پیوندهای مفید
آمار
| تعداد نشریات | 30 |
| تعداد شماره‌ها | 467 |
| تعداد مقالات | 4,519 |
| تعداد مشاهده مقاله | 7,144,836 |
| تعداد دریافت فایل اصل مقاله | 5,334,658 |
بررسی علل و آثار توهم مالی در ایران طی سالهای 1393-1357 | ||
| پژوهشنامه اقتصاد کلان Macroeconomics Research Letter | ||
| مقاله 4، دوره 14، شماره 27، شهریور 1398، صفحه 89-120 اصل مقاله (1.13 M) | ||
| نوع مقاله: علمی | ||
| شناسه دیجیتال (DOI): 10.22080/iejm.2019.14174.1595 | ||
| نویسندگان | ||
| فاطمه بزازان1؛ سحر زارع جونقانی* 2؛ علی مریدیان پیردوستی3 | ||
| 1دانشیار دانشکده‌ی علوم اقتصادی ، دانشگاه الزهرا، تهران، ایران | ||
| 2مسئول کارشناس ارشد توسعه اقتصادی، دانشگاه الزهرا، تهران، ایران | ||
| 3کارشناس ارشد اقتصاد شهری | ||
| تاریخ دریافت: 31 اردیبهشت 1397، تاریخ بازنگری: 19 اردیبهشت 1398، تاریخ پذیرش: 24 مهر 1398 | ||
| چکیده | ||
| توهم مالی منبع بی‌اعتمادی بین دولت و مردم است؛ که می‌تواند بر عملکرد اقتصاد کشور در بخش رسمی اثر بگذارد و میزان متغیّرهای اقتصاد کلان نظیر بودجه دولت و درآمدهای مالیاتی را تحت تأثیر قرار دهد. توهم مالی از کانال بودجه دولت، رشد اقتصادی کشورها را تحت تأثیر قرار می‌دهد. این پدیده بیشتر در کشورهایی اتفاق می‌افتد که در آنها درآمد و هزینههای دولت به‌طور کامل توسط مؤدیان مالیاتی شناخته و یا کنترل نمیشوند؛ در نتیجه این امر، منجر به افزایش تقاضا برای کالاها و خدمات عمومی و افزایش هزینههای دولت می شود. هدف این مطالعه بررسی علل و پیامدهای توهم مالی در ایران طی سالهای 93-57 است. در این مطالعه توهم مالی در چارچوب الگوی ارتباطات خطی ساختاری نرم افزار لیزرل[1]تصریح و با استفاده از داد‌های بانک مرکزی و مرکز آمار ایران طی سالهای 93-57، برآورد شده است. نتایج نشان می‌دهند مهم‌ترین متغیر تعیین‌کننده اندازه توهم مالی در ایران، بار مالیاتی است؛ که سیاست‌‌گذاران سعی در پنهان‌کردن این بار مالیاتی از طریق ایجاد توهم بدهی دولت و توهم مخارج مصرفی بخش خصوصی نسبت به سطوح بدهی عمومی را دارند. واژه‌های کلیدی: توهم مالی، الگوی ارتباطات خطّی ساختاری، توهم بدهی * این مقاله با مشاوره و راهنمایی دکتر اسماعیل صفرزاده انجام گرفته است. 1. LISRE: Linear Structural Relationships | ||
| کلیدواژه‌ها | ||
| توهم مالی؛ الگوی ارتباطات خطّی ساختاری؛ توهم بدهی | ||
| عنوان مقاله [English] | ||
| Investigating the Causes and Effects of Fiscal Illusions in Iran During 1978-2014 | ||
| نویسندگان [English] | ||
| fatemeh bazzazan1؛ sahar Zare Joneghani2؛ Ali Moridian3 | ||
| 1Associate professor, Department of Economics, Alzahra University, Tehran, Iran | ||
| 2M.A. in Economic Development and Planning, Alzahra university, Teharan, Iran | ||
| 3Masters of Urban Economics | ||
| چکیده [English] | ||
| The fiscal illusion is the source of distrust between the government and the people, which can affect the performance of the country's economy in the formal sector and affect the variables of macroeconomics such as government budget and tax revenues. The fiscal illusions of the state budget channel affect the economic growth of countries. This phenomenon is most likely to occur in countries where government incomes and expenditures are not fully recognized or controlled by taxpayers; as a result, they increase demand for goods and services and increase government spending. The purpose of this study is to investigate the Causes and results of fiscal illusion and Process it's in Iran during the years of 1978-2014. in this study, the fiscal illusions in the context of the model of LISRE software (Linear Structural Relationships) are specified and measured by the data given from the Central Bank and the Statistics Center of Iran during the years of 1978-2014. The results indicate that the most important determinant of the size of fiscal illusions in Iran is the tax burden that policymakers try to conceal by creating government debt illusions and illusions of private sector expenditures on public debt levels. | ||
| کلیدواژه‌ها [English] | ||
| Fiscal Illusion, Linear Structural Relationships Model, Lisrel | ||
| مراجع | ||
|
Abonouri, E & Lajevardi, H (2016). Estimation of Vulnerability Index and Economic Resilience by Parametric Method: A Case Study of OPEC Member States. Journal of Applied Economics Theories. (3) 3, 25-44. (In Persian) Abbott, A. & Jones, P. (2015). Fiscal Illusion And Cyclical Government Expenditure: State Government Expenditure In The United States. Scottish Journal of Political Economy. (63)2, 177-193. Amusa, H., Mabunda, R. & Mabugu, R. (2008). Fiscal Illusion at the Local Sphere: An Empirical Test Of The Flypaper Effect Using South African Municipal Data. South African Journal of Economics. (76) 3, 1-23. Bagozzi, R.P. & Heatherton, T.F. (1994). A General Approach to Representing Multifaceted Ersonality