Volume 21, Issue 17 (2013)                   J Tax Res 2013, 21(17): 99-124 | Back to browse issues page

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The Study of Procedures and Instructions Problems of the VATExamination Process (Case Study of Tehran Province VAT Units)
Angela Ameli1 , Nahid Afshari * 2
1- Faculty Member of Islamic Azad University, North of Tehran Branch
2- M.A. of Accounting, Islamic Azad University, Tehran Sciences and Research Branch , af_n_84@yahoo.com
Abstract:   (9119 Views)
In this study, the overall process of VAT examination was extracted and summarized. Then two questionnaires were distributed randomly between Tehran VAT staff, one of them focusing on the auditing steps and the other on procedures' and instructions' problems and also examination forms of the VAT. Then, the data were analyzed by using non-parametric statistical methods including Goodness of fit test, Friedman test and Dunn test. According to the research results, in 95% confidence level, the hypothesis was confirmed. Therefore, all steps of auditing process except step 7 faced with problem and as a whole, stages 3 and 4 faced with the biggest problems.
Keywords: Improving VAT Process, Instructions of the Auditing Process, Auditing Staff
     
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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