Volume 21, Issue 17 (2013)
J Tax Res 2013, 21(17): 99-124 |
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Ameli A, Afshari N. The Study of Procedures and Instructions Problems of the VATExamination Process (Case Study of Tehran Province VAT Units). J Tax Res 2013; 21 (17) :99-124
URL: http://taxjournal.ir/article-1-37-en.html
URL: http://taxjournal.ir/article-1-37-en.html
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
2- M.A. of Accounting, Islamic Azad University, Tehran Sciences and Research Branch , af_n_84@yahoo.com
Abstract: (9079 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.
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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