Constructs: Application to State Self-Esteem. Struct.Equ. Model, (1) 1, 35–67. Baumgartner, H. & Homburg. C. (1996). Applications of Structural Equation Modeling in Marketing And Consumer Research: A Review. International Journal of Research in Marketing . (13)2, 139-161. Bollen, K.A. (1989). Structural Equations With Latent Variables, New York Wiley. Pages 528 Buehn, A., Dell’Anno, R. & Schneider, F. (2012). Fiscal Illusion And The Shadow Economy: Two Sides of The Same Coin?. Munich Personal Repec Archive, University Library of Munich, Germany. Page 1-31. Buchanan. J.M. (1967). The fiscal Illusion. In public finance in Democratic process: Fiscal Institutions and Individual Choice. Chapel Hill: University of North Carolina Press. Central bank of Islamic Republic of Iran (In Persian). Cziraky.dario. (2004). Estimation of Dynamic Structural Equation Models with Latent Variables. Metodoloski zvezki, (1)1, 185-204. Dell'Anno, R, & Dollery, B. (2013). Comparative fiscal illusion: A fiscal illusion index for the European Union. Empirical Economics. (46)3, 937–960. Dollery, B & Worthington, A. (1996). The Empirical Analysis Of Fiscal Illusion. Journal of Economic Surveys, (10) 3, 261-297. Dell’Anno, R, & Mourao, P. (2012). Fiscal Illusion around the World: An Analysis Using the Structural Equation Approach. Public Finance Review, (40) 2, Page 270-299. Downs, A. (1957). An Economic Theory of Political Action in a Democracy. Journal of Political Economy. (5) 2, 135-150. Ebrahimi, S (2012). Estimation of Fuel Smuggling Volume in Iran. M.Sc., Department of Economics, Faculty of Economics and Social Sciences, Shahid Chamran University of Ahvaz. (In Persian) Ghavasikenar, M & Sohrabi, H ,A (2014). Financial Illusion and Accounting Tools. Accounting Knowledge. (5)17, 7-28. (In Persian) Gerard, T. & Ngangue, N. (2015). Does Fiscal Illusion Impact Budget Policy? A Panel Data Analysis. International Journal of Economics and Financial, (5) 1, 240-248. Goldberger, A. S. (1972). Structural Equation Methods in the Social Sciences. Econometrical, (40) 6, 979-1001. Haug, P. (2009). Shadow budgets, fiscal illusion and municipal spending: the case of Germany. Halle Institute for Economic Research. IWH-Discussion Papers. Page 1-26. Maddah, M & Sadeghi, F (2013). Investigation of Financial Illusion Trend in Iranian Economy (Multiple Index Model Approach - Multiple Factors). Quantitative Economics Quarterly (Former Economic Review). (10) 3, 113-85. (In Persian). Maddah, M; Jeyhun, F & Rezapour, Z (2014). Financial Illusion and Demand for Government Expenditure in Iranian Economy. Economic Research, (49) 4, 729-729. (In Persian). Maddah, M; Jeyhun Tabar, F & Rezapour, Z (2014). An Experimental Analysis of the Dynamics of Public Expenditure in the Iranian Economy in the Framework of a Moderate Voter Model Despite Financial Illusion. Journal of Economic Research and Policies, 72, 1976-197. (In Persian) Maddah, M & Farahati, M (2015). Experimental Analysis of Financial Illusion in Iran (Emphasizing the Role of Indirect Taxation), Tax Research Journal, (29) 4, 97-67. (In Persian. Maddah, M ؛ Safari, S & Sadeghi, F (2016). The relationship between financial illusion and shadow economy in Iran. Journal of Economic Research and Policies, 78, 121-144. (In Persian) Maddah, M & Mohammadnia Sarvari, Z (2016). Investigating the Relationship between Economic Corruption, Shadow Economy and Environmental Pollution in Selected OPEC Countries (LISREL Approach). Quantitative Economics Quarterly (Former Economic Reviews), (13) 4, 18-1. (In Persian) Mourao, P. (2007), The Economic Of Illusion a discussion based in Fiscal Illusion. Journal of public Finance and public choice. (25) 1. 67-86. Mourão, Paulo Reis. (2008). The Consequences of Fiscal Illusion on Economic Growth. eJournal of Tax Research, (2) 6. 82−89. Oates, W. E. (1988). On the nature and measurement of fiscal illusion: a survey. in taxation and fiscal federalism: Essays in Honour of Russell Mathews. G. Brennan et al., eds., Sydney: Australian National University Press, Page 65-82. Ping Jr, R. A. (2004). On assuring valid measures for theoretical models using survey data. Journal of Business Research, (57) 2, 125-141. Sausgruber R & J. Tyran. (2003). Testing the Mill hypothesis of fiscal illusion. Public Choice, (122) 1, 39-68. Vieira, A. L (2011). Lizzell Interactive in Action: Getting Started with a SIPLIS Approach. Translated by Zaranjad, Mansour and Salah Ebrahimi, Noor Alam Publications. | ||
|
آمار تعداد مشاهده مقاله: 807 تعداد دریافت فایل اصل مقاله: 650 |
||