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<p class="MsoNormal" dir="RTL" style="text-indent: 0.3pt; line-height: normal; text-align: justify;"><span lang="AR-SA" style="mso-bidi-font-size: 12.0pt; font-family: 'B Nazanin';">زمینه و هدف</span><span dir="LTR" style="mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'B Nazanin';">:</span><span style="mso-bidi-font-size: 12.0pt; font-family: 'B Nazanin';"> <span lang="AR-SA">در کشور ایران تا به امروز موضوع مالیات بر داراییهای معنوی (فکری) از سمت دولت و سازمان امور مالیاتی مطرح نبوده است. اما بدلیل حجم قابل توجه این داراییها در اقتصاد ایران و همچنین داد و ستد و تجارت آنها مالیات بر آنها امری ضروری و اجتناب ناپذیر است. بر همین اساس است که در محافل کارشناسی و علمی موضوع مالیات بر حقوق مالكيت معنوي به طور گسترده در حال بحث و بررسی است. هدف از انجام اين پژوهش، شناسایی عوامل موثر بر ظرفيت درآمدهاي مالياتي ناشي از حقوق مالكيت معنوي با استفاده از نظریه داده بنیاد چندوجهی است.</span></span></p>
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<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="99" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="99" SemiHidden="true"
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</xml><![endif]--><!-- [if gte mso 10]>
<style>
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table.MsoNormalTable
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mso-tstyle-rowband-size:0;
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<![endif]--><span dir="RTL" lang="AR-SA" style="font-size: 12.0pt; line-height: 120%; font-family: 'B Nazanin'; mso-ascii-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">یافته‌ها: تجزيه و تحليل داده‌ها نشان داد كه عوامل سیاسی، عملکردی، سازمانی به عنوان عوامل علی؛ توانایی سازمانی، سازمانها و ارگان‌ها، مدیریتی، بعنوان مقوله</span><span dir="RTL" lang="AR-SA" style="font-size: 12.0pt; line-height: 120%; font-family: 'Cambria',serif; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Cambria; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">­</span><span dir="RTL" lang="AR-SA" style="font-size: 12.0pt; line-height: 120%; font-family: 'B Nazanin'; mso-ascii-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">ها؛ عوامل سیستمی، انسانی، ساختاری، ملی، بعنوان عوامل زمینه‌ای؛ عوامل سازمانی، فرآیندی، اقتصادی، بعنوان عوامل مداخله‌گر؛ عوامل فنی و جامعه، بعنوان راهبردها و پیامدهای سازمانی و ملی بعنوان پیامدهای عوامل موثر بر ظرفيت درآمدهاي مالياتي ناشي از حقوق مالكيت معنوي شناسایي و استخراج گردید . نتیجه گیری: نقش منحصر به فرد تحقیق و توسعه در امر تولید، توسعه و رشد اقتصادی کشورها غیرقابل انکار است. در همة کشورهای توسعه یافته سرمایه‌گذاری‌های قابل توجهی به حوزه تحقیق و توسعه اختصاص داده می‌شود که منتج به منفعت‌های اجتماعی بسیار زیادی برای این کشورها شده است</span><span style="font-size: 12.0pt; line-height: 120%; font-family: 'Times New Roman',serif; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'B Nazanin'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">.</span></p>
<p> </p>
پرونده مقاله
