Journal of Tax Research

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The widespread and consumable nature of the tax base, the low cost of identifying, collecting and transferring tax burden to the final consumers in the economy are the properties of the Value Added Tax, whose full implementation will increase the efficiency of the collection. The Value Added Tax Law with all its benefits includes economic transparency, tax base expansion, investment and production encouragement has faced challenges in the field of implementation. Accordingly in this paper we analyze the performance, efficiency of collection and implementation challenges of the Value Added Tax law during its experimental period in Iran. The VAT revenue Performance indicates that from its implementation until the end of 2016, the total value added tax revenue and tariffs were equal to 167 trillion Tomans. Using the Mc Kenzie method (1991) and input-output table, the potential tax base for the value added tax is estimated at 404 trillion tomans. Also, the results indicate that standard rates, exemptions, tax thresholds, procedures, and tax laws have affected the performance and efficiency of VAT collection. Finally, the efficiency of collecting value added tax in the consumption method, with the inclusion of exemptions and adjustments required in the Value Added Tax law is calculated at 55%.

Keywords: Tax System Reform, Value Added Tax, Tax System Management, Tax Credit, Efficiency of Tax Collection

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