بررسی تأثیر معافیت‌های مالیاتی موضوع ماده 132 (ق.م.م) بر تعداد و ارزش افزوده واحد‌های صنعتی ایجاد شده در مناطق مشمول معافیت در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه اقتصاد دانشکده اقتصاد و علوم سیاسی دانشگاه شهید بهشتی، تهران، ایران

2 دانشیار گروه اقتصاد دانشکده اقتصاد و علوم سیاسی دانشگاه شهید بهشتی، تهران، ایران،

3 کارشناس ارشد گروه اقتصاد دانشکده اقتصاد و علوم سیاسی دانشگاه شهید بهشتی، تهران، ایران

چکیده

سیاست‌های مالی می‌تواند ابزاری مناسب در جهت تحقق اهداف و برنامه های توسعه متوازن منطقه‌ای بکار گرفته شود. در این راستا، دولت‌ می‌تواند از طریق معافیت‌های مالیاتی اثربخش و کارآمد از طریق افزایش سرمایه‌گذاری، انتقال دانش و فناوری به اهداف توسعه‌ منطقه‌ای متوازن کمک کند. در این راستا، هدف این پژوهش بررسی اثر معافیت‌های مالیاتی موضوع ماده 132 قانون مالیات‌های مستقیم  بر تعداد و ارزش افزوده واحد‌های صنعتی ایجاد شده در مناطق محروم و کمتر توسعه‌یافته در استان‌های ایران با استفاده از روش اقتصادسنجی داده‌های تابلویی در دوره زمانی 1395-1385 است. نتایج حاصل شده بیانگر این است که حجم سرمایه فیزیکی، تعداد نیروی کار شاغل، هزینه‌های عمرانی دولت و تسهیلات پرداختی بانکی به بخش صنعت اثرات مثبتی بر تعداد و ارزش افزوده واحد‌های صنعتی داشته‌اند. همچنین، معافیت‌های مالیاتی موضوع ماده 132 (ق.م.م) بر تعداد و ارزش افزوده واحد‌های صنعتی در مناطق محروم و کمتر توسعه‌یافته، اثر‌گذار نبوده است.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Tax Exemptions Subject to Article 132 (BC) of the Law on Direct Taxes on the Number and Value Added of Industrial Units Established in Exempt Areas in Iran

نویسندگان [English]

  • Hojjat Izadkhasti 1
  • Abbas Arabmzar 2
  • Naser Shirkavand 3
1 Assistant Professor of Economics, Faculty of Economics and Political Sciences, Shahid Beheshti University, Tehran, Iran
2 Associate Professor of Economics, Faculty of Economics and Political Sciences, Shahid Beheshti University, Tehran, Iran
3 MA in Economics, Faculty of Economics and Political Sciences, Shahid Beheshti University, Tehran, Iran
چکیده [English]

Fiscal policies can be used as an appropriate tool to achieve regional balanced development goals and programs. In this regard, the government can contribute to the development goals of balanced development of regions through effective and efficient tax exemptions by increasing investment, transfer of knowledge and technology. In this regard, the purpose of this study is to investigate the effect of tax exemptions (Article 132 of the Law on Direct Taxes) on the number and value added of industrial units established in deprived and less developed areas in Iranian provinces using method of panel data during 2006-2016. The results indicate that the volume of physical capital, the number of employees, government capital expenditures and bank payment facilities to industrial sector have positive effects on the number and value added of industrial units. Also, the tax exemptions subject to Article 132 have not effect on the number and value added of industrial units in deprived and less developed areas.

کلیدواژه‌ها [English]

  • Tax Incentives
  • Tax Exemptions
  • Regional Development
  • Iran

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