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International Journal of Nonlinear Analysis and Applications، جلد ۱۶، شماره ۱۰، صفحات ۱۳۱-۱۴۰
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عنوان انگلیسی Strategic analysis of taxation factors on social justice
چکیده انگلیسی مقاله Taxation systems across most countries often employ a progressive scale to levy taxes on individuals. However, over the past two decades of the 21st century, the level of tax progression has notably declined, marked by a reduction in the number of tax rates. This shift can be attributed to the propagation of liberal ideologies that emerged in the mid-20th century. The taxation of individuals' income can be structured under either a progressive or a flat scale of rates. However, there remains no consensus in economic theory regarding the preferable scale to adopt. In the context of a dynamic market environment with inflationary pressures, it may be prudent to link personal income tax rates not solely to absolute income levels but also to factors such as a household's subsistence level or its budget under comfortable circumstances. This proposed model of personal income tax, featuring a progressive scale, is particularly pertinent for urban centers with populations of up to 20 million people. Under this model, the tax burden for low-wage workers would increase by a modest US $4.7 compared to the prevailing 13%. Similarly, the tax burden for medium-income earners would rise by US $ 57.8, while for highly-paid individuals, it would increase by US $ 372.9. Implementing this model holds the promise of substantially augmenting regional budget revenues while simultaneously narrowing the income disparity between high- and low-paid workers within the economy. This strategic approach to taxation underscores its potential to contribute to greater social justice and economic equilibrium.
کلیدواژه‌های انگلیسی مقاله Taxation,individuals,social equality,progressive taxation rates,state budget,Tax,Economy
نویسندگان مقاله Mohsen Masoudi |
Department of Public Administration, Sari Branch, Islamic Azad University, Sari, Iran

Mousa Rahimi |
Department of Management, Shiraz Branch, Islamic Azad University, Shiraz, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_9964_fbcd0cb3f44b29ee7a7f42703e9c7d4a.pdf
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