Volume 17, Issue 6 (2009)
J Tax Res 2009, 17(6): 115-138 |
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Mohammad Nourbakhsh Langeroudi M, Javadi Nikgou M. Barriers to Complete Establishment of VAT System in Iran. J Tax Res 2009; 17 (6) :115-138
URL: http://taxjournal.ir/article-1-134-en.html
URL: http://taxjournal.ir/article-1-134-en.html
1- Assistant Professor of Financial Management at Islamic Azad University, Rasht Branch
2- M.A. in Commercial Management
2- M.A. in Commercial Management
Abstract: (8900 Views)
Taxes are divided into two groups of direct and indirect taxes. VAT, as a tax levied on the consumption of goods and services, is a subcategory of indirect taxes. There are some barriers to the complete establishment of VAT system in Iran. The present paper aims at capturing these barriers in terms of their significance and their priorities. To this end, “complete establishment of VAT” has been assumed to be the dependent variable while some external/internal factors in both micro and macro levels are handled as the independent variables. The instrument for gathering data has been a questionnaire consisting of 39 items of which the validity has been verified by referring to experts and the reliability has been calculated through Chronbach’s Alpha Coefficient methodology (0.91 for macro external factors, 0.75 for micro external factors, and 0.88 for internal factors). The questionnaire has been administrated in a sample of 150 members including academic faculty members and VAT staff in Guilan and Tehran provinces. The data gathered has been analyzed through T test and Freidman’s statistical test. According to the results obtained, all macro external factors, internal micro factors and internal factors are respectively involved in incomplete establishment of VAT in Iran and as such, all hypotheses of the research have been verified.
Keywords: VAT, descending status, underground economy, tax threshold, comprehensive social security system, taxpayers’ information database
Type of Study: Research |
Received: 2009/05/19 | Accepted: 2009/09/21 | Published: 2014/03/14
Received: 2009/05/19 | Accepted: 2009/09/21 | Published: 2014/03/14
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