نوع مقاله : مقاله پژوهشی
1 گروه مدیریت مالی، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
2 گروه اقتصاد، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
عنوان مقاله [English]
Due to these discussions and complications, the issue of tax on intellectual (intellectual) assets has not been raised by the government and the tax organization in Iran. But due to the significant amount of these assets in Iran's economy as well as their trade and commerce, taxing them is necessary and unavoidable. It is on this basis that the topic of tax on intellectual property rights is widely discussed in expert and scientific circles. The purpose of this research is to identify the effective factors on the capacity of tax revenues arising from intellectual property rights using multifaceted foundation data theory.This research is applied in terms of purpose and qualitative in terms of method, which was carried out using the grounded theory method. The method of data collection, library studies and in-depth interviews with 20 experienced university professors and experts of the country's tax affairs organization through targeted sampling until the saturation point is discussed. The validity of this research was examined and confirmed by the interviewees and then expert professors. Reliability was also obtained using the retest reliability method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding.Data analysis showed that political, functional, organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors, as organizational and national strategies and consequences, were identified and extracted as the consequences of factors affecting the capacity of tax revenues arising from intellectual property rights, which by creating an arrangement of causal conditions, contextual and intervening conditions, action strategies and consequences around The central category will help to create a complete and comprehensive understanding of the existing problem and solve it.The unique role of research and development in production, development and economic growth of countries is undeniable. In all developed countries, significant investments are allocated to the field of research and development, which has resulted in many social benefits for these countries.