Volume 20, Issue 15 (2012)
J Tax Res 2012, 20(15): 51-72 |
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1- M.A. in Industrial Management and Researcher of Research and Improving Processes Office , khaleghi.zahra@gmail.com
2- M.A. in Economic Sciences and Researcher of National Globalization Studies Center
3- .A. in Accounting and Researcher of Research and Improving Processes Office
2- M.A. in Economic Sciences and Researcher of National Globalization Studies Center
3- .A. in Accounting and Researcher of Research and Improving Processes Office
Abstract: (8816 Views)
goods and services are exempted from VAT. This study attempts to explain a method for calculating VAT base by using a scientific method and reviewing a variety of external and internal studies which focus on modifying methods. Therefore, reviewing Mackenzie method which was used in 1991 for the first time, this paper estimated the VAT base in 1386 equal to 44% of the GDP.
Keywords: VAT Base, Input-output Table
Type of Study: Research |
Received: 2012/06/6 | Accepted: 2012/09/19 | Published: 2014/03/7
Received: 2012/06/6 | Accepted: 2012/09/19 | Published: 2014/03/7
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