RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF VAT CASE STUDY

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MOBINI MOHAMMAD; MEMARZADEH TEHRAN GHOLAMREZA; EBRAHIMZADEH ABBAS

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Journal: JOURNAL OF DEVELOPMENT & EVOLUTION MANAGEMENT Year:2016 | Volume:- | Issue:24 Page(s): 23-32

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Information Journal Paper

Title

RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF VAT CASE STUDY

Author(s)

MOBINI MOHAMMAD | MEMARZADEH TEHRAN GHOLAMREZA | EBRAHIMZADEH ABBAS | Issue Writer Certificate

Keywords

VATQ2

STRUCTURAL BARRIERSQ2

ADMINISTRATIVE BARRIERSQ1

CULTURAL BARRIERSQ1

Abstract

VAT is one of the best, most efficient and profitable source of tax revenue governments. VAT is an indirect tax on consumption multi- stage in various stages of production and distribution based on a percentage of the value of goods produced or services provided to obtain dehumidified.The aim of this study is to identify obstacles and driving deployment of value added tax in the General Directorate VAT Tehran. For this purpose, three hypotheses were developed to test this hypothesis, quantitative data, the study used a questionnaire that was designed to review the literature were collected before distributing a questionnaire to the 13 experts and scholars in economics and public administration. After confirming the validity of the revised questionnaire, the 382 and 158 experts tax office were the tax payers. The data collected using exploratory factor analysis were analyzed and categorized as a barrier to CULTURAL BARRIERS, administrative structure was approved. The results showed that 12 Index as an indicator of STRUCTURAL BARRIERS, 23 indicators as ADMINISTRATIVE BARRIERS and CULTURAL BARRIERS as obstacles 6 index as the establishment of VAT were identified.

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APA: Copy

MOBINI, MOHAMMAD, MEMARZADEH TEHRAN, GHOLAMREZA, & EBRAHIMZADEH, ABBAS. (2016). RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF VAT CASE STUDY. JOURNAL OF DEVELOPMENT & EVOLUTION MANAGEMENT, -(24), 23-32. SID. https://sid.ir/paper/205901/en

Vancouver: Copy

MOBINI MOHAMMAD, MEMARZADEH TEHRAN GHOLAMREZA, EBRAHIMZADEH ABBAS. RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF VAT CASE STUDY. JOURNAL OF DEVELOPMENT & EVOLUTION MANAGEMENT[Internet]. 2016;-(24):23-32. Available from: https://sid.ir/paper/205901/en

IEEE: Copy

MOHAMMAD MOBINI, GHOLAMREZA MEMARZADEH TEHRAN, and ABBAS EBRAHIMZADEH, “RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF VAT CASE STUDY,” JOURNAL OF DEVELOPMENT & EVOLUTION MANAGEMENT, vol. -, no. 24, pp. 23–32, 2016, [Online]. Available: https://sid.ir/paper/205901/en

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