fa بررسی اثر حجم اقتصاد زیرزمینی (روش میمیک) بر درآمدهای مالیاتی و رشد اقتصادی در ایران عمومى General كاربردي Applicable &nbsp;<br> <span style="font-family:b zar;"><span style="font-size:10.0pt;">اثرگذاری</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">اقتصاد</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">پنهان</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">بر</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">شاخص&shy;های</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">مهم</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">اقتصادی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">از</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">قبیل تولید و مصرف</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">این</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">ضرورت</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">را</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">ایجاب</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">می&shy;نماید</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">تا</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">با</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">بررسی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">حجم این</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">پدیده و تأثیرگذاری آن بر شاخص&shy;های مهم اقتصادی راهکارهای</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">عملی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">برای</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">جلوگیری</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">گسترش</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">آن</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">شناسایی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">اتخاذ</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">شوند. مطالعات</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">انجام</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">شده</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">نشان</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">می&shy;دهند</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">حجم اقتصاد</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">پنهان</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">در</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">ایران</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">بالا</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">بوده</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">عواملی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">چون مالیات‌ها، حجم</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">کیفیت</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">قوانین</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">مقررات</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">و</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">عملکرد</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">اقتصاد</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">رسمی</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">از</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">مهم‌ترین</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">عوامل تأثیرگذار</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">بر</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">آن</span></span> <span style="font-family:b zar;"><span style="font-size:10.0pt;">می‌باشند. هدف اصلی مقاله حاضر تخمین حجم اقتصاد پنهان ایران در دوره زمانی 1389-1355 با استفاده از روش میمیک و سپس بررسی تأثیر آن بر درآمدهای مالیاتی و رشد اقتصادی است. نتایج حاصل نشان می&shy;دهد که اقتصاد پنهان حجم بالایی از اقتصاد کشور را به خود اختصاص داده و در دوره زمانی مورد مطالعه روند رو به رشدی را نشان می&shy;دهد علاوه بر این، اقتصاد پنهان در بلندمدت تأثیر منفی معناداری بر درآمدهای مالیاتی دارد ولی بین اقتصاد پنهان و رشد اقتصادی رابطه معناداری وجود ندارد. </span></span><br> &nbsp; <p>The impact of the Hidden economy on economic indicators such as consumption, production and etc, will necessitate the study of factors affecting this phenomenon to identify and adopt practical solutions to prevent its spread. Studies show that the Hidden economy has been high and factors such as taxes, the size and quality of formal laws and regulations and formal economic performance are the most important factors affecting it.. The main purpose of this paper is to estimate the size of the Hidden economy in the period 1976 to 2010 by the method of MIMIC and its effect on tax revenues. The results show that the Hidden economy allocated a high volume of the country&#39;s economy to itself and shows a growing trend in the time period of study. In addition, both size of government and revenue have a significant and positive relationship with the size of the Hidden economy. In addition, the Hidden economy in the long run has a negative and significant impact on tax revenues.<br> &nbsp;<br> &nbsp;</p> اقتصاد, اقتصاد پنهان, میمیک, ایران, ARDL. Economy, The Hidden economy, MIMIC, Iran, ARDL. 55 80 http://qjfep.ir/browse.php?a_code=A-10-660-1&slc_lang=fa&sid=1 محمد شریف کریمی sharifkarimi2@yahoo.com 10031947532846002878 10031947532846002878 Yes دانشگاه رازی سهراب دل انگیزان sohrab.deangiz@gmail.com 10031947532846002879 10031947532846002879 No دانشگاه رازی راضیه حیدریان محمد ابادی Email: raz.heidarian2000@yahoo.com 10031947532846002880 10031947532846002880 No دانشگاه رازی