منفی و معنی‌داری 027/0، 019/0 واحدی بر بهره‌وری کل عوامل تولید داشته است، در حالی که افزایش شاخص ادراک فساد و اثرات تعاملی شاخص ادراک فساد و بار مالیاتی به ترتیب در کوتاه-مدت 022/0، 041/0 واحدی و در بلند مدت 048/0 و 069/0 واحدی، تأثیر مثبت و معنی داری بر آن داشته است.
واژه‌های کلیدی: بارمالیاتی، شاخص ادراک فساد، بهره‌وری کل عوامل تولید، کشورهای منطقه منا، روش میانگین گروهی تلفیقی
نوع مطالعه: كاربردي |
موضوع مقاله:
بخش عمومی
دریافت: 1401/11/17 | پذیرش: 1402/2/6 | انتشار: 1402/2/23
دریافت: 1401/11/17 | پذیرش: 1402/2/6 | انتشار: 1402/2/23
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