THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN

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Sheikhhassani Ali; FAGHIHI ABOLHASSAN; DANESHFARD KARAMOLLAH

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Journal: JOURNAL OF PUBLIC ADMINISTRATION Year:2018 | Volume:10 | Issue:1 Page(s): 137-160

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Title

THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN

Author(s)

Sheikhhassani Ali | FAGHIHI ABOLHASSAN | DANESHFARD KARAMOLLAH | Issue Writer Certificate

Keywords

CASE STUDYQ1

TAX POLICIESQ1

TAX PRINCIPLESQ2

VALUE ADDED TAXQ1

Abstract

The numerous letters, directives, and related laws and regulations, as well as the existence of various controversies and opinions of various individuals and groups since the introduction of the VALUE ADDED TAX Act in Iran, indicate that there is likely to be a problem on the path to the policy making and TAX POLICIES in the VAT system in Iran. In this study, using a qualitative approach and a CASE STUDY strategy, to the process of making or selection of tax-related decisions has been analyzed. The findings showed that, despite the fact that TAX POLICIES should follow or be in line with the TAX PRINCIPLES, in some cases and for various reasons, these principles are ignored or neglected. Therefore, the compatibility of that decision with the existing tax-related principles should be examined before making any decision in this area.

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APA: Copy

Sheikhhassani, Ali, FAGHIHI, ABOLHASSAN, & DANESHFARD, KARAMOLLAH. (2018). THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN. JOURNAL OF PUBLIC ADMINISTRATION, 10(1 ), 137-160. SID. https://sid.ir/paper/139828/en

Vancouver: Copy

Sheikhhassani Ali, FAGHIHI ABOLHASSAN, DANESHFARD KARAMOLLAH. THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN. JOURNAL OF PUBLIC ADMINISTRATION[Internet]. 2018;10(1 ):137-160. Available from: https://sid.ir/paper/139828/en

IEEE: Copy

Ali Sheikhhassani, ABOLHASSAN FAGHIHI, and KARAMOLLAH DANESHFARD, “THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN,” JOURNAL OF PUBLIC ADMINISTRATION, vol. 10, no. 1 , pp. 137–160, 2018, [Online]. Available: https://sid.ir/paper/139828/en

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